Section 37(iii) in The Chennai Metropolitan Water Supply and Sewerage Service Charges (Levy and Collection) Regulations, 1998
(iii)The authorised authority shall consider any objection to the distraint of any property which are made within the same period of the time prescribed and may postpone the sale pending investigation thereof, if the authorised authority decide that the property attached was not liable to distraint, he shall return it or if it has already been sold the proceeds of the sale to the person appearing to the entitled thereto and may again proceed under Regulations 33 and 34 and all fees
