Section 55(5) in The Rajasthan Sales Tax Rules, 1995
(5)Where the goods seized are subject to speedy and natural decay, and in the case other goods where no compliance of the requirement of sub-rule (4) is made within three months from the date of service of the notice, the Incharge of the check-post or the empowered officer, with the written approval of the Deputy Commissioner (Administration) having jurisdiction, may sell such goods in open auction in accordance with the procedure laid down and the instruction issued by the Commissioner.
