Sale of seized property: notice, public auction, earnest deposit and prioritized application of proceeds under tax recovery rules. The Commissioner may sell goods or other property held as security or seized to recover tax and related amounts after serving a redemption notice on the recorded owner and, if not redeemed, issuing a written sale order and conducting a public auction with published notices. Bidders must deposit earnest money, sales are knocked down to the highest bidder subject to Commissioner confirmation, purchasers must pay in full before taking possession, and defaulting purchasers face re-auction and forfeiture. Proceeds are applied to sale expenses and taxes, then to outstanding liabilities, then returned to owners on proof, with remaining amounts deposited to the Consolidated Fund; perishable goods may be sold on expedited timelines.