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232. Settlement of big excise shops with partners.

(b) The partners shall not belong to the same family nor one of the partners shall be related to another as defined in Instruction III, page 174 of the Assam Excise Manual, Volume 1.
(c) The parties shall submit the tenders jointly which shall be signed by them all and shall submit an affidavit with the lender sworn before Magistrate, First Class to the effect that they do not belong to the same family and that none of them is related to any other of the partners.