(2)Power to sell perishable property at once:-If the property, or any part thereof, is subject to speedy and natural decay, or consists of live-stock, or if the property appears to be of less value than [fifty rupees] [These words were substituted for the words 'five rupees', by Gujarat 16 of 1978, section 14(2).], it may be forthwith sold by auction under the orders of the Commissioner, or the Magistrate concerned, as the case may be, and the net proceeds of such sale shall be dealt within the same manner as is hereinafter provided for the disposal of the said property.
