Section 77(6) in West Bengal Value Added Tax Act, 2003
(6)Notwithstanding anything contained in sub-section (4) , the Commissioner may, subject to such rules as may be made under this Act, where the goods seized under section 76 are-(a)of perishable nature, or(b)required to be used by a specified date, sell such goods in open auction after the expiry of such period as he may consider fit and proper, if he is of the opinion that such goods may become unusable or unsaleable on detention, or destroy such goods if the said goods become unusable before the sale in open auction actually takes place.
