Section 792(8) in Rules under the United Provinces Excise Act, 1910
(8)Denatured spirit may be issued to-(i)Licensed wholesale vendors of denatured spirit in the State on payment of the prescribed vend fee, provided that the issues shall not exceed the quantity, if any, specified on the licence :Note. - The Collector of a district may, in very exceptional circumstances and for reasons to be recorded in writing, order issue of denatured spirit, not exceeding the quantity if any, specified in the licence from a distillery if there is any of his district or from the distillery of the nearest district to a retail vendor of denatured spirit of his district on payment of prescribed vend fee.Provided further that the Collector shall intimate the quantity allowed to the retail dealer, the name of the distillery and the reasons therefor to the Excise Commissioner within a week of his order.(ii)Hospitals, dispensaries, charitable and educational institutions and other State Government departments free of vend fee up to a quantity allowed by the Excise Commissioner, provided the indent is countersigned by the Collector as laid down in paragraph 680.(iii)A person or firm, holding licence in Form F.L. 19 for the possession and use of specially denatured spirit in the manufacture of soap, on payment of the prescribed vend fee.(iv)Persons or institutions allowed to possess and use specially denatured spirit by the Excise Commissioner for special purposes on payment of the prescribed vend fee.
