Procedure for disposal of property taken charge of under Section 61 :

(1) Where any property has been taken charge of under sub-section (1) of Section 61, the Commissioner shall issue a proclamation specifying the articles of which such property consists and requiring that any person who may have a claim thereto shall appear before him or some other officer whom he authorises in his behalf and establish his claim within six months from the date of such proclamation. (2) If the property or any part thereof is subject to speedy and natural decay or consists of livestock or if the property appears to be of the value of less than one hundred rupees, it may forthwith be sold by auction under the orders of the Commissioner and the net proceeds of such sale shall be dealt with in the same manner as is hereinafter provided for the disposal of the said property. (3) Where any person, who has a claim to the property, is required by the proclamation under sub-section (1) to appear before the other officer authorised by the Commissioner in that behalf and establish his claim, such officer shall forward the record of the proceedings before him with his finding thereon to the Commissioner.