- On receipt of the report, the Superintendent of Excise or the Sub-divisional Officer, as the case may be, should take immediate steps by the issue of notice of demand charged with a process fee of Re. 1 or of a distress warrant, to realize the fee due, and, if necessary, to cancel the defaulter's licence and to resettle the shop. The subsequent realizations made or other action taken should be noted in the column of remarks of the report mentioned above. On the 7th of each month orders should be issued without fail to close all shops the fees of which have not up to the date been paid, and if any defaulting shop is for special reasons permitted to remain open after this date, the fact, with the reasons for the action taken, must be reported to the Excise Commissioner for orders. The order of closure may, with the concurrence of the Superintendent of Police, be issued through the Police. A date for the resale or resettlement of the shop be advertised at the time. Unless there be good reasons to the contrary, the defaulting licence holder should ordinarily be permitted to Government on or before the day fixed for the resale or resettlement of the licence. But if he fails so to deposit the arrears and process-fees which have accrued, the licence should at once be put to auction or resettled.
