Section 21 in Punjab Excise Bonded Warehouse Rules, 1957
21.
(a)No liquor shall be removed from warehouse, until it has been checked and proved by the officer-in-charge and a transport or export pass in form D.20 or L.34, as the case may be, has been granted. Such passes shall only be issued on the proof of execution of bond by the licensee or on production of treasury receipt showing that the required amount of duty has been paid into the Government Treasury.b) In case of issue of liquor under bond, the licensee shall execute a bond in form L. 37 to deliver the spirit at a particular place or destination and shall furnish proof on his having done so, before the bond can be discharged.
