Section 58 in The Bihar and Orissa Excise Act, 1915
58. Import, export, transport, manufacture, sale or possession by one person on account of another.
(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.(2)Nothing in Sub-section (1) shall absolve any person who imports, exports, transports, manufactures, sells or has possession of an [intoxicant] [Substituted by A.L.O. 1937, for 'excisable articles.'] on account of another person from liability to any punishment under this Act for the unlawful import, export, transport, manufacture, sale or possession of such article.
