Section 12A(5) in The Chennai Metropolitan Area Groundwater (Regulation) Act, 1987
(5)Where any confiscated property is sold under sub-section (4), and where the order of confiscation made under this section is set aside or annulled by an order under section 12-C or section 12-D, the proceeds of such sale, after deduction of the expenses of, or incidental to, such auction, shall be paid to the owner thereof or to the person from whom it was seized, as may be specified in such order.