(7)The expenses of, and incidental to, any special audit under this section (including the remuneration of the special auditor) shall be determined by the Central Government (which determination shall be final) and paid by the company and in default of such payment shall be recoverable from the company as an arrear of land revenue.] [ Inserted by Act 65 of 1960, Section 71 (w.e.f. 28.12.1960).]