Section 28(4) in The United Provinces Excise Act, 1910
(4)[ Notwithstanding anything contained in sub-section (3), the maximum rate of duty on Ale, beer, porter, cider and other fermented liquors occurring against Item 2 (a) in the table, in clause (e) of sub-section (3) shall be deemed to be rupees 5 per litre with effect from June 4, 1975 and any notification issued on or after June 4, 1975 which is in conformity with the provisions of this sub-section shall be deemed to be, and always to have been valid and lawful, as if the provisions of this sub-section were in force at all material times.] [Inserted by U.P. Act No. 1 of 1990 (w.e.f. 23-12-1989).]|}
