(2)Nothing in sub-section (1) shall absolve any person who [imports, exports, transports] [Inserted by section 22 of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).] manufactures sells or has possession of an [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] on account of another person from liability to any punishment under this Act for the unlawful [import, export, transport,] [Inserted by section 22 of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).] manufacture, sale or possession of such article.
