Section 4(2)(a) in Tamil Nadu Prohibition Act, 1937
(a)that a person accused of any offence under [clauses (a) to (jj)] [Substituted 'clauses (a) to (j)' by Tamil Nadu Act No. 9 of 1979.] of sub-section (1) has committed such offence in respect of any liquor or intoxicating drug or any still, utensil, implement or apparatus whatsoever for the tapping of toddy or the manufacture of liquor or any intoxicating drug or any such materials as are ordinarily used in the tapping of toddy or the manufacture of liquor or any intoxicating drug or any materials which have undergone any process towards the manufacture of liquor or any intoxicating drug or from which any liquor or intoxicating drug has been manufactured, for the possession of which he is unable to account satisfactorily , and