(1)No spirit shall be removed except under a pass in the prescribed form granted by the officer-in-charge, but when spirit is sent to the Chemical Examiner for examination no pass will be necessary.(2)The pass mentioned in Sub-rule (1) shall be issued either on proof of full payment of duty or on proof of execution of bond by persons permitted to remove spirit under bond and may include any quantity up to the quantity covered by the duty paid or the bond executed.(3)The Collector may permit distillers or licensees to remove spirit from the distillery on account of advance deposits made towards payment of duty.
