Section 26(2) in The Orissa Luxury Tax Rules, 1995
(2)If the stockist fails to take delivery of the luxuries seized from him on or before the date specified in the notice issued under sub-rule (1) within such time allowed by the appropriate Luxury Tax Officer, such Officer shall issue a proclamation for open auction for sale of such luxuries for cash on delivery fixing a date, not earlier than thirty days from the date of issue of such proclamation, and he shall mention in the proclamation the time and place of such sale with a description of the luxuries to be sold and publish such proclamation in two local newspapers. One copy of the proclamation shall be hung up for Public view at the place where the sale is to take place and one copy shall be forwarded to the person from whom such luxuries are seized.
