139. (1) The moneys credited to the revenue account shall be held by the Kartripakkha in trust, and shall be applied to-(a) meeting all charges for interest and sinking fund due on account of any loan taken in pursuance of clause (a) of section 104 or section 105 and all other charges incurred in connection with such loans; (b) paying all sums due from the Kartripakkha in respect of rates and taxes imposed under the ¹[Dhaka Municipal Corporation Act, 1974 (LVI of 1974), and the Paurashava Ordinance, 1977 (XXVI of 1977),] upon land vested in the Kartripakkha;(c) paying the cost (if any) of maintaining a separate establishment for the collection of the rents and other proceeds of land vested in the Kartripakkha; (d) paying all sums which the Government may direct to be paid to any auditor under section 146; (e) making payments in pursuance of section 163 for interest or for expenses of maintenance or working; (f) paying the cost of management, excluding such portion thereof as may be debited to the capital account under clause (g) of section 137; and (g) paying all other sums due from the Kartripakkha, other than those which are required by section 137 to be disbursed from the capital account. (2) The surplus (if any) remaining after making the payments referred to in sub-section (1) shall, subject to the maintenance of a closing balance as required by sub-section (2) of section 128, and except as provided in section 141 and unless the Government otherwise directs, be invested, in the manner prescribed in section 115, towards the service of any loans outstanding after the expiry of sixty years from the commencement of this Act.