Section 337 — Preparing the distribution account
Statutory text (Thai original)
ให้เจ้าพนักงานบังคับคดีทำบัญชีรายละเอียดแสดงจำนวนเงินทั้งหมดที่ได้มาจากการยึด อายัด ขาย หรือจำหน่ายทรัพย์สินของลูกหนี้ตามคำพิพากษาหรือที่ได้วางไว้แก่ตน นอกจากนี้ ให้เจ้าพนักงานบังคับคดีทำบัญชีพิเศษสำหรับจำนวนเงินที่ได้มาจากการขายหรือจำหน่ายทรัพย์สินแต่ละรายซึ่งอยู่ในบังคับแห่งทรัพยสิทธิ บุริมสิทธิ สิทธิยึดหน่วง หรือสิทธิอื่นซึ่งได้มีการแจ้งให้ทราบหรือปรากฏแก่เจ้าพนักงานบังคับคดีแล้วตามมาตรา ๓๒๔
ถ้าประมวลกฎหมายนี้หรือกฎหมายอื่นมิได้บัญญัติไว้เป็นอย่างอื่น ให้เจ้าพนักงานบังคับคดีจัดสรรหรือแบ่งเฉลี่ยเงินตามวรรคหนึ่งดังบัญญัติไว้ในมาตราต่อไปนี้
English translation
The execution officer shall prepare a detailed account showing the total amount of money obtained from the seizure, attachment, sale or disposal of the property of the judgment debtor, or deposited with the officer. In addition, the execution officer shall prepare a special account for the amount obtained from the sale or disposal of each item of property that is subject to a real right, a preferential right, a right of retention, or any other right that has been notified to, or that has become apparent to, the execution officer under Section 324.
Unless this Code or any other law provides otherwise, the execution officer shall allocate or distribute the money under paragraph one as provided in the following Sections.
This English translation is provided for reference only and has not yet been firm-verified — always rely on the Thai original.
Firm annotation
Section 337 opens Part 10 on distribution accounts. It imposes an accounting duty on the execution officer: a master account of all funds obtained from seizure, attachment, sale or disposal or deposited with the officer, and a special account for proceeds of each item encumbered by a real right, preferential right, right of retention or other right notified or apparent under Section 324. The second paragraph makes clear that, absent contrary provision, distribution then follows the mechanics of the ensuing sections (338 to 343). This section is the accounting foundation for the entire distribution scheme, ensuring encumbered assets are tracked separately so secured and preferential claims can be honoured in the right order.
Why this matters in practice
Secured and preferential creditors should make sure their rights are notified so the proceeds of the burdened asset are captured in the special account under Section 324. That separate accounting is what protects a mortgagee or lienholder from being lumped in with ordinary creditors when the money is shared out. Reviewing the officer's account carefully is a key step in any enforcement.
Frequently asked questions
What account must the execution officer prepare after selling the debtor's property?
Under Section 337 the officer must prepare a detailed account of all money obtained, and a special account for the proceeds of each asset subject to a real, preferential, retention or other right notified under Section 324.
Why is a separate special account required?
It keeps the proceeds of encumbered assets distinct so that secured and preferential claims can be paid in the correct order during distribution under the following sections.