¹[44A. Whoever, including an officer or employee of the licensee, abets the commission of any offence under sections 39, 39A, 40, 40A, 40B, 41, 42, 43 and 44 of this act shall be punishable with the same penalties as have been provided in the said sections for the offences specified therein. Explanation.-A person abets the commission of any offence, if he- (a) instigates any person to commit the offence; (b) engages with one or more other persons in conspiracy for committing the offence; (c) intentionally aids the commission of the offence; or (d) facilitates in any way the commission of the offence.]