Recovery by sale of goods: auction process with notice, deposit, payment deadline and re auction on failure. Rule 144 requires the proper officer to inventory and value goods, and to auction only the quantity necessary to recover amounts due and recovery expenses, with notice in the prescribed form. Immediate sale is allowed for perishable or hazardous goods or where custody costs exceed value. The officer may demand a pre bid deposit, issue a notice to the successful bidder to pay within a specified period, transfer possession and issue a certificate on full payment, cancel the auction if the defaulter pays beforehand, and re auction where bidding is absent or non competitive.