(1)[***] [The words 'When the preparation of a record-of-rights under this Chapter has been directed or undertaken ' were omitted by section 101(i) of the Madras Estates Land (Amendment) Act, 1934 (Madras Act VIII of l934).] [The expenses incurred in carrying out any of the provisions of this Chapter] [Substituted for the words 'the expenses incurred by the Government in carrying out the provisions of this Chapter' by section 101 (ii) of the Madras Estates Land (Amendment) Act, 1934 (Madras Act VIII of 1934).] in any estate or part thereof, or such portion of those expenses as the State Government may direct, shall be defrayed by the landholder and ryots in the estate or part thereof and the holders of any land held, on favourable terms within such estate if such land is included in the record-of-rights in such proportions as the State Government, having regard to all the circumstances, may determine; and the proportion of those expenses so to be defrayed by any person shall be deemed to be land revenue and may be recovered as arrears of land revenue under the provisions of the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) or the [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).] City Land Revenue (Amendment) Act, 1867, as the case maybe.