Section 102 in The Rajasthan Distilleries Rules, 1977
102.
(a)Institutions authorised to receive supplies to rectified spirit free of duty desiring to obtain, it shall end their permit together with their indent to the distillers who shall present it along with the application in Form R.D. 20 to the officer-in-charge of the distillery. The officer-in-charge if satisfied will make the issue under a pass in Form R.D. 24. One part of it will be given to the distillers, the duplicate will be sent to the District Excise Officer of the district to which the spirit is consigned and the counterpart will be retained for record. The officer-in-charge will also make necessary endorsement on the permit as required under rule 90 supra.(b)On arrival of the spirit at the destination the Excise Inspector of the district in whose jurisdiction the premises are situated or such other officer as may be authorised by the Excise Commissioner in this behalf shall examine and verify the contents. The officer after recording the result of his verification on the pass will return it to the officer-in-charge of the distillery who, if he finds that there an excess transit wastage, will report the case to the District Excise Officer under whose charge the distillery lies. The District Excise Officer will report the case with the explanation of the distillers and his own views to the Excise Commissioner for orders.(c)A register of duty free issues will be maintained in Form R.D. 23 which will enable the officer-in-charge to see that the quantity sanctioned is not exceeded.(d)Permits in Form F.L. 32 will be issued by the Excise Commissioner, Rajasthan, in favour of officers and institutions authorised to receive duty-free supplies of rectified spirit except-(i)where indents have to be countersigned by heads of departments, or(ii)under rules in force in other States or Union territories, permits are issued by officers in those States or Union territories under the authority of their respective Governments.(e)Duty free issues of both finished and unfinished spirit may also be made to distillers for experimental work connected with distillery operations only in accordance with the provisions of rule 94 (9).
