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State of Odisha - Section

Section 14 in The Orissa Excise Rules, 1965

14. To whom pass for denatured spirit to be issued.

- Passes for the export of denatured spirit to other States shall be issued only to -
(a)persons holding licences in this State for the manufacture or wholesale sale of denatured spirit for being sent to a licensed premises or any other destination approved for the purpose subject to "on objection" certificate issued by the Collector of the district of destination; or
(b)persons who obtain the denatured spirit from a licensed distillery or warehouse and produce permits from the Collector of the district of destination.
C. Transport