Section 499(6) in Rules under the United Provinces Excise Act, 1910
(6)Issue from wholesale shop to be covered by a pass book. - All issues from a wholesale shop must be duly entered in the pass books, B.W.L. 7 of the retail vendors removing the spirit and the entries signed by the licensed wholesale vendor or his representative. The entries in the pass-book will serve as a pass to protect the consignment in transit.
