Section 49(a) in The Bihar and Orissa Excise Act, 1915
(a)alters or attempts to alter any denatured spirit or methyl alcohol, whether manufactured in India, or not, or any preparation containing denatured spirit, with the intention that such spirit, alcohol or preparation may be used for human consumption whether as a beverage or internally as a medicine or in any other way whatsoever, by any method whatsoever; or
