Section 372(5)(b) in Rules under the United Provinces Excise Act, 1910
(b)Any intending bidder shall apply well in advance before excise sale to the Tahsildar of the Tahsil in which he resides for granting the solvency certificate and shall state in his application the accurate details of his property (movable or immovable) with sufficient particulars of the encumbrance on them, if any. He shall attach with his application, three copies of his latest photograph duly attested by an officer not below the rank of an Additional District Magistrate/ Additional Collector and the certificates mentioned in Form G-39.