Amendment status not verified — confirm the current text below against the official source.
Every person who manufactures or sells any [intoxicant]1 under a licence granted under this Act shall be bound------ (a) to supply himself with such measures, weights and instruments as the Excise Commissioner may prescribe and to keep the same in good condition; and (b) when such measures, weights and instruments have been prescribed, on the requisition of any excise officer duly empowered in that behalf, at any time to measure, weigh or test any [intoxicant]1 in his possession in such manner as the said excise officer may require. [Interest on arrears of excise revenue 38-A (1) Where any excise revenue has not been paid within three months from the date on which it becomes payable, interest at such rate not exceeding twenty four per cent per annum, as may be prescribed, shall be payable from the date such excise becomes payable till the date of actual payment : Provided that until a higher rate is prescribed, the rate of interest will be eighteen per cent per annum : Provided further that the respect of an excise revenue which became payable before the commencement of the Uttar Pradesh excise (Amendment) Act, 1985 interest at the said rate shall be payable from the date of such commencement if the excise revenue is not paid within three months of the said date. Explanation-- Nothing in this sub-section shall be construed to affect the payment of interest under an agreement, the terms of an auction or, a decree of the court, passed before the date of commencement of the Uttar Pradesh Excise (Amendment) Act, 1985 or which may be passed after the date of such commencement, in suits or proceeding filed before the said date. (2) Provisions of section 39 shall mutatis mutandis apply to realization of such interest as they apply to realization of excise revenue.]3