Seeks to specify goods which may be disposed off by the proper officer after its seizure - 27/2018 State Tax - Sikkim SGST

Seizure disposal of specified goods: proper officer may dispose perishable or hazardous items and lapsed provisional releases.

Authorises the proper officer to dispose of goods seized under section 67 when perishable, hazardous, rapidly depreciating, or constrained by storage, and lists specific classes of goods subject to such disposal. It further provides that goods provisionally released under bond but not collected within one month of bond execution may also be disposed.