(1)When any person desired to remove country spirit from any distillery or warehouse for export to any other Province in British India, under a bond for payment of excise duty, he must execute a bond, in the form prescribed by the Provincial Government, or the Governor of Assam, as the case may be, before the Collector of the district in which the distillery or warehouse is situated.(2)Such bond may be either a general or a special bond.(3)The collector shall sign the bond on behalf of the Governor of Assam, 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 or warehouse, who shall after the particulars thereof have been entered in a register, issue the liquor as if duty has been paid.
