Where any amount or any instalment thereof payable to the Company by or under this Act is not paid on the date when it becomes due-
(a) and the claim is not disputed or the amount in dispute does not exceed Rs. 100, the Company Officer may send to the Collector a certificate under his hand indicating therein the sum which is due to the Company or is claimed by the Company, as the case may be, and thereupon, the Collector shall recover the sum due or claimed as arrear of land reveue ;
(b) and the claim is disputed and the amount in dispute exceeds Rs. 100, then it shall be referred to the Tribunal constituted by the State Government for the purpose ; and the Tribunal shall after making such inquiry as it deems fit, and after giving to the person by whom the amount is alleged to be payable an opportunity of being heard, decide the question ; and the decision of the Tribunal shall be final ; and thereupon the Collector shall recover the sum determined to be due as arrear of land revenue.]