Section 15(17) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(17)Where an order of detention of seizure of goods is made under this Section and no claim is lodged by any person with respect to such goods within a period of three months from the date of such order, the Commissioner may, by order in writing, direct the auction of such goods:Provided that if the goods, in respect of which an order of detention or seizure is made, are of a perishable nature or subject to speedy and natural decay or when the expenses of keeping them in custody are likely to exceed their value, the same may-be ordered to be auctioned by the Commissioner as soon as it is practicable, after an order of detention or seizure of such goods is made and the amount so realised by the auction of goods shall be remitted in the Government Treasury immediately.
