Section 163(6) in West Bengal Municipal Corporation Act, 2006
(6)The surplus of the sale proceeds, if any, shall, immediately after the sale of the property, be credited to the General Account of the Municipal Fund, and a notice of such credit shall be given, at the same time, to the person whose property has been sold or to his legal representative and, if the same is claimed by application, in writing, to the Commissioner within one year from the date of such notice, a refund thereof shall be made to such person or to his legal representative.