Section 372(6) in Rules under the United Provinces Excise Act, 1910
(6)A sum of equal to one-sixth of the annual fees in the case of country spirit shops and a sum equal to one-fourth of the annual licence fees in the case of foreign liquor shops shall be payable immediately on the conclusion of the sales for the day, and the balance by such instalments as are specified in the licence to be granted. If default be made in the payment of the advance instalment, the shop or farm will be re-sold, and if the price finally offered at the re-sale be less than that bid at the first sale, the difference will be recovered from the defaulter through a civil suit.Note. - In case of Tari shops sold under the auction-cum-trees tax system, a lum equal to 1 /12th of the total bid shall be payable immediately on the conclusion of the sale for the day. The other l/12th on account of advance shall be paid by he bidder immediately after the final settlement of the shop, but not later than September, 30.
