Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 132] [Entire Act] State of Assam - Subsection Section 132(b) in The Assam Excise Rules, 2016 (b)A pass fee at the rate of Rs.5.00 (Rupees five only) per liter payable in advance shall be realized for issue of pass for import of denatured spirit by the wholesale licence holders.