Section 162(c) in West Bengal Municipal Corporation Act, 2006
(c)the person charged with the execution of a warrant shall, in the presence of two witnesses, forthwith make an inventory of the property which he seizes under such warrant, and shall, at the same time, give possession thereof at the rime of seizure to the person in a notice, in writing, for such period, and in such Form, as may be specified by the Corporation by regulations, that the said property will be sold as therein mentioned;
