Section 101. Power of Colletor, etc., to order sale or destruction of articles liable to confiscation.

If the thing in question is liable to speedy and natural decay, or if the 1[Commissioner], Collector, 2[Court] or the officer authorized by the 3[State] Government in this behalf is of opinion that the sale would be for the benefit of the owner, the 4[Commissioner], Collector, 5[Court] or the officer may at any time direct it to be sold and the provisions of section 99 or 100 shall apply so far as may be to the net proceeds of the sale: 6[Provided that, where anything is liable to speedy and natural decay, or is of trifling value, the Court, or the officer concerned may order such thing to be destroyed, if in its or his opinion such order is expedient in the circumstances of the case.]