Section 139(2)(b) in Madras Estates Land Act, 1908
(b)Where any security has been deposited under section 138, the officer aforesaid may, if he awards costs to the landholder under clause (a), pay such costs out of the amount of such security and where such officer is satisfied that the application was frivolous, he may also declare the whole or part of the balance, if any, of the said amount to be forfeited to the Government.