Section 32(1) in Bihar and Orissa Excise Rules, 1919
(1)Bhang may be exported to any other State in the Indian Union provided that-(i)the exporter has paid the duty, if any, imposed under Section 27 or has executed a bond (either general or special) in favour of the Collector, either of the district to which the bhang is to be taken or of the exporting district binding himself, his heirs, successors or assigns within a specified time either to lodge the bhang in a licensed warehouse in the district to which the bhang is to be taken or pay to the Collector of the district to which the bhang is to be taken a sum equal to the amount of duty chargeable on the said bhang in the district to which the bhang is to be taken under the law in force in that district. The said bond may also provide for the payment of penalty only at such rate as may be prescribed in respect of any deficiency in quantity of the bhang lodged in the said licenced warehouse as compared with the quantity received in the district of export;(ii)it is covered by a pass granted by the Collector or Officer in charge of Excise of the district to which the bhang is to be taken and is exported by the person to whom such pass has been granted or by an authorised agent of such person;(iii)the officer issuing the said pass has forwarded two copies thereof to the Collector of the district from which the bhang is to be exported;(iv)the Collector of the district from-which the bhang is to be exported has endorsed on such pass an order authorizing the export;(v)the bhang is exported direct from some licensed warehouse, and(vi)The officer incharge of such warehouse has noted on the pass referred to in clause (ii) the following particulars:-(a)the number of each package,(b)the gross weight of each package(c)the net weight of bhang in each package, and(d)the name of the person to whom delivery is to be given.Note. - The Government of Bengal allow the importation of bhang only from the producing districts of Monghyr, Bhagalpur and Purnea.
