Custody, return and disposal of goods, goods vehicle and security Rule 41

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..... or a person present on his behalf, as the case may be, a receipt for the same and obtain acknowledgement of the receipt so given to him: Provided that if the person from whose custody the goods or goods vehicle are seized refuses to give an acknowledgement, the Commissioner may leave the receipt in his presence and record this fact. (2) The Commissioner - (a) shall keep any goods or goo .....

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..... may be, of his intention to sell the goods, direct the auction of such goods or goods vehicle to meet any arrears of tax, interest or penalty owed under this Act. (4) An auction of goods or a goods vehicle shall be carried out in the manner prescribed for the sale of property held by the Commissioner. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, T .....

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