Section 674(3) in The Orissa Municipal Corporation Act, 2003
(3)If the materials are not claimed by the owner thereof, they shall be sold by auction or otherwise disposed of as the Commissioner think fit, if perishable, forthwith and if other than perishable, as soon as conveniently may be after one month from the date of their removal whether the expenses of the removal have in the meantime been paid or not and the proceeds, if any, of the sale.or not and the proceeds, if any, of the sale or other disposal shall, after defraying therefrom the costs of the sale or other disposal, and if necessary of the removal, be paid to the credit of the Corporation fund, and shall be the property of the Corporation.