Section 368(1) in Rules under the United Provinces Excise Act, 1910
(1)No person shall be allowed to bid at any auction sale unless-(a)he produces a solvency certificate in Form G-39 granted by the Tahsildar of the Tahsil in which he resides. It should be duly counter-signed by the Collector or the Additional Collector authorised by the Collector in this behalf; and(b)his name is included in the consolidated list of solvency certificate holders circulated by the Excise Commissioner,Uttar Pradesh :Provided that the Officer conducting the sales may in exigent circumstances and for reasons to be recorded in writing permit or allow a person who does not produce a solvency certificate or whose name does not appear in the consolidated list of solvency certificate holders to bid at the auction if such person pays such amount in cash or furnishes Bank Drafts of such amount from a Scheduled Bank which is at least half of his bid.Note. - In case of any doubt about the genuineness of the solvency certificate the decision of the Officer conducting the sales shall be final.
