Section 50(a) in Punjab Excise Bonded Warehouse Rules, 1957
(a)a person certified to be holding a licence in Punjab or any other State or Union Territory to sell such liquor by wholesale or retail and when the liquor is to be transported or exported beyond the limits of the district in which the warehouse is situated, holding a permit signed by the Deputy Excise and Taxation Commissioner of the division or other officer authorised in that behalf, of the State of destination;
