Section 381(4) in Rules under the United Provinces Excise Act, 1910
(4)Partnership in shop shall be allowed only under the following conditions :(a)Where an existing licensee applies voluntarily to take a person into partnership and the Collector considers such person suitable to hold a licence and is further of opinion that the shop cannot be managed well by a single licensee added by one or more salesman, attempt of licensee to transfer their shops to their nominees under the cloak of partnership should be severely discountenanced. Ordinarily, a man who cannot devote enough time to his shop should be asked to resign instead of being allowed to take in a partner. Only if he cannot manage the shop in spite of devoting all his time, to it, should a partner be allowed.(b)Where at or before the time of making applications for shops two persons jointly apply for a licence in partnership, and the Collector finds both of them to be suitable persons for placing on the aforesaid list, their names shall be treated as one name only.(c)In no case shall more than two persons be permitted to hold a licence jointly.
