Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 132] [Entire Act] State of Assam - Subsection Section 132(a) in The Assam Excise Rules, 2016 (a)Licences for the wholesale vend of denatured spirit shall be granted by the Collector with the previous sanction of the Excise Commissioner on payment of fees of Rs.10,000.00 (Rupees ten thousand only).