(5)[ If payment of expenses referred to in sub-section (4) is not made within three months from the date of the submission of the report in accordance with sub-section (1), the [Government of the State of Punjab] [Added by Punjab Act 53 of 1953, Section 2(c).] may, on application to it being made within six months, from such date by auditor, through the Board recover the amount due as if it were an arrear of land revenue.]