(1)Spirit, which has been treated in the manner prescribed in Rule 54 and of which samples have been sent to Chemical Examiner in the manner prescribed in Rule 56 shall not be issued, except under special sanction of the Commissioner or of the Collector under special or general authority of the Commissioner, until the report of the Chemical Examiner is received certifying that the spirit has been perfectly denatured and rendered unfit for human consumption whether as a beverage or internally as a medicine or in any other way.(2)If prior to the receipt of the Chemical Examiner's report any denatured spirit is issued in the manner specified in Sub-rule (1), the holder of the licence shall execute a bond in favour of the Collector guaranteeing payment of duty at the full rate prescribed for potable foreign spirit on the total quantity of the denatured spirit so issued ; and if the Chemical Examiner's report indicates that such denatured spirit has not been rendered actually and effectually unfit for human consumption whether as beverage or internally as medicine or in any other way whatsoever, the holder of the licence shall pay the duty at the said rate on the said quantity.
