(3)If such owner or person does not comply with the requisition in the notice served upon him or published under sub-section (1), the Board may, at any time after the expiration of two months from the date on which such goods were placed in its custody, sell the goods by public auction [or in such cases as the Board considers it necessary so to do, for reasons to be recorded in writing sell by tender, private agreement or in any other manner] [Inserted by Act 29 of 1974, Section 23 (w.e.f. 1.2.1975). ]after giving notice of the sale in the manner specified in sub-sections (2) and (3) of section 61.
