Section 479(3) in Rules under the United Provinces Excise Act, 1910
(3)Issue from wholesale shop to be covered by a pass-book. - All issues from a wholesale shop must be duly entered in the pass-book, B. W. L. 7, of the retail vendors removing the spirit and the entries signed by the licensed wholesale vendor or his representative. The entries in the pass books will serve as a pass to protect the consignment in transit.
