- When the duty on an intoxicant is to be paid before removal from a distillery or warehouse the payment must be made into the local treasury approved by the Commissioner or the Superintendent of Excise of the district in which such intoxicant is to be sold or consumed by direct payment through Treasury Challans to be countersigned by the Superintendent of Excise. The original copy of the challan shall be kept in Excise Office for records.
