Section 21(a) in Punjab Excise Bonded Warehouse Rules, 1957
(a)No liquor shall be removed from warehouse, until it has been checked and proved by the officer-in-charge and a transport or export pass in form D.20 or L.34, as the case may be, has been granted. Such passes shall only be issued on the proof of execution of bond by the licensee or on production of treasury receipt showing that the required amount of duty has been paid into the Government Treasury.
