Power to order sale or destruction

Confiscated items may be sold or destroyed. If the thing in question is liable to speedy and natural decay or if the Commissioner, Deputy Commissioner, Court or other officer authorised by the State Government in this behalf is of opinion that the sale would be for the benefits of the owner, the Commissioner, the Deputy Commissioner, Court or the officer may at any time direct it to be sold and the provisions of section 95 or section 96 shall be applied so far as may be to the net proceeds of the sale: Provided that in the case of any thing liable to speedy and natural decay, the officer concerned may order it to be destroyed, if in his opinion such order is expedient in the circumstances of the case.