[26A. Recovery of moneys due to Board as arrears of land revenue.-[(1) Where any sum payable to the Board under any agreement, express or implied or otherwise howsoever, is not paid on or before the due date and the claim is not disputed the Chief Executive Officer shall send a certificate under his hand indicating therein the sum due to the Board and thereupon subject to the provisions of sub-section (2), the Collector shall recover the sum due as an arrear of land revenue.]
(2) If any question arises whether a sum is payable to the Board within the meaning of subsection (1), it shall be referred to a Tribunal constituted by the State Government for the purpose which shall, after making such inquiry as it may deem fit, and after giving to the person by whom the sum is alleged to be payable an opportunity of being heard, decide the question; and the decision of the Tribunal shall be final and shall not be called in question in any Court or other authority.
(3) The Tribunal shall consist of one person who is not connected with the Board or with the person by whom the sum is alleged to be payable.
(4) The expenses of the Tribunal shall be borne by the Board.]