126. Pass for removal of spirits of endorsement of issues on duplicate licences.
- No spirits shall be removed from any distillery or warehouse save under cover of a pass issued by the Deputy Commissioner or officer-in-charge or, in the case of issues to licensed retail vendors of country spirit, under cover of the endorsement by the officer-in-charge on the duplicate copy of the retail vendor licence, or in the case of licensees for the sale of country spirit under the canteen or lessee manager system under cover of the pass granted by the Deputy Commissioner under Rule88 (ii) of these rules. If the contractor has executed a bond in the prescribed form, the officer-in-charge may issue passes for the removal of spirits up to the quantity covered by the bond otherwise he will only issue a pass or make the entry on the duplicate licence of a retail vendor under Rule 88 (i) on proof that duty has been paid on the quantity of spirits to be removed at such rate as may, from time to time, be prescribed by the State Government under Chapter V of the Act:Provided that Deputy Commissioner may permit contractors to make deposits in advance for the payment of duty and may allow the removal of spirits from time to time up to the limit of such deposits, without separate payment of duty on account of each separate consignment of spirit removed.
