Section 799 in Rules under the United Provinces Excise Act, 1910
799. Issues against advance deposit of duty.
- Distillers are permitted to make advance payments on account of excise duty on spirit to be removed from time to time from their distilleries. Such removals are permitted up to the limit of the advances, without separate payment of duty on account of each separate consignment of spirit removed. No original deposit advance payment shall be less than Rs. 2.00 and each time an advance is replenished, it must be by a sum which will bring it up to not less than that amount.Application for the removal of spirit the duty on which will be debited against the advance, will be in Form P.D. - 20.
