(a) Passes for import of denatured spirit shall be issued only to persons holding licences -

(b) Fees for pass for import and transport of denatured spirit. - A pass fee at the rate as prescribed in rule 130(b) payable in advance shall be charged for services rendered for the issue of passes for import into Assam of denatured spirit. The same rate of pass fee shall also be charged for the services rendered for issue of pass for transport of denatured spirit manufactured in Assam.