- When the duty on an intoxicant is to be paid before removal from a distillery or Excise warehouse the payment must be made into the local treasury approved by the Deputy Commissioner or the Superintendent of Excise of the district in which such intoxicant is to be sold or consumed, either by direct payment or by money order. Advance deposit on account of duty may also the made with permission of the Deputy Commissioner or Superintendent of Excise.
