Section 119 in Rules under the United Provinces Excise Act, 1910
119. Scrutiny of sales and consignments in low duty areas.
- In districts where spirit passes through a high duty zone to low duty area it is very necessary to verify the arrival in the low duty area of as many consignments as possible. The sales in the shops adjoining a high duty area required careful scrutiny so that a shop may be removed in case it is found that it is frequented by consumers from the high duty area.
