Section 674(1) in The Orissa Municipal Corporation Act, 2003
(1)The expenses incurred by the Commissioner, in effecting any removal under Section 407 or Sub-section (3) of Section 415 or in the event of a written notice issued under Section 408 or Section 459 or 537 not being complied with under Section 673, shall be recoverable by sale of the materials removed, and if the proceeds of such sale do not suffice, the balance shall be paid by the owner of the said materials.