Section 128

Any matter or thing removed by the Commissioner in executing any work which he is entitled to execute under this Act shall, except as otherwise provided, be the property of the Government and may be sold by public auction or, if the Commissioner thinks the circumstances of the case require, may be sold otherwise or be disposed of without sale.

The moneys arising from the sale may be retained by the Commissioner and applied in or towards the expenses incurred and the surplus, if any, shall be paid on demand to the owner of such matter or thing.

If such surplus is not claimed within two years, it shall be paid into the Consolidated Fund.

If any matters or things belonging to several persons are removed by the Commissioner in executing any such work, he shall cause such matters or things, if sold, to be sold separately.[131