Section 438(3) in The Gujarat Provincial Municipal Corporations Act, 1949
(3)If the materials are not restored to the owner thereof under sub-section (2) they shall be sold by auction or otherwise disposed of as the Commissioner thinks fit:Provided that, if the materials are perishable, they may be sold or disposed of forthwith, and, if other than perishable, they shall be sold or disposed of as soon as conveniently may be after one month from the date of their removal whether the expenses of the removal and the charges, if any, for storage have in the meantime been paid or not and the proceeds, if any, of the sale of other disposal, shall, after defraying therefrom the costs of the sale or other disposal and, if necessary, of the removal and the charges for storage, be paid to the credit of the Municipal Fund, and shall be the property of the Corporation.
