Section 115(2) in The Punjab Distillery Rules, 1932
(2)A distillery pass for the removal of denatured spirit may be granted in favour of any of the following persons only, namely -(a)a person certified to be holding a license in the Punjab or Delhi State to sell such spirit;(b)a person authorised by the Collector of any district in the Punjab or Delhi State to remove such spirit for industrial use ; and(c)a person holding a permit signed by an officer duly authorised in that behalf for export of such spirit to any Union Territory or State.
