Sale by public auction ordered to realise tax revenue for perishable sealed goods after no claimant established ownership. Order directing public auction of perishable goods (supari) stored in sealed godowns after public notice failed to identify a bonafide owner, to realise tax and penalty dues under the Delhi Value Added Tax Act, 2004, exercised by the Additional Commissioner under delegated DVAT powers and Rule 41(3)(a) of the DVAT Rules, 2005.