Section 38(1) in Rules under the United Provinces Excise Act, 1910
(1)The graduated surcharge fee system - Under this system the amount of licence fee leviable from a retail vendor depends upon the quantity of an article issued to him in the course of a calendar month. The licence fee for any month is assessed after the close of the month as soon as the quantity of the article issued to the vendor during such month is known to the Collector. The amount of the fee assessed is the amount of fee prescribed for such quantity of the article in the scale of licence fees in force relating to the article and to the area concerned. The scale is a graduated one, i.e. the greater the issues taken by the vendor, the higher is the incidence of the licence fee per unit of the article issued.
