Section 46(12) in Assam General Sales Tax Act, 1993
(12)In case the goods are subject to speedy and natural decay, and in the case of other goods, where no claim is made within the prescribed period the said officer shall, subject to such condition as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government Treasury:Provided that before effecting the sale the said officer shall obtain the permission in writing of the next higher authority.
