Rule 63

(1) Whenever assets are realized, by sale or otherwise in execution of a certificate, the amounts so realized shall.-

            (a) first, cover the costs incurred by the authority concerned;

               (b) next, be paid to the authority concerned for the amount due under the certificate in execution of which the assets were realized;

            (c) next, be paid to the authority concerned for any other amount due   under the  Act or these rules; and

            (d) any balance, be paid to the defaulter.

(2) If the defaulter disputes any claim made by the authority concerned to receive any amount referred to in clause (c) above, the Tax Recovery Officer shall resolve the dispute.