Section 221A(5) in The Calcutta Municipal Corporation Act, 1980
(5)The surplus of the sale-proceeds, if any, shall, immediately after the sale of the property, be credited to the General Account of the Municipal Fund, and notice of such credit shall be given at the same time to the person whose property has been sold or his legal representative, and if the same is claimed by written application to the Municipal Commissioner within one year from the date of the notice, a refund thereof shall be made to such person or representative.
