521. (1) The expenses incurred by the [Municipal Commissioner] in effecting any removal under section 296 or subsection (3) of section 302, or in the event of a written notice issued under sub-section (2) of section 292 or sub-section (3) of section 293 or section 303 or sub-section (3) of section 305 or sub-section (1) of section 306, or section 331 not being complied with, under section 558, and all other expenses and charges specified in sub-section (2), if any, shall, subject to the provisions of sub-section (2), be recoverable by the 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.
(2) If the expenses of removal are in any case paid before the materials are sold, the [Municipal Commissioner] shall restore the materials to the owner thereof, on his claiming the same at any time before they are sold or otherwise disposed of, and on his paying all other expenses, if any, incurred by the [Municipal Commissioner] in respect thereof or in respect of the intended sale or disposal thereof and all such charges, if any, as the [Municipal Commissioner] may fix for the storage of the materials.
(3) If the materials are not restored to the owner thereof under sub-section (2), they shall be sold by auction or otherwise disposed of as the [Municipal Commissioner] thinks fit :
Provided that, if the materials are perishable, they may be sold or disposed of forthwith, and, if other than perishable, they shall be sold or disposed of as soon as conveniently may be after one month from the date of their removal whether the expenses of the removal and the charges, if any, for storage have in the meantime been paid 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 and the charges for storage be paid to the credit of the [Corporation] Fund, and shall be the property of the [Corporation].