In prosecutions under section 32 and section 34, it shall be presumed, until the contrary is proved, that the accused person has committed the offence punishable under that section in respect of,-
(a) any intoxicant; or
(b) any still, utensil, implement or apparatus whatsoever in the manufacture of any intoxicant other than toddy; or
(c) any material which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured,
for the possession of which he is unable to account satisfactorily.