Section 1955 in Rules under the United Provinces Excise Act, 1910
1955. to the areas of districts noted below
(i)Municipal and Cantonment areas of Gorakhpur and on places within the distance of four miles from the nearest point of the boundaries of either of the aforesaid areas.(ii)Municipal and Cantonment areas of Varanasi and all places within the distance of two miles from the nearest point of boundaries of the aforesaid areas.(iii)Municipal areas of Basti, Deoria, Azamgarh and Mirzapur District and all places within the distance of two miles from the nearest point of the aforesaid areas.(3)With effect from October 1, 1958 the settlement of tari shops in the areas specified below are to be made by auction as laid down in the U.P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree Tax) Rules, 1955 :(i)Municipal and Cantonment Areas of Gorakhpur and all places within the distance of four miles from the nearest point of the boundaries of either of the aforesaid areas.(ii)Municipal and Cantonment areas of Varanasi and all places within the distance of two miles from the nearest point of boundaries of the aforesaid areas.(iii)Municipal areas of Basti, Deoria, Azamgarh and Mirzapur Districts and all places within the distance of two miles from the nearest point of the aforesaid areas.(iv)Whole of the district of Ballia and Ghazipur.'(i)Under 'The Auction-cum-Tree-Tax System' in areas wherefore the Government may notify the enforcement of the U.P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree-Tax) Rules, 1955 and declare, further that settlement of shops in such areas shall be made by auction.(ii)Under the 'Tender-cum-Tree Tax System' in areas wherefore the Government may notify the enforcement of the U.P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree-Tax) Rules, 1955 and declare, further that settlement of shops in such areas shall be made by inviting tenders.(iii)Under the 'surcharge system' in the remaining areas, enforcement of the Tree-Tax system wherein may have been notified by the Government by inviting application in Form G-28 and effecting settlement under rules governing the settlement of shops under the graduated surcharge system.
