Section 38
Auction To Be Made
(1) The goods seized in course of taking action against an offence under this Act may be auctioned by fulfilling the procedures as prescribed  by the prevailing laws, if there is possibility of damage by rust or loss of any kind  or breakage or rotting or loss of price due to ageing or lack of maintenance and protection due to lack of appropriate placement.
(2) The proceeds obtained from auction sale pursuant to Sub-Section (1) shall be balanced in the deposit account and if it is decided to provide such goods
to the owner later, the amount received from such auction sale shall be handed area to the person concerned.