Section 37A(8) in The United Provinces Excise Act, 1910
(8)Where any licence is cancelled under Section 7 the licensee shall dispose of the intoxicants in his possession in such manner as the State Government or the Excise Commissioner may by general or special order direct :Provided that no act done or omission taking place during the period commencing on May 1, 1972 and ending with June 25, 1978 which would not be an offence but for such substitution shall constitute an offence punishable under the principal Act.]
