Section 36 in Rules under the United Provinces Excise Act, 1910
36. Nature of excise taxation.
- The State excise revenue consists of-(a)duties imposed on intoxicants and on opium;(b)licence fees imposed on vendors in return for the grant of the right to sell intoxicants or opium or dangerous drugs;(c)revenue derived from the sale of alcohol for use as motor fuel;(d)duties on medicinal and toilet preparations containing alcohol levied under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955;(e)licence fees derived from licences relating to medicinal and toilet preparations; and(f)revenue from miscellaneous sources-rents, forfeitures, penalties (other than fines imposed by a court of law), etc.
