(3)The surplus sale-proceeds (if any) shall be credited to the Municipal Fund, and may be paid on demand to any person who establishes his right to the satisfaction of the Chairman:Provided that if, at any time before the sale is concluded, the person, whose cart or carriage and animals, if any, have been seized, tenders to the Chairman or the person authorized by him to sell the property the amount of all the expenses incurred and the tax payable by him, the Chairman shall forthwith release the cart or the carriage and the animals, if any, seized under sub¬section (1).
