(1)The licensee shall apply for the issue of transport pass and the same shall be issued in such form and manner as may be prescribed or as specified by the Excise Commissioner from time-to-time. Each application shall be accompanied by a receipted treasury challan showing the deposit of duty and fee, payable on the quantity of liquor for which transport pass is required, unless duty and fee have been paid at the time of import.(2)The Assistant Commissioner shall cause the application to be scrutinized to see that the quantity applied is within the limit, if any, of the licensee and after satisfying himself that the duty has been paid and the application form is other wise in order, he shall issue the transport pass.(3)The transport pass shall be in triplicate; the first copy shall be issued to the applicant, the second copy shall be given to the licensee of the warehouse, the third copy shall remain on record in the office in the form of compact disc or paper print. The quantity issued shall be indicated legibly both in figures and words on all the copies of the pass.(4)No over-writing or cutting is permissible. If because of any reason some erroneous entries have been made in the pass, the Assistant Commissioner shall issue a fresh pass and shall cancel all the three copies of the defective pass.(5)The signature of the excise official, by whom the pass is issued shall be in ink and his name and designation shall be written in capital letters on all the copies, whenever prepared manually.(6)The liquor shall be issued from the warehouse on the basis of the transport passes. The record of transactions covered by such passes shall be maintained in Form 2.(7)The record of such passes shall be maintained by the licensee or the excise officer, as the case may be, in register in Form 2.(8)Before issuing the liquor, the licensee or the excise officer, as the case may be, shall make appropriate endorsements on the copies of the pass of the -(a)pass-holder;(b)warehouse licensee, and;(c)copies to be retained by him in personal custody.A monthly statement of all such passes shall be submitted to the Assistant Commissioner, who shall cause the entries made in the said statement to be compared with the relevant records in the office. The Assistant Commissioner, shall, after such comparison, submit his report to the Deputy Commissioner and shall make an endorsement to this effect on the statement aforesaid.(9)The Assistant Commissioner shall maintain record showing the particulars of all such passes issued by him with a summary showing the total number of passes issued, names of the licensees to whom issued, total quantity of liquor and the total duty involved. The Assistant Commissioner shall append his signature below the summary.
