Section 655 in Rules under the United Provinces Excise Act, 1910
655.
In all cases where two or more licences, whether wholesale or assessment of retail fees are granted to a person for the same premises, the licence fees shall be assessable on the entire sales made under the various licences at the highest scale applicable to any of these licences.Notes. - (1) Premises should be considered separate even though they may join each other or belong to the same house or block houses, provided there is no private inter communication between them. Access from one to the other should only be possible, viz., a public road, pathway or roofed corridor. No. access should be possible through verandah or courtyard.(2)Any foreign liquor in possession of a wholesale or retail licence for vend of such liquor which has gone bad will be excluded from the calculation of licence fees under the Collector in the presence of Excise Inspector or other responsible officer deputed by the Collector, and that such officer has certified that the liquor was destroyed in his presence.
