Section 137(2) in The Orissa Co-operative Societies Rules, 1965
(2)Where assets are held by the Sale Officer and before the receipt of such assets demand notices in pursuance of application for execution of decrees against the same defaulter have been received from more than one decree-holder and the decree-holder have not obtained satisfaction, the assets after deducting the costs of realisation shall be rateably distributed by the Sale Officer among all such decree-holders in the manner provided in Section 73 of the Code of Civil Procedure, 1908.