(1)If the final cost of acquisition is less than the amount deposited by the applicant under Section 86, the balance shall be returned to him, but if it is greater, he shall be required to deposit the deficit within a time to be specified by the Collector. It the applicant fails to do so the Collector shall quash all proceedings hitherto taken and return the amount deposited under Section 86 after deducting a tenth part thereof or the actual expenditure already incurred, whichever is greater.
