Punishment for alteration of denatured alcohol etc.:

Whoever contravenes the provisions of Section 45 of this Act shall be liable to be punished with imprisonment for a term of not less than six months which may extend to five years and with fine of not less than five thousand rupees which may extend to ten thousand rupees. In prosecution for an offence under this section, it shall be presumed, until the contrary is proved, that the alteration or attempt to alter any denatured alcohol, or possession of denatured alcohol was done with the intention that such alcohol may be used for human consumption as intoxicating liquor.