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

1. (a) first, cover the coast incurred by the authority concerned;
2. (b) next, be paid to the authority concerned for the amount due under the certificate in execution of which the assets were realized;
3. (c) next be paid to 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.