Section 523(1) in Rules under the United Provinces Excise Act, 1910
(1)For consumption in the districts of Gorakhpur, Deoria, Basti, Ghazipur, Azamgarh, Ballia, Mirzapur, Jaunpur, Gonda, Bahraich, Faizabad, Lucknow, Barabanki, Rae Bareli, Hardoi, Kanpur Nagar, Kanpur Dehat, Farrukhabad, Mainpuri and Etawah-Rs. 50.00 on account of each Tar Tree and Rs. 30.00 on account of each Khajur tree to be tapped.
