Section 455(1)(b) in Rules under the United Provinces Excise Act, 1910
(b)Licences in Form C. L. 12 granted to persons residing in Khatima, Sittarganj, Kichha and Bazpur Tahsils and Bhutias residing in the Haldwani Tahsil and in Ramnagar Tahsil of the Naini Tal District for the manufacture of Pachwai or rice beer for domestic consumption and not for sale; provided that the licences to Bhutias of Haldwani Tahsil and Ramnagar Tahsil shall be granted for the period November to March every year.