Section 374(2) in Rules under the United Provinces Excise Act, 1910
(2)The sales shall be held by the Collector or by the District Excise Officer under his superintendence. The sales should be attached by the Excise Inspector sor Preventive duty, and if the Collector consider it necessary by Tahsildars in the district with the object of assisting the officer conducting the sales in securing adequate bids, in defeating combinations, and in eliminating bidders of unsatisfactory character or doubtful solvency.
