Section 21(1) in Bihar and Orissa Excise Rules, 1919
(1)Country spirit may be exported only under a bond for the payment of excise duty and with the permission of the Excise Commissioner, which will not be given without the concurrence of the authorities of the place to which the spirit is to be taken.[Passes for such export to any other State in India or to any Indian State shall be issued on prepayment of the pass-fee prescribed by the Board of Revenue, Bihar.] [Inserted by Notification No. 131-L.S.G. dated 11.11.1943.]
