(a) No spirits shall be removed from any distillery until they have been gauged and proved by the Officer appointed for the purpose.
The issue of spirits may be made either by actual volume measure or by weighment or by measuring it through flow meters.
(b) No spirit shall be received into distillery unless accompanied with the permission of the Commissioner. All spirits so received shall be gauged and proved on arrival and the licensee shall there upon become responsible for the quantity and to strength of the same.
1 [45. Spirits not to be exported under a permit: (a) Export of spirits of all kinds shall be permitted only by the Commissioner with prior approval of the Government.
(b) An Export pass fee per bulk litre of spirits of all kinds, as fixed by the Government from time to time, shall be levied by the Commissioner.](with effect from 24.8.91)
1. Rule 45 was substituted by G.O.Ms.No.45, P&E(XIII) Dept, dated the 25th January 2000.