Section 70A(7) in The Gujarat Value Added Tax Act, 2003
(7)Where,-(a)no claim is made by any person in respect of the goods detained or seized under sub-section (2), within a period of one month from the date of such detention of seizure,(b)the person fails to pay penalty imposed on him under sub-section (5) or to pay a sum as directed under sub-section (6), within the prescribed period, the Commissioner may, by an order in writing, direct that the goods may be sold by auction:Provided that if the goods detained or seized are of the perishable nature or subject to speedy or natural decay or if the expenses of keeping them in custody are likely to exceed their value, the-same may be ordered to be sold by auction as soon as it is practicable after such detention or seizure and an amount realized by sale by auction of the goods shall be remitted in the Government treasury.
