Section 115(1) in The Punjab Distillery Rules, 1932
(1)A distillery pass for the removal of spirit fit for human consumption may be granted in favour of any of the following persons only, namely :-(a)a person certified to be holding a licence in the Punjab or Delhi State to sell such spirit by wholesale or retail and when the spirit is to be transported or exported beyond the limits of the district in which the distillery is situated, holding a permit signed by the Collector or other officer authorised in that half of the district of destination ;(b)an officer of the Supply and Transport Corps or Commanding a regiment of the Indian army holding a permit signed by the Collector of the district of destination, or presenting a requisition countersigned by the Brigade Commander or corresponding superior officer, when it is proposed to export spirit for the use of troops serving outside the territorial limits of India ;(c)a person holding a permit signed by the Collector of a district in any other State or Union Territory for the export of such spirit from the Punjab into that district;(d)a person holding a permit signed by an officer duly authorised in that behalf for export of such spirit to any Union territory or State ;(e)a person holding a permit from the Collector of any district in the Punjab or Delhi State to transport, export or remove rectified spirit or wine, to such district for chemical medical or purposes ; and(f)[ omitted.] [Legislative Supplement Part III dated 24.12.62.](g)the Manager of a distillery in respect of spirit issued as samples :Provided that -(i)Spirit issued as samples does not exceed 33.750 proof litres per month and an account is maintained in a monthly register in Form D-24 which will be subject to periodical check by a competent excise authority :-(ii)samples are issued in bottles of any sizes specified in Rule 93 above or in bottles of any size smaller than the bottle of the capacity of 750 millilitres ; and(h)an officer of Government in respect of spirit removed by him in his official capacity;
