Section 72(1) in The Karnataka Prohibition Act, 1961
(1)Whenever any intoxicant, hemp, mhowra flowers or molasses are manufactured, imported, exported, transported, sold or possessed by any person on account of another person and such other person knows, or has reason to believe that such manufacture, import, export, transport, sale or possession is on his account, the intoxicant hemp, mhowra flowers or molasses, as the case may be, shall for the purposes of this Act be deemed to have been manufactured, imported, exported, transported or sold by, or in the possession of, such other person.
