Section 368(13) in Rules under the United Provinces Excise Act, 1910
(13)Every bidder in whose favour the licence is settled shall execute a counterpart agreement in conformity with the terms of the licence on a Stamp Paper of the specified value before a licence in respect of shops settled in his favour is granted. The counterpart agreement shall come into force with effect from 1st April of the year to which auction relates and if the licence executes the counterpart agreement or takes a licence after the said date, it shall be deemed to have come into force on 1st April unless the licensing authority otherwise directs.
