Section 653(b) in Rules under the United Provinces Excise Act, 1910
(b)The fee for any retail licence in Forms F.L. 6, F.L. 7, F.L. 7-A, F.L. 8 or F.L. 12 when taken for full year shall be sanctioned annually in April by the Excise Commissioner on the basis of a return in Form F.L. 13 to be submitted by the Deputy/Assistant Excise Commissioner as early as possible after the close of the Excise year in the manner indicated in para 644 supra. The return shall show the total quantity of each kind of foreign liquor sold under the licence during the preceding excise year and also the licence fee payable by the vendor according to scale of surcharge fees prescribed in the next rule and shall be payable strictly in advance.]
