Section 933(1) in Rules under the United Provinces Excise Act, 1910
(1)The cultivation of the hemp plant is prohibited throughout Uttar Pradesh.Note. - The district of Almora, Garhwal and Naini Tal (excluding the Tarai and Bhabar) have been exempted from the provisions of Section 17 (1) (b) of the Act. The cultivation of the hemp plant is, therefore, permitted in those areas. They have not however, been exempted from the provisions of Section 17 (1) (c) of the Act. Hemp drug can, therefore, not be prepared from the hemp plant so cultivated.