Section 372(5) in Rules under the United Provinces Excise Act, 1910
(5)[ (a) No person shall be allowed to bid at the auction sale of a district unless he produces a solvency certificate in Form G-39, granted by the Tahsildar of the Tahsil in which he resides.(b)Any intending bidder shall apply well in advance before excise sale to the Tahsildar of the Tahsil in which he resides for granting the solvency certificate and shall state in his application the accurate details of his property (movable or immovable) with sufficient particulars of the encumbrance on them, if any. He shall attach with his application, three copies of his latest photograph duly attested by an officer not below the rank of an Additional District Magistrate/ Additional Collector and the certificates mentioned in Form G-39.(c)The Tahsildar shall ascertain if the required certificate have been attached with the application and shall verify after careful enquiry whether the statement of the applicant is true. If found to be true, he may grant a certificate in duplicate and fill in the amount for which the applicant is solvent. It shall be counter-signed by the Additional District Magistrate/Additional Collector who shall satisfy himself that the particulars given in the certificate are correct. Solvency certificate shall contain the attested photograph of the applicant.(d)The intending bidder shall if assessed to income-tax produce along with the solvency certificate, also a certificate to the effect that he is an income-tax payer, from the Income Tax Department under the hand and seal of a competent officer who is empowered to issue such a. certificate.]
