73. Procedure for release or disposal by way of sale of goods seized under sub-section (6) of Section 45.
(1)Where any goods are released under clause (d) of sub-section (6) of Section 45, the officer releasing the goods shall obtain a receipt therefor from the dealer or person from whom the goods were seized.(2)The goods required to be disposed of by sale under clause (g) of sub-section (6) of Section 45 shall be disposed of in the manner laid down, for sale by or under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).(3)(a)Where any goods stored or kept by a dealer or person in any of the premises referred to in clause (a) of sub-section (6) of Section 45 and disowned by such dealer or person are seized under the said sub-section, the particulars of such goods and the information about the seizure thereof shall be published in the form of a notice in the local newspapers.(b)If no person claims the ownership of goods referred to in sub-clause (a) within fifteen days of the date of publication of the notice, such goods shall be put up for sale in auction by issue of a public notice. On the sale of such goods, the sale proceeds shall be deposited in the Government treasury as 'revenue deposit'.(4)A dealer or person claiming ownership of the goods seized under clause (a) of sub-section (6) of Section 45 or the person from whom the goods are seized shall file his objection, if any, under clause (i) of the said sub-section within fifteen days of the seizure of goods or of the publication of notice referred to in clause (a) of sub-rule (3), whichever is later.
