Section 40(1) in The United Provinces Excise Act, 1910
(1)The State Government may make rules for the purpose of carrying out the provisions of this Act or other law for the time being in force relating to excise revenue :[Provided that the Uttar Pradesh Licensing under the Surcharge Fee System Rules, 1968, made by the Excise Commissioner, Uttar Pradesh, with the previous sanction of the State Government, as amended by the Excise Commissioner, Uttar Pradesh, from time to time, before the commencement of this Act, shall, until altered or repealed by the State Government by rules made under this section, be deemed to be and always to have been as valid and effective as if the said rules were duly made by the State Government under this section.] [Inserted U. P. Act 5 of 1976, Section 3 (w.e.f. 16-4-1976).]
