section 12
Passes for import, export or transport
The Jharkhand Excise Act, 1915Tax1915108 sections
Statutory text
(1) No intoxicant exceeding such quantity as the State Government may prescribe by notification, either generally or for any specified local area, shall be imported, exported or transported, except under a pass; Provided that in the case of duty-paid foreign liquor other than denatured spirit, such passes shall be dispensed with unless the State Government, by notification, otherwise directs with respect to any local area. (2) The passes required by Sub-section (1) may be granted by the Collector. (3) Such passes may be either general for definite periods and particular kinds of intoxicants or special for specified occasions and particular consignments only.
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