Section 2C(c) in Punjab Liquor Permit and Pass Rules, 1932
(c)If such certificate is not produced within such time after the expiry of the period of the currency of the pass in Form L. 46 as the Collector of the district in which the approved manufacturer is licensed, considers to be reasonable, the Collector shall recover from the approved manufacturer duty at the rate for the time being fixed by the Punjab Government under Section 31 of the Punjab Excise Act.
