Rule 54
To Auction Immediately
If the period of withholding happens to be longer because of filing a petition or appeal in any Court in respect of
the withholding of the property pursuant to Rule 52, and it seems that the withhold property would be defaced or destroyed or punished, the Tax Officer has to auction such goods or articles immediately and debit the proceeds of the auction sales and if it is hold subsequently by the Court decision that the tax payer is entitled to get refund of the amount withhold, only the amount obtained from the action sale shall be refunded to him. The tax payer shall not be entitled to claim for the goods or articles.
the withholding of the property pursuant to Rule 52, and it seems that the withhold property would be defaced or destroyed or punished, the Tax Officer has to auction such goods or articles immediately and debit the proceeds of the auction sales and if it is hold subsequently by the Court decision that the tax payer is entitled to get refund of the amount withhold, only the amount obtained from the action sale shall be refunded to him. The tax payer shall not be entitled to claim for the goods or articles.