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[Cites 0, Cited by 0] [Section 60] [Entire Act]

State of Assam - Subsection

Section 60(1) in The Assam Excise Act, 2000

(1)When any intoxicant has been imported, exported, transported, manufactured or sold or is possessed by any person on account of another 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, on his account, the article shall for the purposes of this Act be deemed to have been imported, exported, transported, manufactured or sold by, or to be in the possession of such other person.