Section 499(1) in Rules under the United Provinces Excise Act, 1910
(1)Licence for wholesale shops.may be granted only with the previous sanction of the Excise Commissioner and ordinarily only to the supply contractor of the district or to others with his consent. The licence will be in Form C.L. - 2 and will be granted free of charge. Country spirit reduced to issue strengths and after payment of duty shall be transported to the wholesale shop from any bonded warehouse in the same district.
