(1)

Where any intoxicant or liquor has been imported, exported, manufactured, transported 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, manufacture, transport or sale was or that such possession is, on his account, the intoxicant or liquor shall, for the purpose of this Act, be deemed to have been imported, exported, transported, sold or manufactured by or to be in possession of such other person who shall be punishable with a term which shall not be less than eight years but which may extend to ten years and with fine which may extend up to ten lakh rupees.

(2)

Nothing in sub-section (1) shall absolve any person who manufactures, sells or has in possession any intoxicant or liquor on account of another person, from liability to any punishment under this Act or unlawful manufacture, sale or possession of such intoxicant or liquor.