Section 337(3) in Rules under the United Provinces Excise Act, 1910
(3)Partnership may also be permitted in the case of shops under the auction system but they should not be sanctioned as a matter of course. They should be allowed only in exceptional circumstances when it is clear that the shop cannot be well managed by the existing licences without a partner and that the partnership will not result in any loss of revenue. No more than two partners can be allowed to hold the shop. No discretion should be drawn between the legal liabilities of the two partners who will be jointly and severally responsible.
