(h) "Transport in bond" means the transport of rectified spirit from a Government distillery or warehouse 1[or any licensed distillery or warehouse]1 to a bonded laboratory without payment of duty;
(i) "Warehouse Officer" means an officer-in-charge of a Government warehouse,1 1[or any licensed warehouse]1.
23. Any person desiring to purchase and transport in bond spirit from a Government distillery or warehouse or from a licensed distillery or warehouse to a bonded laboratory in the State shall2 [except where he has submitted an indent under rule 26 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, in respect of manufacture of medicinal and toilet preparations in a bonded laboratory, in which case such indent shall be valid for the purposes of this rule] submit an indent in Form 1 in triplicate to the Officer-in-charge. The Officer-in-charge shall make such inquiries as he deems necessary and if he is satisfied that there is no objection to allow the purchase and transport in bond of spirit indented for; he may countersign the indent. The original copy of the indent shall be sent by the person indenting to the distillery or the warehouse licensee, the duplicate shall be sent through the Officer-in-charge to the Distillery or Warehouse Officer and the triplicate shall be retained as office copy.]
4. 2[(1) On receipt of the duplicate of the indent from the Officer-in-Charge the Distillery or warehouse Officer shall, if the spirit is to be purchased from a Government distillery or warehouse, intimate to the person indenting the amount to be paid in respect of the cost of spirit required by him.]2
(2) The 2[person indenting]2 shall pay the amount in Greater Bombay; into the treasury of the Chief Accounts Officer of Prohibition and Excise, Bombay, and elsewhere, into the Huzur Treasury. On payment of the amount, the Chief Accounts Officer of Prohibition and Excise, Bombay, or the Treasury Officer, as the case may be, shall grant the 2[person indenting]2 a chalan in token of acknowledgement of the said amount 3[The person indenting shall then produce the chalan, before the Distillery or Warehouse Officer.]3
3[(3) If the spirit is to be purchased from a private licensed distillery or warehouse, the Distillery or Warehouse Officer shall require the person indenting to produce before him intimation issued by the distillery or warehouse licensee for having received the cost of spirit]3
25.4(1) The Distillery or Warehouse Officer may then, if he is satisfied, after making such enquiries as he deems necessary, that there is no objection to allow the purchase and transport in bond of spirit indented for, issue a pass in Form II. The spirit shall be issued in casks, drums or other receptacles duly sealed with the seal of the Distillery or Warehouse Officer. The officer shall keep Part I of the pass on his record, shall also fill in the particulars to be filled in by him on the reverse of Parts II and III of the pass and shall hand over part II of the pass to the purchaser duly endorsed and forward Part III with an impression of the seal placed on the drums, casks or other receptacles, to the officer-in-charge.]2
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