Section 72 of The Bengal Excise Act, 1909 — Duty of owners and occupiers of land and other persons to give notice of unlicensed manufacture

Whenever any [intoxicant] is manufactured, or any hemp plant (Cannabis sativa) is cultivated or any portion of the hemp plant (Cannabis sativa) from which an intoxicating drug can be manufactured or produced is collected, on any land [or in any hut or building]. in contravention of this Act, all owners and occupiers of such land [or of such hut or building, as the case may be], and their agents, and all Panchayets, village-headmen, Patwaris, Sarba Kakars, Chaukidars and Dafadars of the village [in which such land, hut or building may be situated], shall, in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or an officer of the Excise, Police or Land-revenue Department, as soon as the fact comes to their knowledge.