Section 372 in Rules under the United Provinces Excise Act, 1910
372. Lists of shops to be published before date of auction.
- Lists of licences to be disposed of shall be prepared and exhibited, both at the time of the auction and for some time before, at the Collector's office. No shops other than those thus specified, shall except under very special circumstance, be auctioned.[373. General conditions as to auction. - The following conditions shall apply to all sales under the auction system and will be interested at the foot of the sale proclamation if such proclamation is added by the Excise Commissioner :(1)The officer conducting the sales is not bound to accept the highest or any bid.In any case when the highest or any bid is not proposed to be accepted the next highest bid should also be reported to the Excise Commissioner.(2)The final acceptance of any bid is subject to the sanction of theExcise Commissioner which in its turn, is subject to decision by the Government in appeal or revision, if any.(3)Every persons bidding will be held to his bid, whether it be highest or not.(4)No person will be allowed to bid at any auction on behalf of another person unless he holds a written authority properly stamped from such other person to do so, or such other person is present at the auction and ratifies the bid made on his behalf. The fact that a bid has been made on behalf of another person shall be noted in the sale list, and if it be finally accepted, the principal will be held responsible for the amount of bid.(5)[ (a) No person shall be allowed to bid at the auction sale of a district unless he produces a solvency certificate in Form G-39, granted by the Tahsildar of the Tahsil in which he resides.(b)Any intending bidder shall apply well in advance before excise sale to the Tahsildar of the Tahsil in which he resides for granting the solvency certificate and shall state in his application the accurate details of his property (movable or immovable) with sufficient particulars of the encumbrance on them, if any. He shall attach with his application, three copies of his latest photograph duly attested by an officer not below the rank of an Additional District Magistrate/ Additional Collector and the certificates mentioned in Form G-39.(c)The Tahsildar shall ascertain if the required certificate have been attached with the application and shall verify after careful enquiry whether the statement of the applicant is true. If found to be true, he may grant a certificate in duplicate and fill in the amount for which the applicant is solvent. It shall be counter-signed by the Additional District Magistrate/Additional Collector who shall satisfy himself that the particulars given in the certificate are correct. Solvency certificate shall contain the attested photograph of the applicant.(d)The intending bidder shall if assessed to income-tax produce along with the solvency certificate, also a certificate to the effect that he is an income-tax payer, from the Income Tax Department under the hand and seal of a competent officer who is empowered to issue such a. certificate.](6)A sum of equal to one-sixth of the annual fees in the case of country spirit shops and a sum equal to one-fourth of the annual licence fees in the case of foreign liquor shops shall be payable immediately on the conclusion of the sales for the day, and the balance by such instalments as are specified in the licence to be granted. If default be made in the payment of the advance instalment, the shop or farm will be re-sold, and if the price finally offered at the re-sale be less than that bid at the first sale, the difference will be recovered from the defaulter through a civil suit.Note. - In case of Tari shops sold under the auction-cum-trees tax system, a lum equal to 1 /12th of the total bid shall be payable immediately on the conclusion of the sale for the day. The other l/12th on account of advance shall be paid by he bidder immediately after the final settlement of the shop, but not later than September, 30.(7)In tracts in which the out-still system is in force, the liquor shall be coloured red with sandalwood (lal chandan) the colouring being effected in the process of distillation by placing a bag of sandalwood shaving in the receiver. No liquor not so coloured shall be manufactured or sold in tracts under this system.]
