on an application made by the licensee, whose licence has ceased to be in force, the Collector shall permit him to transfer the stock of liquor held by him to any licensee in the State who has been granted a licence either under the Tamil Nadu Indian made Foreign Spirits (Supply by Wholesale) Rules, 1981 or the Tamil Nadu Liquor (Licence and Permit) Rules, 1981) on recovery of cost. No Excise Duty or vend fee shall be payable on such transfer of stock of liquor.
Section 5: Disposal of stock of Liquor
The Tamil Nadu Liquor (Refund of Fee and Disposal of Stocks) Rules, 1981State Rules of Tamil Nadu · 1937
Where this provision sits
| Act | The Tamil Nadu Liquor (Refund of Fee and Disposal of Stocks) Rules, 1981 |
|---|---|
| Section | 5 |
| Marginal note | Disposal of stock of Liquor |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
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