Section 650(3) in Rules under the United Provinces Excise Act, 1910
(3)(a)Military Units Canteen licence in Form F.L. 9-A may be granted and issued by the Collector to the 'Unit Canteen' for the retail vend of concessional duty Rum to the defence personnel but the Excise Commissioner shall be informed whenever such a licence is issued. This licence is to be granted on the request of the Officer Commanding of the unit after proper enquiry and scrutiny. Sales under the licence shall only be made at the 'Unit Rum Canteen' or place specially earmarked by the Military authorities and only to persons attached to the unit or regiment for which the licence is granted or who are duly authorised under the Army Regulations to make purchases from the Canteen. A separate licence in Form F.L. 9-A will be required for each place of vend.(b)Canteen licence in Form F.L. 9-A may also be granted and issued by the Collector to the Indo-Tibetan Border Police Canteens/Units authorised by Director General, Indo-Tibetan Border Police for the retail vend of concessional duty Rum to the Indo-Tibetan Border Police Personnel's but the Excise Commissioner shall be informed whenever such licence is issued. This licence is to be granted on the request of the Deputy Inspector General, Indo-Tibetan Border Police after proper enquiry and scrutiny. Sales under this licence shall only be made at the 'Rum Canteen' or place specially earmarked by the Deputy Inspector General, Indo-Tibetan Border Police and only to person attached to the unit for which licence is granted.(c)A fee assessed on the basis of sales under the licence referred to in sub-clauses (a) and (b) shall be realised at the rate of Rs. 14.00 (Rupees Fourteen) per reputed quart bottle of concessional duty Rum.Note. - It is not necessary for canteen licensee to take out a licence in the case of troops on manoevers the line of march, or at temporary stations where called out in aid of civil power, provided the sales at these places are incorporated in the accounts kept at the main licensed place.]