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[Cites 0, Cited by 0] [Section 25] [Entire Act]

State of Odisha - Subsection

Section 25(1) in The Orissa Excise Rules, 1965

(1)Ganja may be exported to any other State provided that -
(i)The exporter has paid the duty, if any, imposed under Section 27 or has executed a bond which may be either a general or a special bond as mentioned under Rule 23, in favour of the Collector either of the district to which the ganja is to be taken of the exporting district, binding himself, his heirs, successors, or assigns within a specified time either to lodge the ganja in a licensed warehouse in the district to which the ganja is to be taken or to pay to the Collector of the district to which the ganja is to be taken a sum equal to the amount of duty chargeable on the said ganja in the district to which the ganja is to be taken under the law in force in that district and the said bond may also provide for the payment of duty at the rate as mentioned and referred to in Clause (b) of Sub-rule (1) of Rule 23 of these rues on any deficiency noticed between the quantity of ganja lodged in the said licensed warehouse and the quantity dispatched for being so lodged from the district of export;
(ii)It is covered by a pass granted by the Collector of the district to which the ganja is to be taken and is exported by the person to whom such pass has been granted or by an authorised agent of such person;
(iii)The officer issuing the said pass has forwarded two copies thereof to the Collector of the district from which the ganja is to be exported;
(iv)The Collector of the district from which the ganja is to be exported has endorsed on such pass an order authorising the exports;
(v)The ganja is exported direct from the Central Gola or a departmentally managed warehouse or a licensed warehouse; and
(vi)The officer-in-charge of such warehouse has noted on the pass referred to in Clause (ii) the following particulars:
(a)the number of each package; .
(b)the gross weight of each package;
(c)the net weight of ganja in each package, and
(d)the name of the person to whom delivery is to be given.