190. Deputy Commissioner or S. D. O. to preside at sales Sub- divisional shops to be sold at sub-divisional headquarters. Superintendent of Excise to act as adviser.
- The Deputy Commissioner is required to preside at the sales held at district headquarters and the Sub-Divisional Officer at those held at the headquarters of a sub-division. If the Deputy Commissioner or the Sub-Divisional Officer cannot for any unavoidable reason personally preside at the sales, these may be held by such officer, as may be authorised by him. Sales of sub-divisional shops will ordinarily be held at the headquarters of the subdivision but in exceptional circumstances the sales of all or any of the shops in a sub-division may, with the sanction of the Excise Commissioner, be held at headquarters of the district. In such cases, the Deputy Commissioner may require the Sub- divisional Officer concerned to be present to assist him at the sales. The Superintendent of Excise should invariably attend all settlements and shall act as an expert adviser to the Deputy Commissioner or Sub-divisional Officer in making the settlement.Settlement of a shop in a lot with another shop requires Excise Commissioner's sanction. - No shop shall be put to auction or settled in a lot with another shop unless the previous sanction of the Excise Commissioner has been obtained.
