Section 28(5) in The Bengal Agricultural Debtors Act, 1936
(5)When the Certificate Officer sells the immovable property of a debtor under sub-section (2) of section 22 or under this section he shall keep a separate account of the proceeds realised from the sale of any portion of such property upon which a mortgage, lien or charge is shown as subsisting in list included in the award under clause (a) of sub-section (1) of section 25.
