Section 67KK(8) in The Rajasthan Excise Rules, 1956
(8)All tenders received shall be recorded in a register in the form laid down by the Excise Commissioner. The Excise Commissioner shall be the authority competent to accept or reject any tender. Where the amount offered by any tenderer is acceptable to the Excise Commissioner but such an amount has been offered by more than one tenderer, decision shall be taken by the Excise Commissioner by drawal of lots in the presence of tenderers concerned, if any.
