When any excisable article is in the possession of
a person's wife, clerk or servant on account of that person, it shall, for the purpose of this Act, be
deemed to be in the possession of that person.
Explanation. - A person employed temporarily or on a particular occasion in the capacity of a clerk or, servant is a clerk or servant within the meaning of this section
Explanation. - A person employed temporarily or on a particular occasion in the capacity of a clerk or, servant is a clerk or servant within the meaning of this section