Section 22. Spirituous liquors manufactured at any place in India beyond the limits of British India, shall, on

22. Spirituous liquors manufactured at any place in India beyond the limits of British India, shall, on passing such limits subject to this Act, be charged with the duty prescribed for proof-spirits in section twenty-one: and any person found in possession of any such liquors, without a pass from the Collector certifying the payment of such duty, shall forfeit for every such offence a sum not exceeding two hundred rupees; and the liquors, together with the vessels containing the same, and the animals and conveyances used in carrying them, shall be liable to confiscation. Duty on country spirits manufactured at distilleries established by Collector. Duty on retail sale of country spirits, &c.