Section 32(1) in Bihar and Orissa Public Demands Recovery Act, 1914
(1)Whenever assets are realised, by sale or otherwise in execution of certificate, they shall be disposed of in the following manner -(a)there shall first be paid to the certificate-holder the cost incurred by him;(b)there shall, in the next place, be paid to the certificate-holder the amount due to him under the certificate in execution of which the assets were realised;(c)if there remains a balance after these sums have been paid, there shall be paid to the certificate-holder therefrom any other amount recoverable under the procedure provided by this Act which may be due to him upon the date upon which the assets were realised; and (d) the balance (if any) remaining after the payment of the amount (if any) referred to in clause (c) shall be paid to the certificate-debtor.
