Recoveries.

Any sum due on account of surcharge, if not paid at the

time and in the manner prescribed, shall be deemed to be in arrears, and thereupon such interest not exceeding twelve per cent per annum which the

Government may by general or special order fix, shall be payable on such sum; and the sum, together with any interest thereon, shall be recoverable either through a Civil Court or as an arrear of land revenue.