Section 168(8) in The Chhattisgarh Municipalities Act, 1961
(8)The surplus proceeds shall be forthwith credited to the Municipal fund and notice of such credit shall be given at the same time to the person in whose possession the property was at the time of the distrain or attachment. If such person claims the surplus by written application to the Chief Municipal Officer within three years from the date of the notice given under this sub-section, the Chief Municipal Officer shall refund the surplus to him.
