If the thing in question is liable to speedy and natural decay, or if the 1[Commissioner], Collector, 2[Court] or the officer authorized by the 3[State] Government in this behalf is of opinion that the sale would be for the benefit of the owner, the 4[Commissioner], Collector, 5[Court] or the officer may at any time direct it to be sold and the provisions of section 99 or 100 shall apply so far as may be to the net proceeds of the sale:
6[Provided that, where anything is liable to speedy and natural decay, or is of trifling value, the Court, or the officer concerned may order such thing to be destroyed, if in its or his opinion such order is expedient in the circumstances of the case.]
6[Provided that, where anything is liable to speedy and natural decay, or is of trifling value, the Court, or the officer concerned may order such thing to be destroyed, if in its or his opinion such order is expedient in the circumstances of the case.]
Source footnotes
1 This word was substituted for the word “Director” by Mah. 52 of 1973, s. 3, Sch.2 This word was substituted for the word “Magistrate” by Bom. 21 of 1954, s. 3, Second Schdule.
3 This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
4 This proviso was substituted for the original by Bom. 22 of 1960, s. 64.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Commissioner of Prohibition and Excise.Section 4 · Collectors.Section 5 · Subordinate officers.Section 6 · Investing officers of Police and other departments with powers and duties under this Act.Section 6A · Board of Experts.Section 7 · Other Boards and committees.India Code, Government of India. Text fetched 22 Oct 2026. Source metadata reports last modification: 2021-02-23. Check the linked official text and subsequent notifications when applying a provision.