Section 11A in Bihar and Orissa Excise Rules, 1919
11A. [ [Inserted by Notification No. 559 R.P. dated 20-7-1953.]
A person, holding licence for the sale of foreign liquor to the trade, may also export it to any other State in India on pre-payment of duty at the rate in force in the State where it is desired to be exported, subject to the following conditions, namely:-(1)The exporter shall obtain from the importer a permit authorising the import granted by the Chief Revenue Authority of the State of import or by an officer duly authorised by him in this behalf.(2)The permit shall specify -(a)the name and address of the person or firm authorised to import;(b)the name and address of the exporter;(c)the destination and quantity of foreign liquor;(d)the rate of duty leviable in the State of import:Provided that in the case of troops and military bodies of the Defence services, the duty may be adjusted by book transfer.]
