Section 61 in The M.P. Municipal Accounts Rules, 1971
61.
Proceeds of auction sale, unclaimed animals, manure at cattle pounds of gadiadda, produce of land and garden, condemned articles from stock or other unservicable movable property shall be sold by public auction by an authorised person after the fact has been proclaimed by beat of drum or by distribution of hand-bills. The officer conducting the sale shall enter the amount of the bid in the sale papers, obtain the signature of the highest bidder and put his own signature thereon. When the money is deposited a regular receipt in Form No. 1 shall be given to the payer.
