Section 194B(2) in The Howrah Municipal Corporation Act, 1980
(2)The proceeds of sale of any horse, cattle or four-footed animal or bird by auction under sub-section (1) shall be applied in meeting the expenses incurred on account of seizure, impounding or removal, and maintenance of such horse, cattle or four-footed animal or bird and of holding such sale; and the surplus, if any, shall be held in deposit by the Commissioner and shall, if not claimed by the owner of such horse, cattle or four-footed animal or bird within a period of ninety days from the date of sale, be credited to the Municipal Fund.]
