81. Grant of permit for possession of denatured spirit exceeding ten litres.
(1)The grant of permit for possession for more than ten litres of denatured spirit for the purpose of business on payment of prescribed fee in P-3, granted by the Deputy Commissioner shall be restricted to the following persons: -(a)bona fide dealers in furniture, chemists, varnish makers or other persons engaged in any business who require denatured spirit for purpose of their business;(b)manufactures requiring denatured spirit for industrial purpose duly recommended by the Commissioner of Industries;(c)medical institutes registered with the Directorate of Health Services, Ayush, Directorate of Ayush, educational institutions registered with the Directorate of Education, and the Universities located in Delhi;(d)hospitals/dispensaries under the control of the Government/local authority;(e)any other person with the permission with the Excise Commissioner.(2)A permit for the possession of denatured spirit shall be. granted to the following categories of consumers by Deputy Commissioner or authorised excise officer in Form P-2 up to the limit of 10 litres at one time on payment of prescribed fee:(a)an educational and research institution;(b)a furniture dealer, polish dealer or painter;(c)a private hospital, dispensary or registered medical practitioner;(d)an individual requiring denatured spirit for use in polishing.(3)A permit for the possession of rectified spirit granted to any chemist, medical practitioner, scientific body, superintendent of a hospital, manufacturing chemist, any local fund hospital, dispensary or educational institution which requires rectified spirit shall be granted by the Deputy Commissioner in Form P-5 on payment of prescribed fee.(4)(a)The Deputy Commissioner may, on payment of prescribed fee, grant a permit for the possession of special denatured spirit in excess of the limit specified for retail sale, to any manufacturer of alcohol based industry for use in his business. Such permit shall be in the Form P-4;(b)persons holding such permit shall pay, unless exempted by the Excise Commissioner, supervision charges on the total quantity of industrial spirit consumed at the prescribed rate.
