Section 72(8) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(8)On failure of any successful bidder to comply with the provisions of any of the preceding sub-rules of this rule or to pay the first installment under sub-rule (3) of rule 71, the deposit of Rs. 100/- made by him under sub-rule (4) of this rule shall be forfeited. Failure to pay the second installment within the period prescribed by the Commissioner under sub-rule (3) of rule 71 the first installment paid shall be forfeited. Any loss in excise duty caused to the Government by reason of fresh auction as a result of non-payment of any of the installments, shall be recoverable from the bidder as an arrear of Land Revenue.Explanation. - For the purpose of this sub-rule, loss means the amount obtained from the difference between the excise duty on the minimum quantity of liquor to be produced from each zone as fixed under sub-rule (3) and the price for which zone has been actually disposed off by auction, tender or otherwise after deducting any amount forfeited under this sub-rule.
