(1) Whenever any liquor is manufactured, exported, imported or transported, collected, possessed or sold, in contravention of any provisions of this Regulation, the owner or occupier of the land or building or his agent, and every officer of police and land revenue department, local bodies and block development office shall, in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or to an officer of the Excise Department as soon as the fact comes to their knowledge.
(2) Every Excise Officer shall be bound to give immediate information to his immediate superior, of all breaches of any of the provisions of this Regulation, which may come to his knowledge under sub-section (1) or otherwise.