Rectified spirit on which the full amount of duty under Section 27 of the Bihar and Orissa Excise Act, 1915 has been paid may be issued form a distillery or a bonded warehouse-(a)to a chemist and druggist holding a licence to sell such spirit by retail for bona fide medicinal or surgical purposes, or(b)to a chemist and druggist holding a permit to obtain such spirit for the manufacture of medicines or chemicals, or(c)to a person holding a licence for compounding and blending foreign liquor, on prepayment of duty in the district to which the spirit is intended to be transported and only on the production of a pass granted by the Collector of that district.
