(5)Where such expense and remuneration are not so paid, the Deputy Commissioner may make an order directing the person having the custody of the balance of the municipal fund to pay the expense and remuneration or so much thereof as is possible from the balance, in priority to any or all other charges, and such person shall make payment accordingly:Provided that the board may prefer an appeal to the State Government against the decision of the Commissioner of Division as regards assessment of expenses and remuneration as made under sub-section (4).