Section 167 in Rules under the United Provinces Excise Act, 1910
167.
The fees for licences not determined by auction shall be payable into the sub-treasury of the tahsil in which the licensed premises are situated. No licence determined by auction shall be issued till the first periodical instalment has been paid, and if the licence has not been determined by auction till the security deposit has been paid.(3)Payment of Miscellaneous Receipt
