Section 19A in Bihar and Orissa Excise Rules, 1919
19A.
Rectified spirit may also be issued free of duty to persons, firms institutions, laboratories and museums in the circumstances mentioned in clause (4B) of Order No. XVI of the Orders published with Notification No. 470-F., dated the 15th January 1919, as subsequently amended, only under passes granted by the Collector of the district to which the spirit is intended to be transported:[Provided that no pass shall be issued for obtaining rectified spirit free of duty from any source in the province of Bihar which maintains duty-paid stock only.] [Inserted by Notification No. 365. L.S.G dated 23.1.1943.]
