Section 9(3) in Bihar and Orissa Excise Rules, 1919
(3)[ Passes for import of rectified spirit shall be issued on pre-payment of duty in the district of import and only to-] [Substituted by Notification No. 1117-L.S.G. dated 28-2-1939.](a)a person holding a licence to sell such spirit by retail for bona fide medicinal or surgical purposes, or(b)a person holding a licence for the manufacture of perfumes and toilet preparations, or(c)a person holding a permit to obtain such spirit for the manufacture of medicines, or chemicals, or(d)a person holding a licence for compounding and blending foreign liquor, or(e)hospitals and dispensaries, approved by the Commissioner of Excise, which may require rectified spirit for bona fide medicinal and surgical purposes and [for industrial purposes and for educational and scientific purposes] [Inserted by Notification No. 12290 dated 20-12-1961.],(f)passes for Rectified Spirit for troops and military bodies for Defence services requirements:Provided that in the case of passes issued under (f), the duty may be adjusted by book transfer.[Note. - In cases other than those mentioned in sub-rule (3) of this rule, when it is considered absolutely necessary to issue passes for the import of rectified spirit, such passes shall be issued under the specific order of the Excise Commissioner.] [Inserted by Notification No. 1927 L.S.G. dated 20-3-1947.]
