Section 40(2)(m) in The United Provinces Excise Act, 1910
(m)[ for the grant of rewards to officials, officers or informers by the Collector out of and upto fifty per cent, of composition fee and by the Magistrate trying the case, out of and upto fifty per cent, of fine recovered under the Act.] [Inserted by U.P. Act No. 13 of 1979 (w.e.f. 30-11-1978).]