- When a sale of land or other immovable property under this Act has been confirmed, the proceed of sale shall be applied in the first place to the payment of any arrears, including costs incurred for the recovery thereof, due to the State Government from the defaulter at the date of the confirmation of the sale whether the arrears are of revenue or rent, or of sums recoverable as an arrear of revenue or rent and in the second place, if the sale took place for the recovery of an amount recoverable as an an-ear of revenue or rent but not due to the State Government to the payment of that amount including costs as aforesaid and the surplus (if any) shall be paid to the person whose land has been sold; or if the land sold was held in shares, then to the co-sharers collectively, or according to the amount of their recorded interests, at the discretion of the Collector.
