Section 89: Proceeds of sale.

(1) When a sale of immovable property under this Chapter has been confirmed, the proceeds of the sale shall be applied in the first place to the payment of any arrear including costs incurred for recovery thereof, due to the Government from the defaulter at the date of confirmation of the sale [x x x] and the surplus, if any, shall be paid to the person whose property has been sold, or, if the property sold was owned by more than one person then to the owners, either collectively, or according to the amount of their recorded interests, as the Collector thinks fit.

(2) The surplus shall not, except under an order of a Court, be paid to any creditor of a person whose property has been sold.

(3) If the proceeds of the sale fall short of such arrears as are referred to in sub-section (1), the balances remaining due from the defaulter may be recovered from him by further proceedings under this Chapter, or by any other means authorised by law.