Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 37A(3)] [Section 37A] [Entire Act] State of Uttar Pradesh - Subsection Section 37A(3)(d) in The United Provinces Excise Act, 1910 (d)any other relevant factor which in the opinion of the State Government immaterial in the public interest :