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State of Mizoram - Section

Section 130 in Mizoram Excise Rules, 1983

130. Pass for removal of spirits.

(1)Except when spirit is removed from a warehouse to a bonded manufactory under sub- rule (1) of Rule 128, no spirit shall be removed except under a pass granted by the Deputy Commissioner or the Officer-in-charge in the prescribed form on payment of fees, if any, fixed for such pass and subject to the provisions of these rules.
(2)A pass shall be granted on presentation of a requisition thereof by or on behalf of the licensee of the distillery or warehouse.
(3)In regard to spirit other than denatured spirit, such pass shall be granted also on proof of execution of bond by the person permitted to remove spirit under bond or on proof of payment of the prescribed duty or pass-fee, as the case may be, or on production of a permit granted by the Deputy Commissioner under sub-rule (2) of Rule 128.
(4)In regard to denatured spirit such pass shall be granted on production of proof that the person to whom denatured spirit is supplied is entitled to receive and possess it.
(5)The pass shall be prepared in triplicate. One copy of the pass shall be delivered to the transporter or the exporter to accompany the consignment, the second copy shall be forwarded to the Deputy Commissioner of the district to which the spirit is to be taken; and the third copy shall be retained for record.