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State of Odisha - Section

Section 9 in The Orissa Excise Rules, 1965

9. Export of foreign liquor to be subject to certain restrictions.

(1)When any person desires to remove foreign liquor from any distillery, brewery or spirit warehouse for export to any other State under a bond for the payment of duty, he shall execute a bond in the prescribed form, before the Collector of the district in which the distillery, brewery or spirit warehouse is situated.
(2)Such bond may be either a general or a special bond.
(3)The Collector shall sign the bond on behalf of the Governor of Orissa as a party to the instrument.
(4)The Collector shall then intimate the fact of the execution of the bond to the officer-in-charge of the distillery, brewery or spirit warehouse, who shall, after the particulars thereof have been entered in the prescribed bond register, issue the liquor as if duty had been paid.