Section 372(4) in Rules under the United Provinces Excise Act, 1910
(4)No person will be allowed to bid at any auction on behalf of another person unless he holds a written authority properly stamped from such other person to do so, or such other person is present at the auction and ratifies the bid made on his behalf. The fact that a bid has been made on behalf of another person shall be noted in the sale list, and if it be finally accepted, the principal will be held responsible for the amount of bid.
