Section 3(2) in U.P. Licences for the Possession of Undenatured Spirit, Bhang and other Excisable Articles for Medicinal and Toilet Preparation Purpose Rules, 2019
(2)The Licence fee on undenatured spirit, self-generated alcohol and Bhang shall be leviable at such rate as may be fixed by the State Government from time to time. The licence fee shall be deposited in Government Treasury under the appropriate head of account by the Licencee at the time of taking issue of undenatured spirit from the distillery. In case of medicianl preparations containing self-generated alcohol, it shall be deposited by the Licensee before the bottling. The licence fee on Bhang shall be deposited by the Licensee before it is issued from the Bonded Warehouse.
