Section 172(3) in The U.P. Municipalities Act, 1916
(3)The surplus, if any, shall be forthwith credited to the municipal fund, notice of such credit being given at the same time to the person from whose possession the property was taken, but, if the same be claimed by written application to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] within one year from the date of the notice, a refund thereof shall be made to such person. Any sum not claimed-within one year from the date of such notice shall be the property of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.].
