Section 57(6)(f) in The Chhattisgarh Value Added Tax Act, 2005
(f)If the dealer fails to pay within the period specified in clause (e), the penalty imposed under clause (c), the Commissioner shall, subject to other provisions of this Section, dispose of the goods by way of sale in such manner as may be prescribed and apply the sale proceeds thereof towards the penalty imposed and the expenses incurred on account of and incidental to the custody, protection, preservation and sale of such goods and shall refund the balance, if any, to the dealer or person entitled.