Section 377(1) in Rules under the United Provinces Excise Act, 1910
(1)Licensees for Tari shops under the tree-tax system or selected in any one of the following manners :(a)By inviting tenders in Form G-28-A in areas where the Tender-cum-Tree Tax system is in force. The settlement of tari shops under this system is made in accordance with the U. P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree-Tax)Rules, 1955, given in Chapter VII.(b)By putting the shops to auction in areas where the Auction-cum-Tree-Tax System is in force, and settling the same with the highest bidders (if otherwise not disqualified) in accordance with the rules mentioned in sub-clause (a) supra.(c)By inviting application in Form G-28 in areas where, neither of the two systems mentioned in clauses (a) and (b) above, is in force. The selection is made in accordance with rules governing the settlement of shops under the Graduated Surcharge system.
