Unless the Collector with the previous approval of the Excise Commissioner otherwise directs, no holder of a licence for the sale of foreign liquor shall receive, store or have in his possession any quantity of foreign liquor except under the valid Excise pass issued by a competent authority, and the quantity, entered in such a pass shall, in any particular case, be taken as the quantity received for the purpose of maintenance of accounts as mentioned in Rule 175 and assessment of licence fees.
