Section 72(2)(h) in Andhra Pradesh Excise Act, 1968
(h)prescribing the authority, by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted or issued and may, by such rules, among other matters,-(i)fix the period of which any licence or permit shall continue in force;(ii)prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit or the storing of any excisable article;(iii)prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;(iv)prescribe the accounts to be maintained and the returns to be submitted by licence holders;(v)prohibit or regulate the transfer of licences; and(vi)prescribe the ages under which it shall be unlawful to employ children and to sell or give to children excisable articles;