Wrong and excess payments to be recoverable as arrears of public 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, the amount which is found to be not due or which is in excess, as the case may be, with interest thereon at 4 per centum per annum, or any portion thereof which cannot be otherwise adjusted by deduction from any amount due to such person, shall be recoverable as if it were an arrear of public revenue due on land under the Revenue Recovery Act for the time being in force.