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State of Rajasthan - Section

Section 46C in The Rajasthan Excise Rules, 1956

46C.

(i)Transport from wholesale vendors premises. - Denatured spirit may be transported from a distillery by licensed wholesale vendors of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] in any quantity provided that a pass has been obtained from the [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] of the District in whose area the wholesale shop is situated on payment of prescribed duty. The pass shall be issued in triplicate, one copy of which shall be given to the transporter, the second shall be forwarded for verification of the receipt of the consignment to the Excise Inspector in whose jurisdiction the licensed premises for wholesale vend, are situated and the third shall be retained for record.
(ii)Excise Duty. - Duty paid denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] may be transported from the premises of a licensed wholesale vendor to the premises of another wholesale or retail licensed vendor tinder cover of a pass issued by the wholesale licensee who sells the spirit. Such pass shall be in duplicate, one copy of which shall be given to the transporter and the other copy retained by him for record.
(iii)Transport by individual. - No pass for the transport of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] within the limit of private possession by any individual shall be required.
Possession