Section 170(3)(c) in Rules under the United Provinces Excise Act, 1910
(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.