Section 802 in Rules under the United Provinces Excise Act, 1910
802.
The officer granting passes in respect of issue must-(a)in the case of issue of duty-paid spirit, see that the correct amount of duty has been prepaid or debited against the advance deposit before issue;(b)in the case of issue of spirit under bond or duty-free, see that no spirit leaves the distillery, the issue of which is not covered by the bond executed or by the entry in Appendix C or by a general or special permission of the Chief Revenue Authority of the importing State of Union Territory;(c)in all cases where an export duty is to be levied (as laid down in paragraphs 428 and 631), see that the export duty has been correctly levied and paid; and(d)in all cases where vend fee is to be levied see that the vend fee has been correctly levied and paid.Any case of neglect of these instructions will be taken serious notice of.
