Section 18A(1) in Bihar and Orissa Excise Rules, 1919
(1)India made foreign liquor on which the full amount of duty under Section 27 of the Bihar Excise Act, 1915, has not been paid may be issued from a distillery or a bonded warehouse to the premises of a person holding a distributor's licence on prepayment of duty in the district from which the liquor is intended to be transported under a transport pass and on production of a permit granted by the Collector of the district to which the liquor is intended to be transported.
