Section 15(20) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(20)Any person entitled to the sale proceeds of goods auctioned under the provisions of this Section shall, on application made to the Commissioner and upon sufficient proof, be paid the sale proceeds of the goods auctioned, after deducting the expenses of the sale, other incidental charges, the amount of tax and the penalty leviable under this Act.
