Liability of persons whose lands are not included

(1) If, in consequence of any work carried out under the scheme, any person (including the Government) other than the owner of the land in which the work is done, is likely to be benefited, such person shall pay to the owner of the land if the work is carried out by him or to the Government if the work is carried out by or under the authority of any department of the Government or by the Executing Officer, such amount and within such time as the Board of Revenue may determine: Provided that, before any person is required to pay any such amount, he shall be given a reasonable opportunity of making his representations, if any, in regard to the matter: Provided further that the payment of any such amount may be waived by the Government in whole or in part in respect of any work carried out in land owned by them: Provided also that the Board of Revenue may, in its discretion, permit any such amount to be paid with interest at such rate as it may determine in equated annual instalments not exceeding twenty in number. (2) Any amount paid to the Government under sub-section (1) shall be credited towards the amount, if any, due to the Government under the proviso to clause (a) of sub-section (1) or under sub-section (2) of section 22. (3) If default is made in the payment of any amount under sub-section (1) or of any instalment thereof, as the case may be, within the time determined in that behalf in pursuance of that sub-section, the amount or where payment is made in instalments the entire unpaid balance (which shall be deemed to have become immediately payable on the occurrence of the default) shall be recovered by the Board of Revenue and paid to the owner or, as the case may be, the Government.