Section 378(1) in Rules under the United Provinces Excise Act, 1910
(1)The fee for the following classes of foreign liquor licences are assessed on the sales of the preceding year in accordance with the scale of surcharge applicable to each licence, subject to a maximum or minimum in certain cases :(a)Wholesale licences in Forms F.L. 1 and 2;(b)Retail licences in Forms F.L. 4 and 5;(c)Hotel and dak bungalow licence in Form F.L. 6;(d)Restaurant or hotel bar licence in Form F.L. 7;(e)Railway refreshment room or dining car licence in Form P.L. 8.
