Section 449 in Rules under the United Provinces Excise Act, 1910
449.
Subject to the other provisions of these rules, a certificate of exemption in Form G-41 of the Excise Manual, Volume II, and subject to such conditions as are contained therein or which may be added hereafter by the order of Excise Commissioner, may be issued by the Collector of the district concerned for a period not exceeding one year from April 1, to March 31, in respect of any premises to be specified therein not provided that Government may sanction shorter periods for such certificate.
