132. [ Place of payment of duty. [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.]
- When the duty on an intoxicant is to be paid before removal from a distillery or excise warehouse, the payment shall be made, subject to any special provision in these rules, into the local treasury either by direct payment or by money-order and advance deposits on account of such duty may also be made with permission of the Collector.]
