Penalty for manufacturing articles mentioned in section 24A in contravention of the provisions of section 59A

(1) Whoever in contravention of the provisions of section 59AA or, as the case may be, of section 59A— (1a) manufactures, imports or exports any article mentioned in section 24A, or (a) sells, uses or disposes of any liquor otherwise than as an ingredient of any article mentioned in section 24A, or (b) uses more alcohol in the manufacture of any of the articles mentioned in section 24A than the quantity necessary for extraction or solution of the elements contained therein and for the preservation of such article, or (c) knowingly sells any such article for being used as an intoxicating drink, or sells any such article under circumstances from which he might reasonably deduce the intention of the purchaser to use them for such purpose, shall, on convicition, be punished with imprisonment for a term which may extend to one year or with fine or with both. (2) No person who has been convicted for any offence under this section or has paid any sum of money under section 104 by way of composition for such offence shall be entitled to manufacture, import or to sell any article mentioned in section 24A for a period of one year from the date of such convic tion or payment, and any person who imports, manufactures or sells any such article in contravention of this sub-section shall be liable to the same punish ment as is provided for an offence punishable under section 65.