Section 381(4)(a) in Rules under the United Provinces Excise Act, 1910

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State of Uttar Pradesh - Subsection

Section 381(4)(a) in Rules under the United Provinces Excise Act, 1910

(a)Where an existing licensee applies voluntarily to take a person into partnership and the Collector considers such person suitable to hold a licence and is further of opinion that the shop cannot be managed well by a single licensee added by one or more salesman, attempt of licensee to transfer their shops to their nominees under the cloak of partnership should be severely discountenanced. Ordinarily, a man who cannot devote enough time to his shop should be asked to resign instead of being allowed to take in a partner. Only if he cannot manage the shop in spite of devoting all his time, to it, should a partner be allowed.

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State of Uttar Pradesh - Subsection

Section 381(4)(a) in Rules under the United Provinces Excise Act, 1910