Wrong and excess payments to be recoverable as arrears of land revenue

31. Wrong and excess payments to be recoverable as arrears of land revenue. Where any payment made to any person is subsequently found to be not due to him or to be in excess of the amounts due to him by virtue of any order passed under this Act or otherwise, the amount which is found to be not due or which is in excess, as the case may be, which cannot otherwise be adjusted by deduction from any amounts due to such person, shall be recoverable as if it were an arrear of land revenue.