Section 801 in Rules under the United Provinces Excise Act, 1910
801.
(a)Institutions or persons authorized to receive supplies of rectified spirit free of duty (Appendix C) desiring to obtain it shall send their permit together with their indent to the distillers who shall present it alongwith the application in Form P.D. - 21 to the officer-in-charge of the distillery. The officer-in-charge, if satisfied, will make the issue under a pass in Form P.D. - 25. One part of it will be given to the distillers, the duplicate will be sent to the Collector of the district to which the spirit is consigned and the counterpart will be retained for record. The officer-in-charge will also make necessary endorsement on the permits as required under paragraph 788, supra.(b)On arrival of the spirit at the destination, the Excise Inspector of the district in whose jurisdiction the premises are situated or such other officer as may be authorised by the Collector in this behalf shall examine and verify the contents. The officer after recording the result of his verification on the pass will return it to the officer-in-charge of the distillery who, if he finds that there is an excess transit wastage, will report the case to the Assistant Excise Commissioner under whose charge the distillery lies. The Assistant Excise Commissioner will report the case with the explanation of the distillers and his own views to the Excise Commissioner for orders.(c)A register of duty free issues will be maintained in Form P.D.-24 which will enable the officer-in-charge to see that the quantity sanctioned is not exceeded.(d)Permits in Form F.L.-32 will be issued by the Excise Commissioner, Uttar Pradesh in favour of officers and institutions authorised to receive duty free supplies of rectified spirit except-(i)where indents have to be countersigned by heads of departments, or(ii)under rules in force in other States or Union Territories, permits are issued by officers in those States or Union Territories under the authority of their respective Government.(e)Duty-free issues of both finished and unfinished spirit may also be made to distillers for experimental work connected with distillery operations only in accordance with the provisions of paragraph 792 (9).
