Auction sale or destruction of certain seized goods in relaxation of rules for auction.
130. Where the Deputy Commissioner, Assistant Commissioner or Sales Tax Officer, as the case may be, referred to in sub-rule (1) or rule 129, is of the opinion that the goods referred to in sub-section (6) of section 77 is required to be sold in open auction or destroyed, he shall, in relaxation of the procedures laid down in the said rule made in terms of sub-section (6) of section 77, intimate the dealer, casual dealer or person from whom such goods have been seized under section 76 and from whom an amount of penalty imposed under section 77 is due, the date for sale of such goods in open auction or the date of destruction of such goods.
Provided that before taking recourse to such sale, the Deputy Commissioner, Assistant Commissioner or Sales Tax Officer, as the case may be, shall record the reasons therefor.
Provided further that if there has been no claimant of the goods seized under section 76 at the time of seizure, the intimation may be sent to the dealer, casual dealer or person who subsequently claims the ownership or authority of possession of such goods or to the owner of goods, if his address is available. |