- If the treasury challans so received are found to be in order, the officer mentioned under Rule 20 above will forward such applications for issue of pass to the Commissioner of Excise, Assam and endorse one copy of the challan stating that the duty and other fees on the quantity has been paid. The Commissioner of Excise, Assam will send the permit so issued to the Officer-in-charge of the manufactory and keep the original copy in his office. The officer-in-charge will issue the liquor and retain in his office the copy of the challan with the endorsement and make over the other copy to the wholesale licensee or his agent.