FC Nantes have reported Cardiff City to the world football's governing body, FIFA, after the Welsh club missed the deadline for initial payment for the Argentine.
The Premier League side has refused to pay the first part of the agreed fee for late forward as they investigate "anomalies" surrounding the pilot and aircraft which was transporting the striker to Wales from France.
"Of course, if we are contractually obliged to pay them then, of course, we will. We are an honorable club," Dalman had said previously.
"But if we are not - and there are some anomalies in that - then surely you would expect me as the chairman and guardian of this club's interests to look into that and hold our position? That is what we are doing."
And following reports published by Air Accidents Investigation Branch (AAIB) on Monday, the Welsh club expressed "grave concerns" over the legality of the flight which was transporting their record signing.
"The club acknowledges the publication today by the Air Accident Investigation Branch (AAIB) of their special bulletin on the loss of the Piper Malibu aircraft carrying Emiliano Sala.
"We have grave concerns that questions still remain over the validity of the pilot's license and rating to undertake such a journey, as identified in the bulletin.
"We are also concerned to discover that the trip involved an aircraft which did not conform to either UK CAA or US FAA requirements for commercial activity and therefore may have been operating unlawfully.
"We welcome a further investigation into the accident, which is required to determine precisely what happened, and to ensure changes are made so that this situation never happens again."
Nantes are, however, convinced they are due for payment after extending the first deadline and have now taken the case to FIFA.
A statement by FIFA’s spokesperson confirming the complaint by the French club read:
"We can confirm that we have received yesterday evening a claim from FC Nantes against Cardiff City in connection with the transfer of Emiliano Sala.
“We are looking into the matter and consequently we have no further comments at this stage."