Section 5(i) in The U.P. Bottling of Foreign Liquor Rules, 1969
(i)In the case of a new licence in Form F.L. 3 the Collector may realise in advance, for the year or part thereof, an amount sufficient to cover the licence fee on the basis of number of bottles likely to be bottled during the year, butt not less than rupees five hundred and necessary adjustment by way of either increase or decrease may be made at the end of the year as may be directed by the Excise Commissioner on the basis of the number of bottles actually bottled during the year. For renewal of a licence, licence fees equal to the licence fee payable for the previous year shall be realized in advance and necessary adjustment either by way of increase or decrease may be made at the end of the year as may be directed by the Excise Commissioner on the basis of actual number of bottles bottled during the year.
