(2)No person who has been convicted for any offence under this section or has paid any sum of money under section 104 by way of composition for such offence shall be entitled to manufacture, import or to sell any article mentioned in section 24A for a period of one year from the date of such conviction or payment, and any person who imports, manufactures or sells any such article in contravention of this sub-section shall be liable to the same punishment as is provided for an offence punishable under section 65.
