State Act

The Goa Land Revenue Code, 1968

155. Application of proceeds of sale.— (1) When any sale of movable property under this Chapter has become absolute, and when any sale of immovable property has been confirmed, the proceeds of the sale shall be applied to defraying the expenses of the sale and to the payment of any arrears due by the defaulter at the date of the confirmation of such sale, and recoverable as an arrear of land revenue and any other sum recoverable from the defaulter as an arrear of land revenue and notified to the Collector before the confirmation of such sale, and the surplus, if any, shall be paid to the person whose property has been sold. (2) The expenses of sale shall be estimated at such rates and according to such orders as may from time to time be sanctioned or as the case may be, issued by the Government.