Section 498(3)(c) in Rules under the United Provinces Excise Act, 1910
(c)Depot rate which shall not exceed-(i)16 naye paise per gallon in the case of spirit of the strength of 25° U.P.(ii)12 naya paise per gallon in the case of spirit of the strength of 35° U.P.(iii)9 naya paise per gallon in the case of spirit of the strength of 50° U.P. :