Section 172 in Rules under the United Provinces Excise Act, 1910
172. Payments when to be credited and how to be accounted for.
- All payments on account of the licence fee demand, with the exception of advance deposits accepted provisionally at settlement by auction, shall be credited to Government on the day oh which they are received. The tahsil official in-charge of the excise account shall, day by day, after the accounts are checked in the manner prescribed by the Excise Commissioner from time to time in this behalf extract from Siaha all receipts on account of licence fees and enter each in its proper place in the ledger with the full particulars according to the heading.
