Gujarat Land Revenue Code, 1879
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 the surplus (if any) shall be paid to the person whose property has been sold. The expenses of the sale shall be estimated at such rates and according to such rules as may from time to time be sanctioned by [the [State Government]. Expenses of sale how calculated.