Section 14(2) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(2)The District Magistrate shall be the prescribed authority for the purposes of sub-section (1) of Section 8, in respect of a registration certificate issued by him and the Excise Commissioner in respect of that issued by him, but subject to the approval of the Excise Commissioner, the District Magistrate may also cancel or suspend a registration certificate, issued by the Excise Commissioner, to the extent that it relates to his district.
