(l) Whenever ahighway authority or the oflicer authorised under sub-section (1)' of Section 21 has under the provisions of that Section removed any encroachment or carried out any protectivework in respect of any encroachment, the actual expenditureinvolved, together with 15 per cent for overhead charges shall be recovered from the person responsible for the encroachment in the manner hereinafter provided.
(2) Abil], representing the actual expenditure and the overhead charges, shall be served by the highway authority or the authorised ofi‘icer referred to on the person responsible for the encroachment or his representative with adircction to pay up the total amount within aspecified date to the authority mentioned in the bill.
(3) The bill shall be accompanied by a certificate from the highway authority or the authorised oflicer to the eflect that the amount of expenditure indicated in the bill represents the charges incurred and such a certificate shall be conclusive proof that the charges had actually been incurred and shall not be questioned in any civil court.
(4) The materials, if any, recovered as aresult of the remqval of any encroachment shall be handed over to the person _reSponsiblefor the encroachment on payment of the bill by him but in the event of his failure to pay up the bill Within the specified date, the materials may/ be auctioned and after deducting the amount of the bill“ from the procceeds, the balance if any, shall be made over to him.
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(5) If the proceeds of the auction sale do not cover the total billed amount, the excess over the amount realised by the sale of materials or if there are no materials to dispose of and the billed amount has not been paid by the person responsible for encroachment within the prescribed date, the entire amount of the bill shall be recoveied as arrear of land revenue.
CHAPTER—VI IMPROVEMENT AND MAINTENANCE OF VILLAGE ROADS