Section 24B in The United Provinces Excise Act, 1910
24B. [ Removal of doubts. [First inserted by Section 3 of U.P. Act 30 of 1972, and then again inserted by U.P. Act 5 of 1976, Section 2 (ii).]
- For the removal of doubts, it is hereby declared-(a)that the State Government has an exclusive right or privilege of manufacture and sale of country liquor and foreign liquor;(b)that the amount described as licence fee in clause (c) of Section 41 is in its essence the rental or consideration for the grant of such right or privilege by the State Government;(c)that the Excise Commissioner as the head of the Excise Department of the State shall be deemed, while determining or realising such fee, to act for and on behalf of the State Government.]
