Section 21(2) in The U.P. Excise Licences (Tender-Cum-Auction) Rules, 1991
(2)When advance security 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 the Government. When a final decision is arrived at, the amount so held in deposit should be at once credited or refunded, as the case may be. The officer conducting the auction should intimate to the Treasury Officer the name of the depositors and the amounts of their advance security payments which are to be held in deposit under this sub-rule.
