Section 5(1)(l) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(l)The fee shall be realised by the Excise Inspector-in-charge of the distillery before making issues of the specially denatured spirit from the distillery from the licensee, and shall be deposited in the treasury under the head "X-State Excise Duties-E Receipt from commercial spirit including denatured spirit and medicated wines (d) Vend fee for denatured spirit".