(2)If payment of the expenses referred to in sub-section (1) is not made within three months from the date of the submission of a report as described in section 116, the [Government of the State of Punjab] [Substituted for the words "State Government" by Central Government Notification No. S.O. 506(E) dated 26.7.1972.] may, on application to it being made within six months from such date by the auditor, recover the amount due as if it were an arrear of land revenue.