Section 560(3) in Rules under the United Provinces Excise Act, 1910
(3)The tenderer with whom a shop is settled shall be required to deposit one-sixth of the total tendered amount as advanced before August 31. This amount shall be adjusted towards tree-tax and surcharge on trees marked after April 30 one third of the tendered amount shall be payable till January 31 and the remaining half till April 30. In case the advance deposit of one-sixth of the total tendered amount is not deposited by the date fixed the licence shall not be granted by the Collector and the shop shall be settled with another tenderer considered suitable by the collector. The deficit, if any, shall be recoverable from the defaulting tenderer as arrears of land revenue.In case of default in depositing the two remaining instalments by the date fixed, the licence shall be cancelled and the shop settled afresh at the risk of the defaulter with the least possible delay any loss arising from the re-settlement shall be recovered by adjustment in the advance deposit. Balance, if any, shall be recovered as arrear of land revenue. If a licensee is not able to get the total number of trees covered by an instalment marked within the period fixed for its payment he shall be allowed to utilize the balance of instalment in marking trees after April 30.Note. - Particulars of advance deposits made by the licensee shall be communicated by the Collector to the Excise Inspector concerned.
