Section 1056 in Rules under the United Provinces Excise Act, 1910
1056. Issues to be made against permit.
- (15) Issues of country spirit and hemp drugs from a Bonded Warehouse or of excise opium and medicinal opium from a treasury to a shop under State management shall be made free of duty and cost price on the authority of a permit (in Forms S.M. 8, S.M. 9 or S.M. 10 as the case may be) granted by the District Excise Officer or by an Excise Inspector specially authorised in this behalf. In the case of issues of country spirit in bottles with pilfer-proof caps the price of bottles and charges for providing pilfer-proof caps and labels shall not be realized at the time of issues. Payments in respect thereof shall be made to the supply contractors by the District Excise Officer along with the price of spirit.
