Section 24 in Mizoram Liquor (Prohibition and Control) Rules, 2014
24. Disposal of liquor on expiry of license.
(1)On the expiry of the licence either on account of expiry of the term, or on account of cancellation or suspension, the Commissioner may take over or permit the successor of the licencee of the bonded warehouse or retail shop as the case may be, to take over the balance of liquor at cost price(ex-bonded price), or may require the licencee of the distillery, brewery, bottling plant, bonded warehouse or other places of storage, as the case may be, forthwith to remove all liquor remaining within the distillery, brewery, bottling plant, bonded warehouse or other places of storage on payment of duty and fees in full.(2)If he fails to remove all liquor within thirty days of the receipt of written notice from the Commissioner, the cost of any establishment which may be necessary to employ at the distillery, brewery, bottling plant, bonded warehouse or other places of storage, may be recovered from the defaulter; and if he fails to do so within one month, the spirits shall be liable to forfeiture at the discretion of the Commissioner.(3)A person who has been a licenced vendor may, on the expiry of his licence, and with the sanction of the Commissioner, sell wholesale to another licenced vendor any intoxicant which he is authorised under the conditions of his licence to sell and of which he has been lawfully in possession, provided that the intoxicant is fit for use.Provided further that, if the Commissioner considers that the intoxicant or any part thereof is unfit for consumption or has otherwise deteriorated so as to be unsaleable, he shall cause the same to be destroyed without any compensation.
