Section 139 in Rules under the United Provinces Excise Act, 1910
139.
The provisions of Rules 4 and 5 shall apply to petitions of revision : Provided that no court fee shall be leviable on revision petitions to the State Government but any enclosure to these petitions which are liable to court-fee or stamp duty under the law must be stamped in accordance with paragraph 376 of the Manual of the Government Orders, Volume 1.
