Section 348(7) in Rules under the United Provinces Excise Act, 1910
(7)[All excise shops of every intoxicant shall not be kept open on the following days : [Substituted by Notification No. 1845/U.P. Sansodhan-89-90, dated 12th February, 1989, published in U.P. Gazette, Part 1-Ka, dated 1st April, 1989.][1] Republic day (January 26),[2] Independence day (August 15),[3] Mahatma Gandhi's birthday (October 2),[4] The first day of every month, and[5] Any other three days of a year as declared by the Collector in his district :Provided that if the first day of the month be a public holiday the day next following the said day shall be the day on which the said shops shall not be kept open :Provided also that the Excise Commissioner, may in consultation with the Collector of the district concerned, waive the condition of not keeping the aforesaid shops open on the first day of the month or on any of the said three days of the year or on the said next following day of the month, as the case may be, for such specified period as he may think fit, in the case of hotels possessing a licence in Form F. L. 6 for the sale to such foreign tourist, as may hold a valid permit under the All India Liquor Permit Scheme of the Government of India.] [Substituted by Notification No. 4668-E-2/XIII-56 (T.C.) IV, dated 4th February, 1989, published in U.P. Gazette, (Extraordinary), Part 4, dated 4th February, 1989.]