Section 219 in Rules under the United Provinces Excise Act, 1910
219.
The following instructions with regard to issue of licences should be carefully observed :(1)Copies of old forms of licences and of general conditions should be destroyed when any of them is replaced by a new form.(2)Whenever a change is made in the general or special conditions attached to a licence the licence given out should be called back for correction. If the forms contains too many corrections already, a fresh and up-to-date form should be issued instead.(3)Every time a licence is issued for renewal a note should be made in the register of licences that the form has been corrected up-to-date and that the general conditions when necessary have been attached to it.(4)Licences should not be renewed to the same form.Note. - It sometimes happens that licence-holders on being prosecuted for breaches of conditions put forward the plea that the particular condition was not be found in the general or special conditions. This plea is accepted by courts,with the result that the offending licences are acquitted. Careful compliance with the above instructions will ensure that such mistakes do not occur. Excise Inspectors when inspecting shops must see that the licences in possession of licence-holders in their circles are up-to-date and should promptly bring to the notice of the District Excise Officer any changes that may be necessary.Section XIX-Retention and Destruction of Records
