Section 47(3) in Gujarat Value Added Tax Rules, 2006
(3)The proclamation for public auction referred to in sub-rule (2) shall be published in two local leading newspapers, and a copy of such proclamation shall be,-(a)displayed for public view at the place where the sale in auction is to take place; and(b)forwarded to the dealer or person from whom such goods have been seized under section 68 or 70A or owner of such goods if his address is available, or to the person who subsequently claims ownership of authority of possession, where his address is available in the seizure records.
