Section 18A in Bihar and Orissa Excise Rules, 1919
18A. [ [Substituted by G.S.R. 5 dated 11.3.1996.]
(1)India made foreign liquor on which the full amount of duty under Section 27 of the Bihar Excise Act, 1915, has not been paid may be issued from a distillery or a bonded warehouse to the premises of a person holding a distributor's licence on prepayment of duty in the district from which the liquor is intended to be transported under a transport pass and on production of a permit granted by the Collector of the district to which the liquor is intended to be transported.(2)India made foreign liquor on which full duty has been paid under Section 27 of Bihar Excise Act, 1915 may be transported from the premises of the holders of distributors licence to the licensed premises of the holders of "sale to the trade" licence only under a pass granted by the Collector of the district to which the liquor is intended to be transported.(3)India made foreign liquor on which full duty has been paid under Section 27 of the Bihar Excise Act, 1915 may be transported from the premises of the holder of "sale to the trade" licence to the premises of the holders of retail, Hotel, Restaurant, Bar and Club licences situated in other districts only under a pass granted by Collector of the district to which the liquor is intended to be transported:Provided that for transport of India made foreign liquor from different licensed premises within a district, the conditions specified in Rule 18, shall mutatus mutandis be applicable.]
