Section 656 in Rules under the United Provinces Excise Act, 1910
656. [ [Substituted by Notification No. 10759, dated 10-3-1976.]
Unless the fees or any part thereof is in arrears, a licence for the retail vend of foreign liquor other than the licence in Form F.L. 5 may be renewed from year to year. In the case of a new licence in Forms F.L. 6, F. L. 7, F.L. 7-A, F.L. 8 or F.L. 12, the Collector may realise in advance, for the year or part thereof an amount sufficient to cover the licence fees on the volume of business likely to be transacted subject to such adjustment and to the minimum prescribed in paragraph 654 (c) (Rule 10) either by way of increase or by way of decrease at the end of the year, as may be directed by the Excise Commissioner on the basis of the sales made during the year. For this purpose a return showing the sales made during the year under the licence and the licence fees payable by the licensee according to the prescribed scale of surcharge fee should be submitted as early as possible after the close of the year to the Excise Commissioner or for his sanction. The fees payable in subsequent years will be the same as those paid during the previous year and will be realised in advance subject to the adjustment at the end of the year on the basis of the actual sales made during the year. Further procedure for the submission of return and assessment of licence fees will be the same as described in paragraph 653 [Rule 9 (a)] [Substituted vide U.P. Gazette, Part 4 (kha), dated 28th March, 1992 (w.e.f. 1-4-1992).].
