How is the amount realized from the sale of goods or conveyance, movable or immovable property be appropriated for the recovery of dues from a…

(a) The amounts so realised from the sale of goods or conveyance, movable or immovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under section 129 (3) shall: (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered or to the payment of the penalty payable under section 129 (3) , as the case may be; (c) next, be appropriated against any other amount due from the defaulter under GST law; and (d) the balance, if any, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the GST law, and where the said person is not required to be registered under the GST law, the said amount shall be credited to the bank account of the person concerned; (e) where it is not possible to pay the balance of sale proceeds, as above, to the person concerned within a period of 6 months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Consumer Welfare Fund.