Section 71(2)(d) in The Karnataka Excise Act, 1965
(d)regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant and may, by such rules, among other matters,-(i)regulate the tapping of toddy producing trees, the drawing of toddy from such trees, the marking of the same, and the maintenance of such marks;(ii)declare the process by which spirit shall be denatured and the denaturation of spirit ascertained; and(iii)cause spirit to be denatured through the agency or under the supervision of its own officers;