Section 284(5) in Rules under the United Provinces Excise Act, 1910
(5)When prosecution of an Excise licensee under Section 64 of the Excise Act has been sanctioned and the case sent to court for trial, it can be withdrawn by the District Magistrate for being compound, under Section 74 of the Excise Act only after Government's approval therefor has been obtained. Valid reasons, as contemplated under Rule 263 of the Legal Remembrancer's Manual, will have to be furnished to Government while recommending withdrawal.
