Section 679(1) in Rules under the United Provinces Excise Act, 1910
(1)The Collector may grant a permit in Form F.L. 18 for the purchase from the wholesale or a retail vendor where there is no wholesale vendor, and for the possession of the denatured spirit in excess of limit of retail sale-(a)to person requiring denatured spirit for industrial or scientific purposes for such quantity as the Collector may deem sufficient on consideration of reasonable requirements of the case ; and(b)to a person requiring denatured spirit for private purposes for quantity not exceeding four gallons.Note. - Any attempt on the part of the permit-holder to obtain denatured spirit fraudulently in excess of the quantity fixed for him shall make him liable to cancellation of the permit in addition to the penalties that may be imposed under the Excise and other Acts for the time being in force.
