27. Passes for import of denatured spirit to be issued only to licence holder.
(a)Passes for import of denatured spirit shall be issued only to persons holding licences -(i)for wholesale or retail sale of denatured spirit.(ii)to posses denatured spirit in excess of the quantity fixed as the limit of retail sale.(b)Fees for pass for import and transport of denatured spirit. - A pass fee at the rate as prescribed in rule 130(b) payable in advance shall be charged for services rendered for the issue of passes for import into Assam of denatured spirit. The same rate of pass fee shall also be charged for the services rendered for issue of pass for transport of denatured spirit manufactured in Assam.Passes for the import of denatured spirit into Assam shall be granted by the Collector of the district on prepayment by the importer of the pass fee prescribed in Rule 27(b).
