# The Andhra Pradesh Excise Act, 1968, Section 39: Manufacture, sale or possession by one person on account of another

- Act: The Andhra Pradesh Excise Act, 1968 (Act 17 of 1968)
- Source URL: https://indiacode.ecourtsindia.com/andhra-pradesh-excise-act-1968/section/39/

## Text

(1) Where any intoxicant 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, the intoxicant shall, for the purpose of this Act, be deemed to have been 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 manufacturers, sells or has possession of any intoxicant on account of another person from liability to any punishment under this Act for unlawful manufacture, sale or possession of such article. 2[40. Penalty for cutting down or destroying excise trees - Whoever contravenes the provisions of section 27 shall, on conviction, 3[be punished with imprisonment,- (i) in case of the first offence, for a term which shall not be less than three months and with fine which shall not be less than one thousand rupees; and 1. Inserted by the Act.No.20 of 1994 2 . Substituted the Section By the Act No. 10 of 1989 3 . Substituted by the Act No. 10 of 1989, S.13 (ii) in case of the second and subsequent offences for a term which shall not be less than six months and with fine which shall not be less than two thousand rupees;] 1[40.A- Penalty for false statement made in declaration or affidavit - Whosoever in any declaration or affidavit made to an Excise Officer makes any statement which is false or found to be false after due verification or which he believes to be false or does not believe it to be true, touching any point material to the object for which the declaration or affidavit is made or used shall be punished with imprisonment of either description for a term which shall not be less than six months but which may extend upto three years and shall also be liable to fine which may extend upto rupees ten thousand.]

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