Amendment status not verified — confirm the current text below against the official source.
Selling and possession whether distinct. - Possession is not a necessary part of element of the sale of an excisable article and on the same facts an accused person may be convicted of possession of an excisable article and at the same time of selling such article or part of it. But the question whether a conviction should in any particular case be under both charges or not must depend upon the particular facts of that case. Where the possession was only for the purposes of the sale and there was no evidence to prove that the accused or any of them had any prior possession of the excisable article. Held, that the facts were not sufficient to base a conviction for such prior possession against either of them in addition to a conviction for selling. Under the exception to rule 27 it is permissible for the licensee of a bar to allow another per- son to conduct sales without previously submitting his name to the Collector for approval. Therefore, such a person as the contractor of the bar can sell liquor to person visiting the bar, and it cannot be said that his contract for the purchase of liquor was unlawful on the ground that he did not hold a license to sell retail liquor.