Section 1098(1) in Rules under the United Provinces Excise Act, 1910
(1)No wine shall be manufactured and no person shall use, keep or have in his possession any material, still, utensil, implement and apparatus whatsoever, for the purpose of manufacturing wine except under the authority and subject to the terms and conditions of a licence granted in Form V-2 by the Collector, with the previous approval of the Excise Commissioner.
