Section 30(1) in The United Provinces Excise Act, 1910
(1)Instead of or in addition to any duty leviable under this chapter, the State Government or on its behalf the Excise Commissioner may accept payment of a sum in consideration of the grant of the licence for any exclusive or other privilege under Section 24 or Section 24-A.[Provided that consideration fee levied from 1 April, 2016 up to the date of commencement of the Uttar Pradesh Excise (Amendment) Ordinance, 2017 shall be deemed to be Excise Duty under Section 28.]
