Section 170(3) in Rules under the United Provinces Excise Act, 1910
(3)The procedure for making payments of Excise revenue as well as of "XIH-Other taxes" will be as under :(a)Department forms prescribed for making payment in most of the fore-mentioned cases, should be utilised. Where no departmental challan is prescribed the usual treasury or Bank challan should be used.(b)The following officers of the department will issue challans in duplicate or triplicate, as the case may be, and fill in the major and minor heads wherein deposit is to be made along with other particulars :(i)Excise Inspector of bonded warehouse in respect of deposit concerning warehouses.(ii)Excise Inspector of distillery in respect of deposit concerning distillery.(iii)Excise Inspector of bonded manufactory in respect of deposit concerning bonded manufactory.(iv)Excise clerks in respect of deposits not specifically known.(v)Excise Inspector of the circle concerned in respect of the remaining items.(c)The depositor after signing the challans shall present the challans to the State Bank of India, or the Treasury or Sub-treasury, as the case may be. The Bank, Treasury or Sub-treasury will then follow the procedure laid down for dealing with such challans, the copy of the challan being forwarded to the Departmental Officer concerned.