Section 67B(h) in The Rajasthan Excise Rules, 1956
(h)Notwithstanding anything contained in rule 62, the decision of the Deputy Excise Commissioner accepting any tender shall be final provided that if the tender accepted by the Deputy Excise Commissioner is not the highest tender for a shop or a group of shops, as the case may be, the Deputy Excise Commissioner's decision shall be subject to confirmation by the Excise Commissioner. The Excise Commissioner may either confirm the decision of the Deputy Excise Commissioner or require that the highest tender shall be accepted or that the shop or the group of shops, as the case may be, shall be put to open auction.
