Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 170] [Entire Act] State of Uttar Pradesh - Subsection Section 170(2) in Rules under the United Provinces Excise Act, 1910 (2)Receipts in respect of motor spirit, though not classified as Excise revenue but in 'XIH-Other Taxes," are dealt with by the Excise Department.