Section 560(1) in Rules under the United Provinces Excise Act, 1910
(1)(a). Each shop shall be settled afresh every year by the Collector by inviting tenders in Form G-28-A. Each tender shall be accompanied by a treasury receipt of Rs. 2 otherwise it shall not be considered.(b)Tenders shall be submitted in sealed covers superscribed with the word 'Tender' for licence (C.L. 10-A) for Tari shop under the tree-tax system, and shall reach the Collector by the last date of receipt fixed and notified by him.(c)All the tenders received by the Collector shall be kept by him in his safe custody, and shall soon after the expiry of the last date of receipt be opened by him at one and the same time in the presence of such of the tenderers as may be'present on the date notified at least one week in advance but not later than August 31, every year. The date of opening the tenders shall also be intimated in advance to the Assistant Excise Commissioner of the charge.(d)A settlement report shall be submitted to the Excise Commissioner on or before September 15 every year in Form G-11-A for his sanction.
