[(1) Whoever in contravention of the provisions of this Act or of any rule, regulation or order made or of any licence, permit, pass or authorization issued, thereunder-
* * * * * *
(b) [consumes or uses any intoxicant] [(other than opium)] or hemp,
(c) taps or permits to be tapped any toddy producing tree,
(d) draws or permits to be drawn toddy from any tree,
shall, on conviction, be punished-
(i) for a first offence, with imprisonment for a term which may extend to six months and with fine which may extend to [ten thousand rupees] :
Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgment of the Court, such imprisonment shall not be less than [five thousand rupees[;
(ii) for second offence, with imprisonment for a term which may extend to two years and with fine which may extend to [twenty thousand rupees] :
Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgment of the Court, such imprisonment shall not be less than six months and fine shall not be less than [ten thousand rupees];
(iii) for a third or subsequent offences, with imprisonment for a term which may extend to two years and with fine which may extend to [twenty thousand rupees] :
Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgment of the Court, such imprisonment shall not be less than nine months and fine shall not be less than [ten thousand rupees].
[(2) Subject to the provisions of sub-section (3), where in any trial of an offence under clause (b) of sub-section (1) for the consumption of an intoxicant, it is alleged that the accused person consumed liquor, and it is proved that the concentration of alcohol in the blood of the accused person is [not less than 0.05 per cent. weight in volume] then the burden of proving that the liquor consumed was a medicinal or toilet preparation, or an antiseptic preparation or solution, or a flavouring extract, essence or syrup, containing alcohol, the consumption of which is not in contravention of the Act or any rules, regulations or orders made thereunder, shall be upon the accused person, and the Court shall in the absence of such proof presume the contrary.