Section 18(2) in Punjab Liquor Permit and Pass Rules, 1932
(2)Indian-made foreign spirit or country spirit may be exported or transported for the use of troops from any distillery licensed in Punjab, subject to the condition that no issue of spirit shall be made for the use of troops until a duty paid permit in Form L. 39 or a corresponding from covering such transport or export has been received by the distillery inspector concerned from the Collector of the district of destination in the case of transport or from a competent authority in the State or Union Territory of destination in the case of the export.[Provided that during an emergency proclaimed by the President of India under Article 352 of the Constitution of India, Indian made rum may, by general or special order of the Excise Commissioner, be imported, exported or transported under a permit in Form L. 39-A from any distillery in Punjab or outside Punjab, for the use of troops without prior payment of duty, on an application made to the competent authority in Form L. 37-A and subject to Provided further that duty payable on Indian made rum imported, exported or transported under the aforesaid permit shall be paid within two months of the date of the issue of such permit.] [Legislative Supplement Part III dated 28.1.72.]
