Section 704 in Rules under the United Provinces Excise Act, 1910
704.
Application for the renewal of licence for the following excise year shall be made to the Excise Commissioner through the Collector on or before February 28 each year. If there have been alterations in either plant or building, fresh plans must be submitted. If there have been no alterations, a certificate to this effect from the officer-in-charge should be forwarded with the application for renewal of the licence. A licence fee prescribed in sub-rule (4) (c) shall be payable in advance for such renewal for a year or part thereof. If the application for renewal of licence is not properly submitted in time and the renewal is delayed, the spirit produced in the distillery will be liable to seizure and confiscation, or the parties working in the distillery to the penalties provided by law for the illicit manufacture of spirit :Provided that in the event of a licence being refused for a distillery which had previously been licensed, permission may be granted to continue operations temporarily, for a reasonable time pending appeal.
