The Special Powers Act 1947 makes hoarding or dealing in black market, counterfeiting currency-note and government stamps, smuggling, adulteration of or sale of adulterated food, drinks, drugs or cosmetics punishable offences. Attempt to commit those offences has also been made punishable offence. The Act also provides that a partner, director, manager, secretary or other officer or agent of a firm, company, or other body corporate shall be liable to be punished for committing the above offences by the firm, company or body corporate. The Act provides for punishment with death or with imprisonment for life, or with rigorous imprisonment for a term which may extend from 7 years to 14 years, with a minimum punishment ranging from one year to two years and also to pay fine.