Section 38(2) in Rules under the United Provinces Excise Act, 1910
(2)The uniform surcharge fee system - Under this system licence fees are levied in the form of a uniform surcharge paid along with the fixed duty. This system applies to the manufacture and vend of tari at shops under the tree-tax system of supply of tari and to the vend of ganja to permit-holders.The same system, in a slightly modified form applies to licences granted for the wholesale of retail vend of foreign liquor :
