(3)On receipt of the report under sub-section (2), the Executive Engineer shall, in the prescribed manner, apportion the expenses amongst the persons named in the final order under Section 75-B with due regard to the benefit likely to be derived by each of them from the work. If any person fails to pay his contribution towards the expenses as determined by the Executive Engineer, within the time specified in the order, the amount of such contribution shall be recoverable from him as an arrear of canal revenue. The amount so recovered shall be distributed amongst the persons to whom it is due.