Section 561(4) in Rules under the United Provinces Excise Act, 1910
(4)On default of payment of the advance money either at the time of the sale or after the final settlement of the shop by the Collector the shop shall be resold by auction. Should the price offered at the resale be less than that offered at the first sale the difference will be recoverable as arrears of land revenue from the person who made the original bid.
