Where the Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner or Commercial Tax Officer, as the case may be, referred to in sub-rule (1) of rule 229, is of the opinion that the goods referred to in sub-section (6) of section 71 is required to be sold in open auction or destroyed, he shall in relaxation of the procedures laid down in the said rule made in terms of sub-section (6) of section 71, intimate the dealer or person from whom such goods have been seized under section 70 and from whom an amount of penalty imposed under section 71 is due, the date for sale of such goods in open auction or the date of destruction of such goods :

Provided that before taking recourse to such sale, the Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner or Commercial Tax Officer, as the case may be, shall record the reasons therefor :

Provided further that if there has been no claimant of the goods seized under section 70 at the time of seizure, the intimation may be sent to the dealer or person who subsequently claims the ownership or authority of possession of such goods or to the owner of goods, if his address is available.