(1) After the compensation assessment roll has been finally published, the compensation officer shall deduct from the amount shown in such roll as payable to an intermediary or any other person having interest in the estate, the following amounts namely:--
(a) ad interim payments made under section 154;
(b) the amount, if any, the deduction of which has been ordered under section 135;
(c) the amounts payable to creditors as determined by the claims officer.
(2) The balance remaining after the deductions referred to in sub-section (1) are made shall be given in cash, in one lump sum or in annual instalments not exceeding twenty, or in bonds, or partly in cash and partly in bonds, in accordance with such rules as may be prescribed.
(3) The bonds referred to in sub-section (2) may be either negotiable or non-negotiable, and transferable in such circumstances and in such manner as may be prescribed and shall carry interest at the rate of two and a half per cent. per annum on the amount outstanding thereon, with effect from the date of issue.
(4) If any dispute, arises as to the title of any person to receive the, amount or as to the apportionment of it, the compensation officer may, if he thinks fit, keep the amount of compensation or the bonds referred to above in deposit in the manner prescribed, until the dispute is finally determined; and on such determination, the compensation officer shall pay the amount or the portions thereof to the person or persons entitled to receive the same.