(1)

Where any person, liable to—

(a) pay any amount in pursuance of any order made under section 3, or

(b) deposit any amount to the credit of any Account or Fund constituted by or in pursuance of any order made under that section,

(2)

The amount recovered under sub-section (1) shall be dealt with in accordance with the order under which the liability to pay or deposit such amount arose.

(3)

Notwithstanding anything contained in any other law for the time being in force or any contract to the contrary, no court, tribunal or other authority shall grant any injunction or make any order prohibiting or restraining any Government from recovering any amount as an arrear of land revenue or as a public demand in pursuance of the provisions of sub-section (1).

(4)

If any order, in pursuance of which any amount has been recovered by Government as an arrear of land revenue or as a public demand under sub-section (1) is declared by a competent court, after giving to the Government a reasonable opportunity of being heard, to be invalid, the Government shall refund the amount so recovered by it to the person from whom it was recovered, together with simple interest due thereon, computed at the rate of fifteen per cent. per annum, from the date of recovery of such amount to the date on which such refund is made.

Explanation.—

For the purposes of this section, “Government " means the Government by which the concerned order under section 3 was made or where such order was made by an officer or authority subordinate to any Government, that Government.