Section 58(1) in The Bihar and Orissa Excise Act, 1915
(1)When any [intoxicant] [Substituted by A.L.O. 1937, for 'excisable articles.'] has been imported, exported, transported, manufactured or sold or is possessed by any person on account of any other person, and such other person knows or has reason to believe that such import, export, transport, manufacture or sale was, or that, such possession is, as his account the article shall, for the purposes of this Act, be deemed to have imported, exported, transported, manufactured or sold by or to be in the possession of such other person.
