Section 219(4) in Rules under the United Provinces Excise Act, 1910
(4)Licences should not be renewed to the same form.Note. - It sometimes happens that licence-holders on being prosecuted for breaches of conditions put forward the plea that the particular condition was not be found in the general or special conditions. This plea is accepted by courts,with the result that the offending licences are acquitted. Careful compliance with the above instructions will ensure that such mistakes do not occur. Excise Inspectors when inspecting shops must see that the licences in possession of licence-holders in their circles are up-to-date and should promptly bring to the notice of the District Excise Officer any changes that may be necessary.Section XIX-Retention and Destruction of Records
