Section 3(a) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(a).-The fee for a licence in Form F.L. 39 shall be at the rate of fifteen paise per litre, payable on the quantity of specially denatured spirit obtained from any distillery in Uttar Pradesh. The fee shall be realised by the Excise Inspector Incharge of distillery from the licensee before making issues of the specially denatured spirit from the distillery and shall be deposited in the Treasury under the head-"039-State Excise-E-Commercial and Denatured spirit medicated wines-B-Licence fees commercial spirits.
