Section 561(1)(c) in Rules under the United Provinces Excise Act, 1910
(c)In case the entire amount of any of the instalments mentioned in sub-clause (b) is not deposited by the date fixed, the licence shall be cancelled and shop settled afresh by resale by the Collector by auction at the risk of the defaulter. If there is any loss on resale, it shall be recovered by adjustment of the advance deposit and balance, if any, shall be recovered as arrears of Land Revenue.