Section 168 in Rules under the United Provinces Excise Act, 1910
168.
Any sum accepted by way of composition under Section 74 of the Excise Act or relevant sections, or rules of other Acts, excepting the "Sales of Motor Spirit and Diesel Oil Taxation Act, 1939", "Molasses Control Act(U. P. Act No. 24 of 1964) and rules made thereunder, shall immediately on realisation, be paid into treasury or sub-treasury credited to the Head "8-Excise(a) Fines and Confiscations". So also shall the sale proceeds of any thing confiscated under Acts mentioned above, or any fine imposed in lieu of such confiscation, be credited under the same Head.
