Section 21(1) in The U.P. Excise Licences (Tender-Cum-Auction) Rules, 1991
(1)The Treasurer of the district or one of his recognised assistants, shall be required to attend the auction to receive the advance fees paid by bidders provisionally accepted. All sums received by the Treasurer or. his assistant up to 200 p.m. must be credited in that days account and the amount paid subsequently on the dame day shall be kept in sealed bags in the treasury and brought to account the next day. At the close of each day's auction the District Excise Officer shall satisfy himself in personal communication with the Treasury Officer, that the remittances to and the receipts in the treasury on account of that day agree. A person whose bid has been provisionally accepted by the Licensing Authority shall be granted a receipt in Form G-19-A.
