(1)The licensee of the bonded warehouse shall issue foreign liquor or spirits on prepayment of duty on the transport permit issued by the Commissioner of Excise, Assam or any other authorized officer for the purpose. The wholesale license holders of foreign liquors shall obtain necessary transport pass from the Excise Commissioner on payment of duty at the prescribed rates for movement of spirits from the bonded warehouse to their respective premises. The original copy of the pass shall be retained in the office of issue, the duplicate copy shall be handed over to the person to whom the pass has been granted to accompany the consignment and the triplicate copy to the officer-in-charge of the bonded warehouse.The duty shall be deposited by the foreign liquor wholesale licensees through treasury challan or through any other method as may be directed by the State Government. In case of manual treasury challan system the challans shall be prepared in quadruplicate. One copy will be kept by the treasury and the remaining three copies after completion in the treasury will be presented by the foreign liquor licensee or his agent to the Excise officer at the district or sub-divisional headquarters. The officer will forward the application of transport pass for the quantity to the Excise Commissioner for issue of permit.
