Section 5(2)(m) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(m)The licensee shall execute a bond in Form F.L. 40-B for such amount as may be fixed by the Excise Commissioner for the privilege of storage and use of specially denatured spirit (and the observance of the conditions of this licence and the rules contained in the Excise Manual).