Section 520 in Rules under the United Provinces Excise Act, 1910
520. Number and location of shops.
- Where the tree-tax system is introduced for the first time the number and location of existing shops need not be interfered with. It may safely be assumed that under the farming or shop to shop system, whichever may have been in vogue before the switch over, the number and location of shops have, from time to time, been carefully adjusted to serve the best interests of the consumer according to the number of trees and the local demand.
