Section 1098(4)(b) in Rules under the United Provinces Excise Act, 1910
(b)deposited as security a sum of Rs. 2,500 (Rupees two thousand five hundred only) in Government Promissory Notes or other Government securities of equivalent market value, for due fulfillment of all conditions of licence and for the payment of all sums which may become due to Government by way of duties, penalties, fines, and taxes under his provisions of licence or to which the vintnery may be liable by law or by rules having the force of law or under any engagement into which he may have entered. The notes or other securities shall, on deposit, be endorsed to the Collector of the district in which vintnery is set up by designation. The vintner shall be allowed to draw, as it falls due, the interest accruing on them;