Section 179(8) in The Chhattisgarh Municipal Corporation Act, 1956
(8)The surplus proceeds shall be forthwith credited to the Corporation and notice of such credit shall be given to the person in whose possession the property was at the time of distraint or attachment. If such person claims the surplus by written application to the Commissioner within three years from the date of the notice given under this sub-section, the Commissioner shall refund the surplus to him.
