Section 18A(2) in Bihar and Orissa Excise Rules, 1919
(2)India made foreign liquor on which full duty has been paid under Section 27 of Bihar Excise Act, 1915 may be transported from the premises of the holders of distributors licence to the licensed premises of the holders of "sale to the trade" licence only under a pass granted by the Collector of the district to which the liquor is intended to be transported.
