Section 789 in Rules under the United Provinces Excise Act, 1910
789. When pass may be issued.
- A pass shall be issued only either on proof of full payment of duty on proof of execution of a bond by persons permitted to remove spirit under bond and may be for any quantity up to the quantity covered by the duty paid or the bond subject to a minimum of five gallons. Duty may be paid either by cash payment at the treasury in respect of such issue or by debit against advance deposit :Provided that spirit which, by general or special order, is issuable free of duty or at a reduced rate of duty, may be issued in quantities of not less than one gallon on production of the general or special order, permit or pass, as the case may be, to the officer-in-charge of the distillery.
