Section 368(4) in Rules under the United Provinces Excise Act, 1910
(4)[1] The date or dates fixed for various districts shall be notified by the Excise Commissioner in permanent national State and regional Dailies. The Collector shall also give timely and effective publicity to the date or dates of sale as proclaimed by the Excise Commissioner. Unless prevented by unavoidable circumstances, the Collector shall proceed with the sale on the date or dates appointed leaving any unsold shops to be settled at a subsequent sale or as opportunity offers. Should a general postponement become necessary for any reason immediate intimation shall be given by the Collector to the Excise Commissioner about the postponed date with a brief statement of the reasons for the respondent.[2] No dates should be fixed for a postponed sale which will not permit of the reports of such sale to reach the Excise Commissioner by March 31, in the case of country spirit or bhang and by September 30 in the case of tari.[3] The provisions of sub-rule (2) shall not apply to the settlements of isolated shops for which no bids or inadequate bids have been made at the regular sales; these may be disposed of subsequently.
