1[(1) Whoever in contravention of section 21 alters or attempts to alter any denatured spirit or has in his possession any spirit in respect of which he knows or has reason to believe that any such alteration or attempt has been made shall, on conviction, be punished 2[with imprisonment for a term which shall not be less than three years but which may extend to five years or with fine which shall not be less than twenty-five thousand rupees but which may extend to fifty thousand rupees or with both.]
3* * * * * *
4[(2) In prosecution under this section, it shall be presumed, until the contrary is proved, that the alteration or attempt to alter any denatured spirit was done, with the intention that such spirit may be used for human consumption as, an intoxicating liquor.]
3* * * * * *
4[(2) In prosecution under this section, it shall be presumed, until the contrary is proved, that the alteration or attempt to alter any denatured spirit was done, with the intention that such spirit may be used for human consumption as, an intoxicating liquor.]
Source footnotes
1 Section 67-1A was inserted by Bom. 36 of 1954, s. 10.2 Section 67-1A was renumbered as sub-section (1) by Bom. 22 of 1960, s. 53.
3 These words were substituted for the words "with imprisonment for a term which may extend to one year and with fine which may extend to one thousand rupees" by Mah. 52 of 2005, s. 6 (a).
4 This proviso was deleted by Bom. 52 of 2005, s. 6 (b)
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Commissioner of Prohibition and Excise.Section 4 · Collectors.Section 5 · Subordinate officers.Section 6 · Investing officers of Police and other departments with powers and duties under this Act.Section 6A · Board of Experts.Section 7 · Other Boards and committees.India Code, Government of India. Text fetched 22 Oct 2026. Source metadata reports last modification: 2021-02-23. Check the linked official text and subsequent notifications when applying a provision.