(1)The sum certified by the auditor to be due from any person under section 92 or when an appeal is made under sub-section (1) of section 93, such sum as may be ordered by the State Government to be due from such person shall,within two months of the date of certification, or order, as the case may be, paid such person to the Gram Panchayat or the Zilla Panchayat concerned which shall credit the sum to the Fund of the Gram Panchayat or the Zilla Panchayat concerned.(2)Any sum not paid in accordance with the provisions of subsection (1) shall be recoverable as arrears of land revenue if the Gram Panchayat or the Zilla Panchayat as the case may be, passes a resolution to that effect and communicates it to the District Collector.(3)The District Collector on receipt of such communication under sub-section (2) and on being satisfied with the demand, shall proceed to recover it as soon as may be and the sum so recovered by him shall be sent to the Gram Panchayat or Zilla Panchayat concerned and the same shall be credited to the Fund of the Gram Panchayat concerned and the same shall be credited to the Fund of the Gram Panchayat and or the Zilla Panchayat concerned.
