(1)On the expiry of the licence, either on account of expiry of the term, or on account of cancellation or suspension, the Excise Commissioner may take over or permit the successor of the contractor, distiller or licensee of the warehouse, as the case may be, to take over the balance of liquor in the distillery at cost price, or may require the contractor, distiller or licensee of the warehouse, as the case may be, forthwith to remove all liquor remaining within the distillery or warehouse on payment of full duty.(2)If he shall fail so to remove all spirits within ten days of the receipt of written notice from the Collector the cost of any establishment which it may be necessary to employ at the distillery or warehouse, may be recovered from the defaulter ; and if he shall fail to do so within one month, the spirit shall be liable to forfeiture at the discretion of the Excise Commissioner.Issue of spirits from distilleries and warehouses
