67A. [ Penalty for manufacturing [articles mentioned in section 24A] [Sections 67A and 67B were inserted by Bombay 26 of 1952, Section 31.] in contravention of the provisions of section 59A.
(1)Whoever in contravention of the [provisions of section 59AA or, as the case may be, of section 59A] [These words, figures and letters were substituted for the words, figures and letters 'provisions of section 59A' by Bombay 22 of 1960, Section 55 (a)(i).]-.(1a)[ manufactures, imports or exports any article mentioned in section 24A, or] [Clause (la) was inserted, by Bombay 22 of 1960, Section 55 (a) (ii).](a)sells, uses or disposes of any liquor otherwise than as an ingredient of any [article mentioned in section 24A] [These words substituted for the words 'medicinal or toilet preparation' by Bombay 36 of 1954, Section 11 (1)(a).], or(b)uses more alcohol [in the manufacture of any of the articles mentioned in section 24A] [These words, figures and letters were substituted for the words 'in the manufacture of such articles which may be used as intoxicating liquor' by Bombay 22 of 1960, Section 55 (a)(iii).] than the quantity necessary for extraction or solution of the elements contained therein and for the preservation of such [article] [This word was substituted for the word 'preparation' by Bombay 26 of 1954, Section 11 (i)(b).], or(c)knowingly sells [any such article] [These words were substituted for the words, figures and letters 'any article to which section 24A applies' , by Bombay 26 of 1954, Section 11 (i)(c).] for being used as an intoxicating drink, or sells any such article under circumstances from which he might reasonably deduce the intention of the purchaser to use them for such purpose, shall, on conviction, be punished with imprisonment for a term which may extend to one year or with fine or with both.(2)No person who has been convicted for any offence under this section or has paid any sum of money under section 104 [by way of composition] [These words were inserted by Bombay 22 of 1960, Section 55 (b).] for such offence shall be entitled to manufacture, import or to sell any [article mentioned in section 24A] [These words figures and letters were substituted for the words, figures and letter 'preparation to which section 24A applies' by Bombay 36 of 1954, Section 11 (ii)(a).] for a period of one year from the date of such conviction or payment, and any person who imports, manufactures or sells any [such article] [These words were substituted for the words 'such preparation' by Bombay 26 of 1954, Section 11 (i) (b).] in contravention of this sub-section shall be liable to the same punishment as is provided for an offence punishable under section 65.[67-1A. Penalty for alteration or attempting to alter denatured spirituous preparation. [Section 67-1A was inserted by Bombay 36 of 1954, Section 10.]- [(1)] Whoever in contravention of section 21A alters or attempts to alter any denatured spirituous preparation or has in his possession any such preparation in respect of which he knows or has reason to believe that any such alteration or attempt has been made shall, on conviction, be punished with imprisonment for a term which may extend to [three years] [Substituted 'one year' by Gujarat Act No. 9 of 2017, dated 16.3.2017.] and with fine which may extend to [one lakh rupees] [Substituted 'one thousand rupees' by Gujarat Act No. 9 of 2017, dated 16.3.2017.]:Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgement of the Court such imprisonment shall not be less than [one year] [Substituted 'three months' by Gujarat Act No. 9 of 2017, dated 16.3.2017.] and fine shall not be less than [fifty thousand rupees] [Substituted 'five hundred rupees' by Gujarat Act No. 9 of 2017, dated 16.3.2017.]].(2)[ In prosecutions under this section, it shall be presumed, until the contrary is proved, that the alteration or attempt to alter any denatured spirituous preparation was done with the intention that such spirit may be used for human consumption as an intoxicating liquor.] [This sub-section was added by Bombay 22 of 1960, Section 53.]
