Section 26(3) in The Orissa Luxury Tax Rules, 1995
(3)The luxuries shall ordinarily be sold to the highest bidder, but if the Luxury Tax Officer thinks that the highest offer is inadequate, he may make a verbal declaration at the time of bidding to that effect and may adjourn the sale to same other date to be mentioned later on in another proclamation for auction sale. Such subsequent proclamation shall also be published in two local newspapers and copies thereof hung up at the place of auction and forwarded to the stockist.
