Section 15 in Punjab Liquor Permit and Pass Rules, 1932
15.
If such certificate is not produced within a reasonable time after the expiry of the period of the currency of any pass, as noted thereon, the Collector of the district in which the distillery is situated or the Collector of the district of destination in case of an approved manufacturer, shall recover from the said manager or approved manufacturer, as the case may be, at the rate for the time being fixed by the Punjab Government under Section 31 of the [Punjab Excise Act, 1914] [Substituted 'said Act' by Notification No. G.S.R.65/P.A.1/1914/Ss.34-59/Amd.(30)/2011, dated 30.9.2011], the duty which would in ordinary circumstances have been levied on the spirit removed under the pass.
