(a) The Collector may grant licences with the previous sanction of the Excise Commissioner for the retail sale of rectified spirit (including absolute alcohol) only to approved chemists or druggists or approved firms or approved persons and only for bonafide medicinal, industrial or scientific purposes on payment of a fee of Rs.30,000.00 (Rupees thirty thousand only) per annum.

(b) Licences for the use in the manufacture of drugs, medicines or chemicals of pure rectified spirit manufactured in India will be issued free of charge to manufacturing chemists approved by the Collector with the previous sanction of the Excise Commissioner.

(c) Licences granted vide sub-rule (a) and (b) of this rule shall be renewed by the Collector annually on satisfactory records and on payment of annual licence fee. No fees shall be charged for renewal of the licence granted under Rule 129 (b) above.

(d) A pass fee of Rs.2.00 (Rupees two only) and Excise duty of Rs.8.00 (Rupees eight only) per liter payable in advance shall be realized for issue of pass for import of rectified spirit by the wholesale licence holders.