Section 647(2) in Rules under the United Provinces Excise Act, 1910
(2)In the case of grant of new licence in Form F.L. 6 or whenever any existing licence is vacated (including the mutation of names) and its continuance and settlements with some other party is considered necessary, the case should first be referred to the State Government with full justification for the same, for their approval. After receipt of Government's approval further action may be taken in accordance with the rules on the subject.
