Application of proceeds of sale

Application of proceeds of sale.—

1. (1) The proceeds of the sale of any property under this Chapter shall be applied to the payment of the arrears of land revenue and of the expenses incurred by the Collector on account of the attachment and sale.
2. (2) The surplus, if any, shall be paid to the person whose property has been sold: Provided that, if any person claims in writing, within thirty days of the sale, that the surplus or any part thereof belongs to him, the Collector may, if he is satisfied as to the validity of the claim, pay the same to such person, or if he is not so satisfied, he may withhold the payment of the surplus amount and refer the claimant to a court of competent jurisdiction for deciding his claim.