1. These are acquittal appeals by the State and they raise a point of law. The point of law raised is whether in a case where a person is prosecuted under Section 67 of the Bombay Prohibition Act for being found in possession of any spirit which has been altered or attempted to be altered, it shall be presumed under Section 103 of the Act, without further evidence until the contrary is proved, that the possession is in contravention of Section 21 of the Act, i.e. that the person in possession has knowledge or has reason to believe that the alteration or attempt at alteration has been made with the intention that such spirit may be used for human consumption and that, therefore, he has committed an offence under Section 67. The learned Judge and Magistrate has held that such a presumption is enjoined by Sub-section (2) of Section 103, but that the presumption is a rebuttable one and has been rebutted in this case by the proved circumstances of the cases. The learned Magistrate thought that the proved circumstances of the cases were that all the bottles were packed, sealed and labelled and that the labels purported to show that the contents of the bottles were French Polish.