Section 50 in Punjab Excise Bonded Warehouse Rules, 1957
50.
A pass for the removal of liquor fit for human consumption may be granted in favour of the following persons only, namely :-(a)a person certified to be holding a licence in Punjab or any other State or Union Territory to sell such liquor by wholesale or retail and when the liquor is to be transported or exported beyond the limits of the district in which the warehouse is situated, holding a permit signed by the Deputy Excise and Taxation Commissioner of the division or other officer authorised in that behalf, of the State of destination;(b)a person holding a permit signed by the excise authority of a Union Territory or by the district excise authority of a district in any State of the Indian Union, for the export of such liquor from Punjab into that Union Territory or State : and(c)the licensee in respect of spirit issued as samples :-(i)Provided that liquor issued as samples does not exceed (22.5 Proof litres) per month and an account is maintained in a monthly register in Form D. 24, which will be issued to periodical check by a competent excise authority :(ii)Samples are issued in bottles of size specified in the Punjab Distillary Rules or in the bottle of any size smaller than the (bottles of the capacity of 189.25 millilitres).(d)an officer of Government in respect of liquor, removed by him in his official capacity.
