(1) The Deputy Commissioner shall order the refund and payment to the purchaser, of:- ' (a) the amounts deposited by him under Section 69 and
(b) the sum equal to five percent of the purchase money deposited under clause (b) of Section 71, if the sale is not confirmed or is set aside.
(2) The Deputy Commissioner shall order the refund and payment of all the money deposited under clause (b) of Section 71 to the person who made the deposit, if- the sale is confirmed ;
Provided that the Deputy Commissioner may set of the whole or any part of any such money against any arrear of land revenue, or any other arrear recoverable as an arrear of land revenue, which may be outstanding against the person who made the deposit.
Certificate of purchase.
74. When a sale held under this chapter is confirmed the Deputy Commissioner shall put the person declared to be the purchaser in possession of the property and shall grant him a certificate in the prescribed form to the effect that he has purchased the property specified therein, and such certificate shall be deemed to be a valid transfer of such property.
Application of proceeds of sale
75. The proceeds of the sale of any property under this chapter shall be applied in defraying the expenses of the sale which shall be determined in the prescribed manner and the balance shall be applied to the payment of the arrears on account of which the sale was held and the surplus, if any, shall be paid to the person whose property has been sold.
Liability of certificate purchaser.
76. The person who has purchased any land and to whom a certificate of purchase has been granted shall not be liable for the land revenue in respect of the land for any period prior to the date of the sale.
Precautionary measure in certain cases
77. When the crop of any land or any portion of the same is sold, mortgaged or otherwise disposed of,the Deputy Commissioner may, it he thinks it necessary, prevent its being removed from the land until the demand for the current year in respect of the said land is paid, whether the date fixed for the payment of the same has arrived or not.
Recovery of other public demands.
78. The following money may be recovered under this Act in the same manner as an arrear of land revenue, namely :
(a) rent, fees and royalties due to the Government for use or occupation of land or water or any product of land ;
(b) all moneys falling due to the Government under any grant, lease or contract which provides that they shall be recoverable as arrears of land revenue ;
(c) all sums declared by this Act or any other law for the time being in force to be recoverable as an arrear of land revenue
CHAPTER-VIII APPEALS AND REVISIONS Revenue officers to be courts.