The incident occurred at Ekkiyarkuppam at Marakanam near Villupuram on Saturday night.
The CM said the government's prohibition policy was a response to the cries of the women of the state. He further said if people drink spurious liquor, they will die.
Two persons were arrested by an intelligence wing of the excise department.
Two men have been arrested in connection with the incident.
Vinod Kumar and Manikantan were convicted in the infamous liquor case that claimed 31 lives in October, 2000.
It is being investigated how the spirit, transported to the company from other states, could be stolen from the tankers without breaking the e-lock.
The excise department has confirmed that the victims had not consumed alcohol. The exact reason would be known only after chemical test results are available.
Police said nine, including three women, are under treatment at the district hospital here and all had consumed liquor the previous day.
So far, the maximum 83 deaths have taken place in Tarn Taran district, followed by 14 in Batala and 13 in Amritsar. The tragedy has been unfolding since Wednesday evening in the three districts.
The tragedy has been unfolding since Wednesday evening in the three Punjab districts.