Section 380(b) in Rules under the United Provinces Excise Act, 1910
(b)licences granted to persons residing in Khatima, Sittargunj, Kichha and Bazpur Tahsil of the Naini Tal District for the manufacture of pachwai or rice beer for domestic consumption and not for sale; licence granted to Bhotias residing in the Haldwani and Ramnagar Tahsil of the Naini Tal District during the months of November to March every year;
