Section 19(3) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(3)The District Magistrate, after satisfying himself that the payment of the amount, shown in the monthly return, has been duly made, shall issue a certificate in Form 'E', set out in the Schedule, and have it delivered to the registered dealer or his Manager or authorised agent. The number and the date of the certificate shall also be noted at the foot of the return submitted by the dealer.(B)Every dealer who sells alcohol shall-(a)prepare or cause to be prepared a return for every month, of alcohol sold by him in Form 'F', set out in the Schedule giving the names and addresses of the purchasers along with the quantity of alcohol purchased, the amount of tax deposited by the purchaser or the seller on his behalf and the number and date of treasury challan under which deposited;(b)submit the said return to the District Magistrate within a week of the month following the month to which it relates along with proof of payments.(C)The District Magistrate, after satisfying that the payment of the amount shown in the monthly return has been duly made shall issue a certificate in Form 'E' set out in the Schedule and have it delivered to the registered dealer or his manager or authorised agent. The number and the date of the certificate shall also be noted at the foot of the return submitted by the dealer.
