Section 170(1) in Rules under the United Provinces Excise Act, 1910
(1)Receipts on account of Excise revenue can be divided broadly speaking into the following categories :(i)Receipts on account of duty.(ii)Receipts on account of licence fee.(iii)Receipts on account of vend fee.(iv)Receipts on account of tree-tax and surcharge.(v)Receipts on account of cost price of intoxicants and opium.(vi)Receipts on account of price of power alcohol used as motor fuel.(vii)Miscellaneous receipts, such as, composition fee, sale proceeds, fine and confiscations, rent of buildings and receipts for services rendered.
