Section 64(3)(c) in Arunachal Pradesh Goods Tax Act, 2005
(c)the Commissioner holds any goods as security for the performance of an obligation under this Act, the Commissioner may not sooner than one month after service of notice on(i)the person from whom the goods were seized;(ii)the person from whom the goods vehicle was seized;(iii)the person for whom the security was given; and(iv)any person against whom the security is to be enforced; as the case may be, of his intention to sell the goods, direct the auction of such goods to meet any arrears of tax, interest or penalty owed under this Act. (a) An auction of goods or a goods vehicle shall be carried out in the manner prescribed for the disposal of goods.