Section 134(5) in The Gujarat Municipalities Act, 1963
(5)Surplus, if any, how dealt with. - The surplus, if any, shall be forthwith credited to the municipal fund, notice of such credit being given at the same time to the person in whose possession the property was at the time of distraint or attachment; if such person shall claim the surplus by written application to the Chief Officer within three years from the date of the notice given under this sub-section, the Chief Officer shall refund the surplus to such person. Any sum not claimed within three years from the date of such notice shall be the property of the municipality.
