(1)

On the termination of the licence either on account of expiry of the term or account of cancellation or suspension, the Excise Commissioner may take over or permit the licensee of the warehouse, as the case may be to remove forthwith all foreign liquor remaining in the warehouse on full payment of duty.

(2)

If the licensee fail so to remove all spirit within 15 days of receipt of the written notice from the Collector, the cost of any establishment which may be necessary to employ at the warehouse, may be recovered from the defaulter, and if he fails to do so within one month, the spirits shall be liable to forfeiture at the discretion of the Excise Commissioner.