Section 9(2) in Bihar and Orissa Excise Rules, 1919
(2)Passes for the import of denatured spirit shall be issued only to persons holding licences-(a)for wholesale or retail sale of denatured spirit, or(b)to possess denatured spirit in excess of the quantity fixed by the Board as the limit of retail sale.Note. - For the purpose of this rule the countersignature of the Civil Surgeon of a district on an indent for denatured spirit for use in a Government hospital or dispensary or in any other hospital or dispensary under the supervision of Government shall be deemed to be a pass.
