(1) Goods shall not be sold or transferred without the written order of the authorized officer.
(2) It shall be the duty of the authorized officer to auction the goods mentioned in the report according to rule 214, which are found to be unworkable, to repair the goods that need to be repaired, and to collect the income as soon as the income is not affected.
(3) If the report according to Rule 214 is given by someone other than the authorized officer, in relation to the goods to be sold by auction, the auction shall be conducted only if the authorized officer determines that such goods are in a condition to be auctioned or not.
(4) According to sub-rule (1), when handing over goods, the handover form must be filled. The local body to which the goods will be handed over should provide information about the income in the account of the goods that have been transferred. After receiving the information about the income from the local body to be understood, the former office will have to deduct the cost of such goods.