Section 374(6) in Rules under the United Provinces Excise Act, 1910
(6)(i)The officer conducting the sales shall record the name of each person making a bid and the amount of bid.(ii)Signature of the highest bidder and the next two lower bidders shall also be taken on the bid sheet, whether such persons have been accepted as auction-purchasers or not.At the time of the sale the person accepted as the auction-purchaser shall be required to sign his name or affix his mark against the relevant entry of the licence in Record G-14, it being explained at the time that the deposit paid in advance will be returned in the event of the licence being subsequently refused. The final bid accepted shall invariably be recorded with his own hand by the officer conducting the sales.
