(1)From the proceeds of every sale of distrained property under this Act, the sale officer shall make a deduction at a rate not exceeding one anna in the rupee on account of the costs of the sale, and shall remit the amount so deducted to the Tahsildar.(2)He shall then pay to the distrainer the expenses incurred by the distrainer on account of the distraint, and of the issue of the notice and proclamation of the sale mentioned in section 95 to such amount as, after examining the statement of expenses furnished by the distrainer, he thinks proper to allow.(3)The remainder shall be applied to the [discharge of the amount for which the distraint was made with subsequent interest up to the date of payment] [Substituted for 'discharge of the arrear for which the distraint was made' by section 61 of the Madras Estates Land (Amendment) Act, 1934 (Madras Act VIII of 1934).].(4)The surplus (if any) shall be delivered to the person whose property has been sold and he shall receive from the sale officer a receipt for any arrears discharged from the proceeds of sale.(5)If either the distrainer, or the owner of the distrained property, shall be dissatisfied with the sale officer's decision, the Collector shall, on an application being made to him by either party, determine the expenses incurred in distraining the property and bringing it to sale.
