Section 67IA. Penalty for alteration or attempting to alter denatured spirituous preparation.

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.]