The District Collector is required to preside at the sales held at district headquarters, and the Sub-divisional Officers at those held at the headquarter of a sub-division. In the absence of the District Collector or the Sub-divisional Officer, as the case may be, such other person as may be authorized by the District Collector or the Sub-divisional Officers, as the case may be, shall preside at the sales. Sales of Sub-divisional shops will ordinarily be held at the headquarters of the sub-division, but in exceptional circumstances the sales of all or any of the shops in a sub-division, may, with the previous sanction of the Excise Commissioner, be held at the headquarter of the District. In such cases, the District Collector who shall preside at sales may require the Sub-divisional Officer concerned to be present to assist him at the sales. The Superintendent of Excise, or in his absence, an excise officer not below the rank of a Deputy Superintendent of Excise should invariably attend all settlements and shall act as an expert advisor to the District Collector or Sub-divisional Officer, as the case may be, in making the settlements.
