Section 22(f) in Punjab Liquor Permit and Pass Rules, 1932
(f)The Collector is authorised to grant a permit for the possession of specially denatured spirit in excess of the limit specified for retail sale, to soap manufacturers for the purpose of their business. Such permits shall be in Form L. 42-C and will be issued only on execution of a bond to secure the proper storage and use of such spirit. Such bond shall be in Form L. 48.
