Section 151(2) in The M.P. Land Revenue Code, 1959
(2)Notwithstanding anything in sub-section (1), the proceeds of sale under [clause (c) of sub-section (1) of section 147] [Substituted 'clause (c) of Section 147' by M.P. Act No. 23 of 2018] shall be applied first to the payment of arrears of land revenue payable by the defaulter for the immovable property sold up to the date of the sale, and the surplus, if any, shall be applied in accordance with sub-section (1).