Section 22 in Punjab Excise Bonded Warehouse Rules, 1957
22.
If a licensee prefers not to pay duty at the time, he may remove the liquor subject to the adjustment of such duty against an advance payment made by him into a Government Treasury and an account of the duty recoverable on such removals shall be maintained in register in Form D. 15. Such an advance payment shall not be less than Rs. 2000 and each time an advance is replenished it must be a sum that will bring it upto at least Rs. 2,000/-. The Treasury Officer shall keep the officer-in-charge informed of all payment credited to an advance account and the officer-in-charge shall maintain a statement showing such payments and the duty dubitable against them. He shall balance this statement on every working duty and shall inform the licensee of the balance standing to his credit and he shall not permit the removal of any liquor unless there is sufficient credit standing in favour of the licensee so as to cover the duty payable on such issues.
