Section 616(1) in Rules under the United Provinces Excise Act, 1910
(1)Indian-made foreign liquor may be imported by a person holding a licence for the vend of foreign liquor and also regimental units in Uttar Pradesh, from any distillery, brewery, bonded warehouse or wholesale premises in other State or Union Territory to which this provision may be applied by the State Government by notifications on pre-payment of duty in his exporting State or Union Territory at the rates enforced in Uttar Pradesh.Note. - (a) The provisions of this paragraph have been applied to the import of beer from the Solon and Kasauli Breweries, with effect from July 29, 1936 foreign liquor from Cox's Distillery, Naogaon with effect from December 1, 1929 and from the States of Maharashtra and Gujarat with effect from October 1, 1935.(b)The State of Uttar Pradesh has entered into reciprocal arrangement for the adjustment of excise duty on foreign liquor, by book transfer, with the States or Union Territories detailed below :(i)The States of Assam, Bihar, Maharashtra, Gujarat, Madhya Pradesh, Orissa, Punjab and West Bengal.(ii)The Union Territory of Delhi (erstwhile Part C State of Delhi).The licensed retail vendor shall deposit into the treasury a fee at the rate of 25 naye paise per quarts bottle on spirits, cordials and wines and 4 naye paise per quart on beer, stout and other fermented liquor in advance and shall attach the treasury challan evidencing payment of duty with his application presented to the Collector of the district of import.
