Section 38A in The Punjab Chemical Works Rules, 1933
38A.
When the licensee proves to the satisfaction of the Collector that any medicinal preparations containing rectified spirit, after having been issued under a pass from the bonded warehouse, without payment of duty, on an indent signed by a Civil Surgeon or any other competent authority, have been returned to him in full and with seals intact the Collector shall after such enquiry as he may consider necessary, allow the returned medicinal spirituous preparation to be taken back on the stock of the licensee. The officer-in- charge shall enter relevant register the full particulars of the preparations taken back and the orders of the Collector, the Officer-in-charge shall also maintain a separate file for such applications and orders of the Collector thereon. Details of returned preparation shall also be given in the remarks column of M.C. 11 to be submitted in accordance with Rule 44 of these rules.
