Section 5 in The U.P. Bottling of Foreign Liquor Rules, 1969
5.
(i)In the case of a new licence in Form F.L. 3 the Collector may realise in advance, for the year or part thereof, an amount sufficient to cover the licence fee on the basis of number of bottles likely to be bottled during the year, butt not less than rupees five hundred and necessary adjustment by way of either increase or decrease may be made at the end of the year as may be directed by the Excise Commissioner on the basis of the number of bottles actually bottled during the year. For renewal of a licence, licence fees equal to the licence fee payable for the previous year shall be realized in advance and necessary adjustment either by way of increase or decrease may be made at the end of the year as may be directed by the Excise Commissioner on the basis of actual number of bottles bottled during the year.(ii)If fees to be realized under sub-rule (i) do not exceed Rs. 500 (rupees five hundred), then the entire amount of Rs. 500 (rupees five hundred), shall be realized in lump sum at the lime of grant or renewal of licence. If the amount to be realized exceeds Rs. 500 (rupees five hundred) then the same may be realized in four equal instalments: provided that in no case the first instalment shall be of less than Rs. 500 (rupees five hundred). The firs instalment shall be realized at the time of grant or renewal of the licence, as the case may be, the second instalment shall be realized at the end of June, the third at the end of September and the last at the end of December.(iii)The adjustment referred to in sub-rule (i) shall be made by the Excise Commissioner annually in April on the basis of the number of bottles actually bottled during the year. For this purpose the Excise Inspector of the distillery, brewery, vintnery or the circle, as the case may be, shall submit a return in Form F.L. B-2 showing the total number of bottles bottled during the preceding year and also the licence fees payable by the licensee according to the prescribed scale relating to licences in Form F.L. 3 under his jurisdiction by April 7 to the Assistant Excise Commissioner of the charge, who after consolidation of the return districtwise shall submit the same to the Excise Commissioner by April 15.
