Section 521(3) in Uttar Pradesh Municipal Corporation Act, 1959
(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 Municipal 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 or 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 Corporation Fund, and shall be the property of the Corporation.
