(1) When any intoxicant has been imported, transported, manufactured or sold or is possessed by any person on Recount of any other 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.
(2) -Nothing in sub-section (1) shall absolve any person who imports, exports, transports, manufactures, sells, or has possession of an intoxicant on account of another person from liability to any punishment under this Act for the unlawful import, export, transport, manufacture, sale or possession of such article.
47. When any offence punishable under section 34, section 40, section 4 l, section 42, section 43, section 45 is committed by any person in the employ and acting on behalf of the holder of a license, permit or pass under this Act, such holder shall also be punishable in addition to the accused, as if he had himself committed the offence, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence.
48. No person other than the actual offender shall be punished under section 46 or section 47 with imprisonment, except in default of payment of a fine.
49. If any Excise Officer-
(a) without reasonable grounds of susprcron, searches or causes to be searched, any place, under colour of exercising any power conferred by this Act, or
(b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act, or
(c) vexatiously and unnecessarily detains, searches or arrests any person, or
(d) without lawful excuse, cease or refuses to perform, or withdraws himself from the duties of his office unless expressly allowed to do so in writing by the Collector or unless he has given to him immediate superior two months notice in writing of his intention to do so, or
(e) is guilty of cowardice, he shall be liable to imprisonment for a term which may extend to six months, or to fine Which may extend to one thousand rupees, or to both.
50. If any person is convicted of any Act in contravention of any of the provisions of this Act, or of any rule, notification or order made, issued or given under this Act for which penalty is not prescribed elsewhere in this Act, he shall be liable to fine which may extend to two hundreds ·upees.
Import, export, transport, manufacture, sale or possession by one person on account of another.
Criminal liability of Licence for Acts of servant.
Imprisonment under section 43 or section 44.
Penalty on excise officers making vexatious search, seizure, detention or arrest or refusing duty or being guilty of cowardice Penalty for offences not otherwise punishable.
51. Every proceeding under this Act before the Excise Commissioner, a Collector or before any officer, of such rank as the State Government may by notification prescribe, who is exercising powers of a Collector, shall be deemed to be a "Judicial Proceeding" within the meaning of Section 228 of the Indian Penal Code (Act XLV of 1860) and every Collector or officer holding each proceedings shall, for the purpose of section 345, 346 and 348 of Code of Criminal Procedure. 1973 be deemed to be court.
52. Whoever abets commission of any offence or attempts to commit any offence, punishable under this Act, shall be liable to the punishment provided for such offence.
53. If any person after having previously been convicted of an offence punishable under section 34, section 37, section 43 or section 44 or under similar provisions in any enactment in force prior to the commencement of this Act, subsequently commits and is convicted to an offence punishable under any of those section, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act.