Section 337(4) in Rules under the United Provinces Excise Act, 1910
(4)In the case of licence granted under the surcharged or fixed fee system no transfer or sub-lease of a licence shall be permitted, nor shall a licensee be allowed to enter into private partnership in the business covered by the licence. If the licensee desires to withdraw from the business he shall be required to resign and the shop resettled in the manner prescribed by paragraph 355 to 358.
