Section 365 in Rules under the United Provinces Excise Act, 1910
365. Issues in advance.
- In the case of a new licences the Collector may sanction the issue of intoxicants a day or two before the commencement of the excise year according to the distance of the shop from the warehouse on payment of duty at the rate for the new year; and licence fees will be payable at the rates to be in force in the new year.
