54.     Acquisition of goods.

          1)      The powers specified under Section 44  shall be exercised with prior approval of next higher authority, by any officer not below the rank of the Commercial Tax Officer having jurisdiction over the area where the goods are available at the time of initiating proceedings for acquisition of goods.

          2)      The goods acquired under Section 44 shall be sold in public auction following the procedure laid down in sub-rules (8) to (17) of Rule 53.

          3)      Every officer who has acquired the goods under Section 44 shall pass orders within fifteen days from the date of such acquisition, sanctioning payment of compensation to the owner of the goods as specified in sub-section (6) of Section 44.