Section 68(4) in Chhattisgarh Value Added Tax Rules, 2006
(4)(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 (5) of Section 57 and disowned by such dealer or person are seized under clause (a) of sub-section (6) of the said 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 news papers.(b)If no person claims the ownership of goods referred to in 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 miscellaneous receipt.
