Section 51 in Punjab Excise Bonded Warehouse Rules, 1957
51.
In addition to the methods of payments of duty in cash or adjustment of the same against an advance paid into the Government treasury, liquor may be removed from a warehouse -(a)free of duty in bond, and(b)on the execution of a bond in form D. 19 for the payment of duty. Removals under both the methods shall require the sanction of the Financial Commissioner.
