State Act

THE UNITED PROVINCES EXCISE ACT, 1910

62. Whoever renders attempts to render fit for human consumption any spirit whether manufactured in India or not which has been denatured, or has in his possession any denatured spirit which has been rendered fit for human consumption or in respect of which any attempt has been made to render it so fit shall be punished with imprisonment for a term which shall not be less than six months, and which any extend to three years, and shall also be liable to fine which may extend to fifty thousand rupees. Explanation— For the purpose of this section, it shall be presumed that any spirit which is proved to contain any quantity of any denaturant, is or contains or has been derived from denature spirit.]3