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State of Odisha - Section

Section 19 in The Board's Excise Rules, 1965

19. Action to be taken by Commissioner on expiry of licence.

- On termination of the licence, either on account of expiry of the term of on account of cancellation or suspension of the licence, the Commissioner can take over, or permit the distiller's successor to take the balance of liquor in the distillery at 20 per cent below the contract rate or may allow the distiller to remove all liquor remaining within the distillery on payment of full duty within a period of one month from the date of expiry of the licence for sale to licensed warehouses, and when in the latter case, the distiller fails to so remove the liquor, it shall be liable to forfeiture at the discretion of the Commissioner.