131. [ Time for payment of duty. [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.]
- The duty imposed on spirit whether imported under bond,(1)foreign liquor or country or manufactured in a distillery and stored in a distillery or excise warehouses; and(2)except as otherwise stated in Sub-rule (3), Ganja or Bhang whether imported under bond, or stored in an excise warehouse;shall be paid before removal of the foreign liquor, country spirit, Ganja or Bhang from the distillery or excise warehouse, as the case may be, unless a bond has been executed for such payment;(3)duty imposed on Ganja or Bhang exported to any place outside India shall be paid before issue of such Ganja or Bhang from the excise warehouse where it is stored.]
