Apportionment of amount

(1) Where several persons claim to be interested in the amount determined, the Collector shall determine the persons who in his opinion, are entitled to receive the amount and the amount payable to each of them. (2) When the amount has been determined under section 19, if any dispute arises as to the apportion ent of the same or any part thereof, or as to the persons to whom the same or any part thereof is payable, the Collector may refer such dispute for the decision of the Court.