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[Cites 0, Cited by 1] [Section 44(5)] [Section 44] [Entire Act]

State of Assam - Subsection

Section 44(5)(e) in Assam General Sales Tax Act, 1993

(e)In case the penalty imposed under clause (b) is not paid or the goods remain unclaimed for a period of fifteen days from the date of seizure, the goods so, seized shall be sold by auction in the prescribed manner and the sale proceeds shall be appropriated towards the amount of penalty imposed under clause (b); the balance of the sale-proceeds if any, shall be deposited in the Government Treasury and shall be refunded to the lawful claimant in the prescribed manner.