Section 166(1) in The Maharashtra Village Panchayats Act, 1959
(1)If within ten days any cattle has been impounded, no person appearing to be the owner of such cattle offer to pay the pound-fee and expenses chargeable under section 167 such cattle shall be forthwith sold by auction in the prescribed manner and the surplus remaining after deducting the fee and expenses aforesaid from the proceeds of the sale, shall be paid to any person who, within fifteen days after the sale, proves to the satisfaction of such officer as the Panchayat authorises in this behalf, that he was the owner of such cattle and shall in any other case, form part of the village fund:[Provided that, when a complaint is made under section 168, no auction shall be held until the complaint is examined and disposed of as provided by that section] [This proviso was added by Maharashtra 36 of 1975, Section 70.],