Provision relating to adjustment of additional assessment already paid

Where, in respect of any land, any sum has been paid by, or collected from, any pattadar as additional assessment under the Andhra Pradesh Land Revenue (Additional Assessment) and Cess Revision Act, 1962, such sum shall be adjusted by the Tahsildar towards the amount of additional land revenue, land revenue or cess payable in respect of the land: Provided that-

1. (a) where the sum so paid by, or collected from, the pattadar is in excess of the said amount, such excess shall be adjusted towards the land revenue, additional land revenue or cess that may become payable thereafter, in such manner as may be prescribed; and
2. (b) where the sum so paid is less than the said amount, the pattadar shall be liable to pay the balance in such manner and in such number of instalments as may be prescribed.