section 10
Passes for import, export and transport
The Odisha Excise Act, 2005Tax2005109 sections
Statutory text
(1) Unless otherwise provided in this Act, Collector shall be competent to grant passes for import, export and transport of intoxicant. (2) 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 granted by the Collector. (3) Such passes may be either general for definite periods and particular kinds of intoxicant or special for specified occasions and particular consignments only.
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