128. Issue of spirit under bond and on payment of duty.
(1)Spirits may be removed from a warehouse to which a bonded manufactory as aforesaid, is attached-(i)under bond for payment of duty or pass-fee, as the case may be, only to the bonded manufactory, as aforesaid and to such other warehouse as the Commissioner may permit by an order in writing; and(ii)on payment of duty or pass fee, as the case may be, only in accordance with the terms and conditions of the licence granted in that behalf.(2)Without payment of duty and fees or fees. - Spirits other than India-made foreign liquor may be removed from distillery and warehouse without payment of duty and pass-fees or pass-fees and without bond-(a)if issued to hospital, dispensaries and other medical institutions under Government management or supervision, the indents being signed or countersigned by Director of Health Services, Civil Surgeon or Medical Superintendent of the hospital concerned, as the case may be;(b)if issued to hospitals, dispensaries and other medical institutions, not under Government management or supervision but specially authorised by the Commissioner to obtain supplies of such spirit without payment of duty and pass fees or pass-fees, the indents being signed or countersigned by the Medical Superintendent of such hospital, dispensary or institution;(c)if issued to veterinary institutions, the indents being signed or countersigned by an officer of or above the rank of an Assistant Director of the Veterinary Department;(d)if issued to any local body for bona fide public health work, the indent being signed or countersigned by the District Health Officer; or(e)if issued to any educational institution for laboratory use or to any institution or person for research in the public interest or for development of science or industry, the indent being signed or countersigned by the head of the institution or by the person making research, as the case may be, with the previous approval of the Commissioner.Supply of such spirit without payment of duty and pass fees or pass-fees under all the sub-clauses of this sub-rule shall be made in accordance with the terms and conditions of a permit granted by the Deputy Commissioner.
