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State of Mizoram - Section

Section 187 in Mizoram Excise Rules, 1983

187. Partners to disclose at the time of issue of licence.

- The names of partners (if any) shall be disclosed at the time of issue of licence and it will be open to the Commissioner to refuse to issue a licence to the Society or firm with a number of partners. They should be allowed only in exceptional circumstances when it is clear that the shop cannot be well-managed without a partner and that the partnership will not result in any loss of revenue. Not more than two partners can be allowed to hold a shop. No distinction should be drawn between the legal liabilities of the two partners who will be jointly and severally responsible.