Section 37A(3)(a) in The United Provinces Excise Act, 1910
(a)the character of an area as-(i)the seat of Government; or(ii)the seat of learning; or(iii)a place of pilgrimage or of religious importance; or(iv)hill area; or(v)an industrial area; or(vi)contiguous to dry areas; or(vii)inhabited by Scheduled Castes or Scheduled Tribes; or