Section 681 in Rules under the United Provinces Excise Act, 1910
681. Retail licences.
(1)If satisfied that there is a reasonable demand for denatured spirit in any locality, the Collector may grant to a suitable applicant a licence, which also covers the right to bottle denatured spirit, in Form F.L. 17 for the retail vend of denatured spirit. The licence shall cover the sale of denatured spirit in quantities not exceeding the limit of retail sale to the public and in quantities exceeding the limits of retail sale to persons holding permits from the Collector provided there is no wholesale licence in the district.Note. - In the case of grant of a new licence in Form F.L. 17 or whenever an existing licence is vacated (including the cases of mutation of names) and its continuance and settlement with some other party is considered necessary, the case should be first referred to the State Government with full justification for the same for their approval. After receipt of Government's approval, further action may be taken for the selection of the grantee strictly in accordance with the rules on the subjed :Provided that in the case of grant of a new licence in Form F.L. 17 in a 'wet' district and provided the particular case falls within the number of licences of that category allotted for the district, the Excise Commissioner may sanction the grant without reference to the Government, The Collector may then take further necessary action in the matter.(2)Issues exceeding the limit of retail sale will be made under a pass in Form F.L. 27.(3)[ The scale of fee for a licence for the retail vend of denatured spirit shall be 15 per cent ad valorem on the sale made by a wholesale vendor to the retail vendor] [Substituted by Notification No. 7588/X-97-B, dated 15th February, 1997, published in the U.P. Gazette, Part 1-Ka, dated 22nd February, 1997, p. 257.].(4)Any attempt on the part of the retail licensee to obtain denatured spirit fraudulently in excess of the monthly or annual quota fixed, if any, for him shall make him liable to cancellation of the licence in addition to penalties that may be imposed under the Excise and other Acts for the time being in force.
