Section 374(10) in Rules under the United Provinces Excise Act, 1910
(10)If any person whose bid has been accepted at auction fails to make the advance deposit or if he withdraws from the bid, the Collector may sell the contract immediately or on any subsequent date fixed by him.The defaulting purchaser shall be debarred from bidding for the same or any other licence, within a period of one year from the date of default and may, with the prior sanction of the Collector be prosecuted under Section 185 of the Indian Penal Code, but in every case the defaulter shall be called upon to show cause why he should not be prosecuted for the said offence, before he is actually prosecuted thereunder.
