State Act

The Tripura Excise Act, 1987

58. Criminal liability of licensee for acts of servant :- When any offence punishable under section 45, section 51, section 52, section 53, section 54, or section 56 is committed by any person in the employ and acting on behalf of the holder of a license, permit or pass granted under this Act, such holder shall also be punishable in addition to the accused as if he had himself committed the offence, unless he established that all due and reasonable precautions were exercised by him to prevent the commission of such offence.