Section 18(4) in The U.P. Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1972
(4)[ Notwithstanding anything contained in sub-section (3), any rules made within one year from the commencement of this Act may be made retrospectively to a date not earlier than the commencement of this Act.] [Inserted by U.P. Act No. 6 of 1973, Section 6 (iii).]
