Penalty for alteration or attempting to alter denatured spirit

(1) Whoever in constravention 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 with imprisonment for a term which may extend to one year and with fine which may extend to one thousand rupees: Provided that in ihe 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 three months and fine shall not be less than five hundred rupees. (2) In prosecutions 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 liquour.