Section 499(2) in Rules under the United Provinces Excise Act, 1910
(2)Location of wholesale shops. - Wholesale shops are meant to facilitate distribution and their number and location should be determined with reference to the convenience and reasonable requirements and retail vendors. To prevent wholesale licences being used as a cover for sale of illicit spirit the places should, as far as possible, be at the headquarters of an Excise Inspector's circle, a tahsil or Thana so that licensed premises can be kept under supervision.
