Section 374(8) in Rules under the United Provinces Excise Act, 1910
(8)When advance deposits are provisionally received from two or more rival bidders, or when they are received in cases requiring further consideration or reference to higher authority, such advances should be held in revenue deposit and not finally credited to Government. When a final decision is arrived at, the amounts so held in deposit should be at once credited or refunded, as the case may be. The officer conducting the sale should intimate to the Treasury Officer the names of the depositors, and the amount of their advance payments which are to be held in deposit under this paragraph.
