- A bonded warehouse shall be opened during such hours as may be fixed by the collector with the previous sanction of the Excise Commissioner. The warehouse shall be closed on Sundays and on public holidays as declared by the Government from year to year under S.25 of the Negotiable Instruments Act, 1881 (XXVI of 1881), provided that in case of necessity the Collector, the Sub-Divisional officer or the Superintendent of Excise may direct the bonded warehouse shall not be closed on any particular day.
Chapter I — Full Text