(1) Every sum certified by the Commissioner to be due from any person under subsection (1) of section 10 shall be paid by such person into the treasury or bank in which the funds of the local authority concerned are lodged, within one month from the receipt by him of the decision of the Commissioner, unless within that time such person has applied to the Court or to the State Government as provided in section 12.
(2) The said sum, if not duly paid or, if an application has been made to the Court or to the State Government against the decision of the Commissioner as provided in sub-section (1) of section 12, then,-
(i) such sum as the Court shall declare to be due, shall be recoverable, on an application made by the Collector to the Court, in the same way as an amount decreed by the Court in favour of the Collector.
(ii) such sum as the State Government shall declare to be due, shall be recoverable as arrears of land revenue under the law relating to collection of land revenue in force in the area.