73. Procedure for seizure sale and release of goods or goods with vehicle -

(1) Where any goods or the vehicle along with the goods are seized by the check post officer under sub-section (7) of section 58, he shall prepare a list in duplicate of all such goods/vehicle bearing his own signature, and signature of the transporter and shall take all the measures necessary for their safe custody. One copy of the list shall be given to the transporter.

(2) The notice under sub-section (11) of section 58 shall, as far as may be, be in form 62.

(3) Where any goods/goods along with the vehicle/vehicle are released by the check post officer under sub-sections (10), (12) and (13) of section 58 he shall, on payment by the transporter of the goods expenses, if any, incurred by the check post officer for the safe custody of the goods and the incidental charges (which shall be specified in the order) order release of the goods and obtain a receipt therefor from the transporter.

(4) If the amount of penalty imposed under sub-section (13) of section 58 is not paid within thirty days of the service of the order, the check post officer shall serve on the transporter a notice in form 63 to show cause why the goods or the vehicle along with the goods should not be disposed of by way of sale.

(5) On being satisfied that the amount of penalty imposed under sub-section (13) of section 58 has not been paid by the transporter, the check post officer shall proceed to dispose of the goods or the vehicle along with the goods by way of sale.

(6) The order of disposal of the goods or the vehicle along with the goods by way of sale shall be in form 64 and a copy of the order shall be served on the transporter.

(7) The goods/vehicle required to be disposed of by way of sale under sub-section(15) of section 58 shall be disposed of by way of sale in the manner laid down by or under the Chhattisgarh Land Revenue Code,1959 (No.20 of 1959).