(1) Without the written order of the head of the office or the officer appointed by him, the sale or transfer of goods by auction shall not be made.
(2) It shall be the duty of the head of the office or the officer designated by him to auction the goods mentioned in the report according to rule 53, which are found to be unworkable, to repair the goods that need to be repaired, and to immediately tie up the income as much as the income is not tied up.
(3) If the report according to rule 53 is given by someone other than the head of the office, in relation to the goods to be sold by auction, whether such goods are in a condition to be auctioned or not, the head of the office shall conduct the auction only if he determines that the sale should be auctioned.
(4) According to sub-rule (1), when handing over goods, the handover form must be filled. The office from which the goods are to be cleared should tie the income to the goods account that has been transferred and give the information to the previous office. After receiving the information from the receiving office that the income has been tied up, the former office will have to deduct the cost of such goods.