Section 170 in Rules under the United Provinces Excise Act, 1910
170. Mode of payment.
(1)Receipts on account of Excise revenue can be divided broadly speaking into the following categories :(i)Receipts on account of duty.(ii)Receipts on account of licence fee.(iii)Receipts on account of vend fee.(iv)Receipts on account of tree-tax and surcharge.(v)Receipts on account of cost price of intoxicants and opium.(vi)Receipts on account of price of power alcohol used as motor fuel.(vii)Miscellaneous receipts, such as, composition fee, sale proceeds, fine and confiscations, rent of buildings and receipts for services rendered.(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.(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.
