Contested claim.

In the case of a contested claim, the Collector shall refer the

matter to the court and shall be guided by the decision of the court:

Provided that nothing contained in this section shall prevent the Collector from disposing of any perishable articles which come into his possession by public auction in the manner prescribed, at any time before the decision of the court, and in that case the sale proceeds shall be handed over to the court after deducting therefrom the expenses of the sale.