Section 62 in The United Provinces Excise Act, 1910
62. [ Penalty for rendering denatured spirit fit for human consumption. [Substituted by U.P. Act 9 of 1978, Section 14 (w.e.f. 24-4-1978).]
- Whoever renders or 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 may extend to three years, and shall also be [liable to fine which shall not be less than five thousand rupees and which may extend to ten thousand rupees.]Explanation. - For the purposes 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 denatured spirit.]
