Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 337] [Entire Act] State of Uttar Pradesh - Subsection Section 337(5) in Rules under the United Provinces Excise Act, 1910 (5)Partnership may, however, be permitted for shops settled under the graduated surcharge system as provided for in paragraph 360.