Licences for possession of denatured spirit, rectified spirit and alcohol for industrial or medicinal purposes

The State Government, or, subject to its control, the Deputy Commissioner, may grant licences for the possession of denatured spirit, rectified spirit, and alcohol for industrial or medicinal purposes, if such spirit or alcohol is, in the opinion of the State Government or the Deputy Commissioner, as the case may be, necessary for scientific, industrial, medicinal or similar purposes: Provided that no licence shall be necessary for the possession of denatured spirit to the extent of such quantity as may be prescribed by rules. (2) When a licence is cancelled under sub-section (1), a part of the licence fee proportionate to the unexpired portion of the term of such licence and the deposit made by the licensee in respect of such licence shall be refunded to him after deducting the amount due from him to the State Government.