Section 67(10) in Tamil Nadu Value Added Tax Act, 2006
(10)In case the goods are subject to speedy and natural decay, and in the case of other goods, where no claim is made within the prescribed period, the said officer shall, subject to such conditions as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government Treasury:Provided that if the said officer is an officer below the rank of a [Commercial Tax Officer] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008], the sale under this sub-section shall be effected by the [Commercial Tax Officer] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] having jurisdiction.
