Section 371 in Rules under the United Provinces Excise Act, 1910
371. Date fixed to be followed as far as possible.
- Collectors must give timely and effective publicity to the dates of sales and must make every effort to adhere to the published dates. Any change in the date fixed, unless notified well is advance and with full publicity, will result in failure to secure proper attendance. It is better to proceed with the sale on the dates appointed, leaving any unsold shops to be settled at a subsequent sale or as opportunity offers than to postpone the sales generally. Should a general postponement become necessary for any reason immediate intimation should be given to the Excise Commissioner with a brief statement of the reasons for the step and the revised dates fixed.No dates should be fixed for a postponed sale which will not permit of the reports of such sale reaching the Excise Commissioner by March 15 in the case of country spirit or bhang and by September 15 in the case of tari. This does not apply to the settlement of isolated shops for which no bids, or inadequate bids, have been made at the regular sales; these may be disposed of subsequently.
