Section 705 in Rules under the United Provinces Excise Act, 1910
705. Removal of spirit, etc. after expiry of licence.
- On the expiry of his licence (unless a fresh licence shall have been granted to him) or his licence shall be cancelled or suspended, every distiller shall be bound forthwith to pay the duty on, and to remove all spirits remaining within the distillery in accordance with the rules in force and if he shall fail to do so within ten days of receipt of written notice from the Collector, the cost of any establishment which it may be necessary to employ at the distillery or warehouse may be recovered from the defaulter. In the event of continuous neglect, the spirit shall be liable to be forfeited at the discretion of the Excise Commissioner.
