Section 337 in Rules under the United Provinces Excise Act, 1910
337. Transfer and sub-lease of licences.
(1)All licences are personal to the licensees whose favour they are granted(2)(a)Whenever any application is received for transfer, sub-lease, or partnership in respect of an Excise licence, the Collector shall call for a report from the Assistant Excise Commissioner of the charge.(b)On receipt of the report from the Assistant Excise Commissioner and further enquiry, if any, the Collector shall refer suitable cases to the Excise Commissioner for approval.(c)No transfer or sub-lease or partnership of Excise licence shall be allowed by the Collector without the prior approval of the Excise Commissioner.(3)Partnership may also be permitted in the case of shops under the auction system but they should not be sanctioned as a matter of course. They should be allowed only in exceptional circumstances when it is clear that the shop cannot be well managed by the existing licences without a partner and that the partnership will not result in any loss of revenue. No more than two partners can be allowed to hold the shop. No discretion should be drawn between the legal liabilities of the two partners who will be jointly and severally responsible.(4)In the case of licence granted under the surcharged or fixed fee system no transfer or sub-lease of a licence shall be permitted, nor shall a licensee be allowed to enter into private partnership in the business covered by the licence. If the licensee desires to withdraw from the business he shall be required to resign and the shop resettled in the manner prescribed by paragraph 355 to 358.(5)Partnership may, however, be permitted for shops settled under the graduated surcharge system as provided for in paragraph 360.
