Penalty for alteration or attempting to alter denatured spirituous preparation

(1) Whoever in contravention of section 21A alters or attempts to alter any denatured spirituous preparation or has in his possession any such preparation 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 reupees: 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 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 attmept to alter any denatured spirituous preparation was done with the intention that it may be used for human consumption as an intoxicating liqour.