Section 31 in The Orissa Excise (Methyl Alcohol) Rules, 1976
31. Penalty for tampering of consignment.
- If any methyl alcohol in any consignment under import, export of transport or under storage at any place is in any way altered or manipulated at any stage by any process of addition or alteration by any person to render it fit for human consumption in any manner such person besides being punishable under the Act, shall be liable to pay the duty on the total quantity of such methyl alcohol at the full rate prescribed for "all other sorts of spirit" by the State Government under Section 27 of the Act.Chapter-VI Sale
