Section 801(a) in Rules under the United Provinces Excise Act, 1910
(a)Institutions or persons authorized to receive supplies of rectified spirit free of duty (Appendix C) desiring to obtain it shall send their permit together with their indent to the distillers who shall present it alongwith the application in Form P.D. - 21 to the officer-in-charge of the distillery. The officer-in-charge, if satisfied, will make the issue under a pass in Form P.D. - 25. One part of it will be given to the distillers, the duplicate will be sent to the Collector of the district to which the spirit is consigned and the counterpart will be retained for record. The officer-in-charge will also make necessary endorsement on the permits as required under paragraph 788, supra.
