Section 190(1) in Rules under the United Provinces Excise Act, 1910
(1)Payment on account of compensation for closing shops under Section 59 of the Act or for closing country spirit shops settled under the auction system during the passage of troops includes-(a) the refund of an amount originally credited to excise; and (b) 10 per cent, calculated on the amount of licence fees for the period during which the shop was closed, on account of loss of profits. The latter charge only should be debited to Contract Contingencies. The former will be treated as a refund and adjusted against the separate grant for refund and drawbacks.
