Section 801(d) in Rules under the United Provinces Excise Act, 1910
(d)Permits in Form F.L.-32 will be issued by the Excise Commissioner, Uttar Pradesh in favour of officers and institutions authorised to receive duty free supplies of rectified spirit except-(i)where indents have to be countersigned by heads of departments, or(ii)under rules in force in other States or Union Territories, permits are issued by officers in those States or Union Territories under the authority of their respective Government.
