If any person alters or attempts to alter any denatured spirit, whether manufactured in India or not, with the intention that such spirit may be used for human consumption whether as a beverage, or internally as a medicine, or in any other way whatsoever, by any method whatsoever, 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, he shall be liable to imprisonment for a term which may extend to two years or to fine which may extend to five thousand rupees, or to both.
49. Presumption as to offence under section 48 in certain cases :
In prosecutions under section 48 when the accused person is proved to have been in possession of any spirit which is, or contain or has been derived from denatured spirit and in respect of which any such alteration or attempt as is referred to in section 48 has been made, it may, from the mere fact of such possession, be presumed unless and entil the contrary is proved, that such person.
(i) has himself made such alteration or attempt or,
(ii) knows or, has reason to believe that such alteration or attempt has been made.
24