(1)The Collector or the Settlement Officer or the Assistant Settlement Officer shall order a refund and payment to the purchaser, of:-(a)the amounts deposited by him under section 68; and(b)the sum equal to 5 percent of the purchase money deposited under Clause (2) of section 68, if the sale is not confirmed or set aside.(2)The Collector or the Settlement Officer or the Assistant Settlement Officer shall order refund and payment of all the money deposited under Clause (2) of section 68 to the person who made the deposit, if the sale is confirmed:Provided that the Collector or the Settlement Officer or the Assistant Settlement Officer may set off the whole or any part of such money against any arrear of land revenue or any other amount recoverable as an arrear of land revenue, which may be outstanding against the person who made the deposit.
