proceeds of sale any reasonable expenses or disbursements
incurred in respect of the seizure, detention and sale.
(3) The proceeds of sale less any expenses or
disbursements deducted under subsection (2)
-
(a)
may, if the owner of the goods sold is known or
becomes known before the expiration of 6 months
from the date of sale, be paid to the owner or
his authorized agent;
(b)
shall, in any case where paragraph (a) does not
apply, be paid into the general revenue after the
expiration of 6 months from the date of sale.
(4)
Notwithstanding subsection (1), if goods to which
this section applies are of no appreciable value or of
value so small in the opinion of the Commissioner or an
authorized officer as to render impractical the sale
thereof, the Commissioner or authorized officer may cause
the goods to be destroyed or otherwise disposed of in such
manner as he sees fit.
(5) The powers conferred on the Commissioner or an
authorized officer under this section may be exercised
whether or not any person has been charged or convicted of
any offence under this Ordinance.