उत्तर प्रदेश आबकारी (दूसरा संशोधन) अधिनियम, 1970 के तहत, लाइसेंस प्राप्त परिसर के किस हिस्से में महिलाओं या 18 वर्ष से कम आयु के व्यक्तियों के रोजगार पर पूरी तरह से प्रतिबंध है?

Given below are two statements, one labeled as Assertion (A) and the other as Reason (R): Assertion (A): The manufacture of intoxicants requires a valid license under State Excise Laws. Reason (R): Cultivation of hemp (Cannabis) is strictly regulated and controlled under state excise and drug control legislations. Select the correct answer using the codes given below:

Under the provisions of Section 60 of the Uttar Pradesh Excise Act, as revised by the 1970 Amendment, which of the following is explicitly categorized as a punishable offence when it involves handling an intoxicant without a valid permit?