(4)The expenses incurred for removal under Section 159 and sub-section (2) of this section shall unless paid by the owner or the occupier be recovered by sale of the materials so removed. If the sale, proceeds do not cover the expenses, the portion not so covered shall be realized, in case of Section 159 from the person who erected the same and in case of sub-section (2) of this section from the owner or the occupier, as arrears of municipal tax. The surplus of sale proceeds, if any, shall be credited to the municipal fund.
