- All fines imposed by the criminal courts under the Excise Act must, on realization, be paid into the treasury and credited to Government under the head "Administration of Justice ". Sums realized under Section 76 of the Assam Excise Act, or by forfeiture of security deposits should be credited under the head "0039 State Excise ".

Disposal of Intoxicants on Expiry of Licence or Cancellation or Withdrawal of Licence