Section 360(a) in Rules under the United Provinces Excise Act, 1910
(a)Where an existing licensee applies voluntarily to take a person into partnership and the Collector considers such person suitable to hold a licence and is further of opinion that the shop cannot be managed well by a single licensee aided by one or more salesmen. Attempts of licensees to transfer their shops to their nominees under the cloak of partnership should be severely discountenanced. Ordinarily, a man who cannot devote enough time his shop should be asked to resign instead of being allowed to take in a partner. Only if he cannot manage the shop in spite of devoting all his time to it, should a partner be allowed.
