Section 662(a) in Rules under the United Provinces Excise Act, 1910
(a)licensed wholesalers and vendors of denatured spirit in accordance with paragraphs 664 to 666 on payment in Uttar Pradesh of a permit fee of rupee one and ten paise per bulk litre of the quantity of the denatured spirit to be imported, except that in the case of hospitals, dispensaries and other charitable and educational institutions no permit fee shall be charged up to a quantity allowed to be imported by the Excise Commissioner provided the indent is countersigned by the Collector;
