law: 147. Disposal of claims of creditors.-
  (1) The Administrator shall appoint a claims officer not below the rank of sub-judge to dispose of the claims of creditors whose debts are secured by a mortgage of or charge on any estate or part thereof vested in the Government under section 134 and to discharge any other duties assigned to him by this Act or the rules made thereunder.
  (2) Every creditor referred to in sub-section (1) shall prefer his claim in writing before the claims officer in the manner and with-in the time prescribed.
  (3) The claims officer shall inquire into the claims in accordance with such rules as may be prescribed and determine the amount to which each of the creditors is entitled.
  (4) Where there are two or more creditors, the claims officer shall determine, in accordance with the provisions of the Transfer of Property Act, 1882 (4 of 1882), the order in which each such creditor is entitled to receive the amount due to him.