Whoever,-
(a) renders fit for human consumption any spirit, which has been denatured; or
(b) has in his possession any spirit in respect of which he knows, or has reason to believe that any such offence has been committed or that an attempt to commit such an offence has been made;
shall, on conviction, 1[be punished for each offence with rigorous imprisonment for a term which may extend to 3[four years and with fine which may extend to twenty thousand rupees.]3]1 2[Provided that the punishment,- Excise [1966: KAR. ACT 21 390
(i) for the first offence shall be not less than 3[two years rigorous imprisonment and fine of not less than five thousand rupees]3; and
(ii) for the second and subsequent offences shall be not less than rigorous imprisonment for 3[two years and fine of not less than ten thousand rupees]3 one thousand, for each such offence.]2
Explanation.- For the purposes of this section, it shall be presumed, unless the contrary is proved, that any spirit which is proved on chemical analysis to contain any quantity of any of the prescribed denaturants, is, or contains, or has been derived from denatured spirit.
1. Substituted by Act 1of 1970 w.e.f. 23-12-1969.
2. Inserted by Act 1 of 1970 w.e.f. 23-12-1969.
3. Substituted by Act 14 of 2005 w.e.f. 11.4.2005.