Section 10B in Bihar and Orissa Excise Rules, 1919
10B.
Import of rectified spirit in circumstances mentioned in clause 4(B) of order no. XVI of Government Notification No. 470.-F., dated the 15th January, 1919 as subsequently amended will be under passes granted by the Collector of the District.Export of foreign Liquor to other Provinces in India(1)[ When any person desire to remove foreign liquor from any distillery, brewery or spirit warehouse for export to any other State in India under a bond for the payment of excise duty, he must execute a bond in the prescribed form before the Collector or the district in which the distillery, brewery, a spirit warehouse is situated and, in case of India-made-foreign liquor, he must also furnish a Bank Guarantee from a Scheduled Bank situated in the State of Bihar preferably at the place where the guarantee has to be tendered, covering the entire excise revenue due on the consignment to the satisfaction of the Collector of the district to grant such permit, on prepayment of any export pass fee, prescribed by the Board of Revenue, into the treasury of exporting district:] [Substituted by G.S.R. 5 dated 11-3-1996.]Provided that before such a bond is executed, an export pass fee @ [Rupee 1/- (Rupee One) per bulk litre] [Substituted by S.O. 323 dated 23-8-1996.] shall be levied and realised in case of export of rectified spirit and absolute alcohol:Provided further that in case of failure of the exporter in furnishing satisfactory proof of the storage of the consignment of India made foreign liquor at the place of its destination within the period of the validity of the pass, the Bank Guarantee furnished by exporter will be liable to be involved for realisation of the entire excise revenue involved in the consignment besides any other penalty that may be imposed on him under the Bihar Excise Act, 1915 and the Rule; framed thereunder.(2)[The bond may be either a general or a special bond.](3)The Collector shall sign the bond on behalf of the Government of Bihar as a party to the instrument.(4)The Collector shall then intimate, the fact of the execution of the bond, to the officer in charge of the distillery, brewery or spirit warehouse who shall after the particulars thereof have been entered in the prescribed bond register, issue the liquor as if duty had been paid.
