(1) Where any liquor has been manufactured 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 manufacture or sale was or that such possession is, on his account, such liquor shall, for the purposes of this Regulation, be deemed to have been manufactured, sold or to be in the possession of such other person.
(2) Nothing in sub-section (1) shall absolve any person who manufactures, sells or has possession of any liquor on account of another person, from liability to any punishment under this Regulation for unlawful manufacture, sale or possession of such liquor.
54. Whoever, being the holder of a licence or permit granted or issued under this Regulation, or being in the employment of such holder and acting on his behalf, fails to produce such licence or permit on demand by any Excise Officer or any other officer duly empowered to make such demand, shall be punishable with fine which may extend to fifty thousand rupees.
55. Whoever, being the holder of a licence or permit granted or issued under this Regulation, or being in the employment of such holder and acting on his behalf, wilfully does or omits to do anything in breach of any of the conditions of his licence or permit otherwise than provided in this Regulation, or fails to print the maximum retail price on the label or tampers with it, shall be punishable with imprisonment for a term which may extend to six months, and with fine which may extend to one lakh rupees.
56. Whoever, being the holder of a licence or permit granted or issued under this Regulation, or being in the employment of such holder and acting on his behalf, fails to submit returns, shall be punishable with fine which may extend to one lakh rupees, and ten thousand rupees per day for any subsequent delay.