276. To whom spirit may be issued for local consumption or use.
- Spirit may be issued for human consumption or for industrial use only:(a)In the case of foreign liquor (excluding denatured spirit and rectified spirit):(i)to licenced vendors of foreign liquor, holding a permit from the Collector to obtain liquor from the warehouse.(ii)to any person for his own consumption and not for sale and holding a pass from the Collector to obtain liquor from the warehouse,(iii)Mritasanjibani - to a person licensed to sell medicated wines and holding a permit to obtain such preparation from the distillery.(b)In the case of country spirit: to persons holding licences for sale of such spirit or for the possession of such spirit for commercial purposes in excess of the quantity fixed as the limit of private possession and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.(c)In the case of denatured spirit: to persons holding licences for sale of such spirit or for the possession of such spirit for business purpose in excess of the quantity fixed as the limit of private possession and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.(d)In the case of rectified spirit:(i)to chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.(ii)to persons holding a licence for compounding and blending foreign liquor and holding a permit from the Excise Commissioner to obtain such spirit from the distillery or warehouse.(iii)to a person holding licence for the manufacture of perfumery and toilet preparations consisting of or containing alcohol and holding a permit from the Excise Commissioner to obtain such spirit from the distillery or warehouse.(iv)to person holding permit from the Collector to obtain such spirit from the distillery or warehouse for manufacture of homeopathic medicines;(e)On payment of duty: For local consumption or use.(f)Duty free: without payment of duty and without bond:(i)If issued to Government, local board and Municipal hospitals and dispensaries, the indent being signed or countersigned by the Chief Medical Officer.(ii)If issued to private hospital and dispensaries and other medical institutions as and conducted on charitable lines which is certified on the indent by the Chief Medical officer or by any other officer empowered in this behalf by the State Government as being entitled to the supply free of duty.Note: Bad and unsuitable spirit should never be issued.
