Law · Uttar Pradesh Excise Law

Which of the following statements is/are correct regarding the Uttar Pradesh Excise (Second Amendment) Act, 1970 and the legislative history of excise laws? 1. A primary objective of the 1970 Amendment was to modernize the legal definition of cultivation and increase the accountability of landholders and local officials such as Lekhpals. 2. Under the provisions of Section 57, duty-bound officials are required to provide immediate notice of illegal excise activities specifically to a Magistrate or an Excise or Police officer. 3. The 1973 Amendment to the U.P. Excise Act introduced Section 38-A, which authorizes the collection of interest on excise arrears at a rate of 18–24 percent. Select the answer using the code given below: