Section 354 in Rules under the United Provinces Excise Act, 1910
354. Assessment.
- Under this system the licence-fee for a calendar month is assessed according to a prescribed scale on the quantity of intoxicant taken for sale during that month. The fee is recovered in the next month following. Licences for the retail vend of country spirit and hemp drugs under the contract supply system can be granted under this system when in vogue :(a)Procedure for the renewal of licences and for the selection of licence-holders for new shops.
