48. [ Penalty for altering or attempting to alter denatured spirit. [Section 48 substituted by section 8 of the Bengal Excise (Amendment) Act, 1979 (West Bengal Act No. 12 of 1979), which was earlier substituted by section 32 of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).]
- Whatsoever(a)alters or attempts to alter, by any means whatsoever, any denatured spirit, or(b)has in his possession any spirit which has been and which he knows or has reason to believe to have been, derived from denatured spirit, so that such spirit may be used for human consumption internally, whether as a beverage or medicine or in any other way whatsoever, shall be liable in case of clause (a) to imprisonment for a term which may extend to [five years and to fine], and in case of clause (b) to imprisonment for a term which may extend to [five years and fine] [Substituted by section 7 of the Bengal Excise (Amendment) Act, 2012 (West Bengal Act No. 16 of 2012) for the words two years and to fine, which were earlier substituted by section 8(b) of the Bengal Excise (Amendment) Act, 1983 (West Bengal Act No. 38 of 1983) for the words three years and also to fine which may extend to rupees five thousand.]:[Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgement of the court, such imprisonment shall be,-(1)in the case of clause (a), for the first offence, for not less than three months, and for the second and for every subsequent offence, for not less than six months, and(2)in the case of clause (b), for the first offence, for not less than one month, and for the second and for every subsequent offence, for not less than three months]]
