Section 19B in Bihar and Orissa Excise Rules, 1919
19B.
Denatured spirit may be transported from a distillery or from one wholesale shop to another or to a retail shop or to the premises of a person holding a licence for possession of such spirit for business purposes only under a pass granted by the Collector of the district to which the spirit is intended to be taken.Note. - For the purpose of this rule the countersignature of the Civil Surgeon of a district on an indent for denatured spirit for use in a Government hospital or dispensary or in any other hospital or dispensary under the supervision of Government shall be deemed to be a pass
