Section 19D(2)(a) in Bihar and Orissa Excise Rules, 1919
(a)Each consignment shall be covered and accompanied by a pass in proper form granted by the Collector or competent prohibition and excise authority of the place from which the articles is carried or consigned and bearing his signature and seal and also a permit granted by the Commissioner of Excise and Prohibition. Bihar, or any officer authorised by him in this behalf.