(a) Licences for the wholesale vend of denatured spirit shall be granted by the Collector with the previous sanction of the Excise Commissioner on payment of fees of Rs.10,000.00 (Rupees ten thousand only).

(b) A pass fee at the rate of Rs.5.00 (Rupees five only) per liter payable in advance shall be realized for issue of pass for import of denatured spirit by the wholesale licence holders.