- The cost of every sale of movable property shall be met by levying a sum of one anna in the rupee (excluding fractions of a rupee), calculated on the amount of the arrear, including the charge on account of the warrant of attachment, which may be realised by the sale. Any sum in excess of such arrear realised by the sale shall be paid to the defaulter, and shall be excluded from the amount on which costs of the sale are calculated.
