Manufacture, sale or possession by one person on account of another

In force Act 17 of 1968 As on 16 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 17 of 1968

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 39 of the Andhra Pradesh Excise Act, 1968 deals with manufacture, sale or possession by one person on account of another. 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 dee

Manufacture, sale or possession by one person on account of another - (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.]
Section 39, The Andhra Pradesh Excise Act, 1968 (Act 17 of 1968).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 27

Questions about Section 39

What does Section 39 of the Andhra Pradesh Excise Act deal with?

Section 39 of the Andhra Pradesh Excise Act is headed "Manufacture, sale or possession by one person on account of another". 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 dee

How do I find court cases under Section 39 of the Andhra Pradesh Excise Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Excise Act 39, section 39 Andhra Pradesh Excise Act, section 39 of the Andhra Pradesh Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 39 of the Andhra Pradesh Excise Act, and has it changed?

Its own text turns on section 27, so none of them can safely be read on its own.

When was the Andhra Pradesh Excise Act enacted?

Andhra Pradesh Excise Act was enacted in 1968 as Act 17 of 1968. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

37. 1235 words
72. Power to make rules886 words
47. Compounding of offences676 words
45. 650 words
16. Establishment of distillers and warehouses584 words
73. 492 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/73bd091b-f3f9-4bcc-81fe-d70af97ecd47.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/4d106916-d870-42e7-bb42-a6808753b22a/content). This page is not a substitute for legal advice.