Section 560(1)(c) in Rules under the United Provinces Excise Act, 1910
(c)All the tenders received by the Collector shall be kept by him in his safe custody, and shall soon after the expiry of the last date of receipt be opened by him at one and the same time in the presence of such of the tenderers as may be'present on the date notified at least one week in advance but not later than August 31, every year. The date of opening the tenders shall also be intimated in advance to the Assistant Excise Commissioner of the charge.