Section 103. Presumption as to commission of offences in certain cases.

(i) In prosecutions under any of the provisions of this Act, it shall be presumed without further evidence until the contrary is proved, that the accused person has, committted an offence under this Act in respect of any intoxicant, hemp, mhowra flowers or molasses or any still, utensil, implement or apparatus, whatsoever, for the manufacture of any intoxicant 1* * * * 2[or any materials which have undergone any process towards the manufacture of any intoxicant or from which an intoxicant has been manufactured,] for the possession of which he is unable to account satisfactorily. 3* *