Section 21 in Punjab Sweets (Manufacture) Rules, 1955
21.
The [Excise Commissioner] [Legislative Supplement Part III dated 26-10-71.] may, if he thinks fit defer payment of duty of any sweets to a date not later than the 15th day of the month succeeding the month in which the sweets are removed from the licensed premises provided the licensee executes a bond in form D-19 mutatis mutandis.
