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State of Assam - Section

Section 157 in The Assam Excise Rules, 2016

157. Transit between warehouse and retail vend.

- The retail vendor shall pay cost price, bottling charge, excise duty and vend fee through treasury challan. The challan shall be prepared in quadruplicate. One copy will be kept by the treasury and three copies will be presented by the vendor or his agent to the Superintendent of Excise and the Deputy Superintendent of Excise, in the district and sub-divisional Excise office respectively. The officer will pass an order on the back side of one copy of the challan on which cost price and bottling charge have been paid for issue of the country spirit from the warehouse. He will hand over these two copies to the vendor and keep one copy in his office. The vendor will present two copies of the challan to the officer-in-charge in the warehouse who will issue the country spirit and retain in his office the copy of the challan authorizing the issue of country spirit and make over the third copy to the vendor or his agent.