Section 368

(a) Where the costs and charges incurred in connection with the attachment and sale of movable property or the attachment and sale or sale without attachment of immovable property under the rules, exceeds the amount of the cost deposited by the decree-holder under Sub-rule (a) of Rule 333 such excess shall be deducted from the sale proceeds of the property sold or any money paid by the judgment-debtor, as the case may be, and the balance shall be made available to the decree-holder. (b) Every person making a payment to the Sale Officer or other officer empowered by the Recovery Officer in that behalf towards any money due for the recovery of which application has been made under these rules, shall be entitled to a receipt for the amount, signed by such officer. Such receipt shall state the name of person making the payment and the subject-matter in respect of which the payment is made.