Section 67B(g) in The Rajasthan Excise Rules, 1956
(g)The Deputy Excise Commissioner, shall be the authority competent to accept or reject any tender. He may accept any tender other than the highest without assigning any reasons therefor. Where the Guarantee amount offered by any tenderer is acceptable to the Deputy Commissioner but such an amount has been offered by more than one tenderer and one of them is existing licensee for the shop under the guarantee system, licence for the shop shall be granted to such existing licensee. If none of the tenderers offering the same amount is such a licensee, a decision shall be taken by the Deputy Excise Commissioner by drawal of lots, in the presence of the tenderers concerned.