(2)
Any sum payable in accordance with the provisions of the Scheme by way of premium on a policy of insurance issued under the Scheme and any amount determined as payable under sub-section (1) shall be recoverable as an arrear of land revenue.
(3)
Any person against whom a determination is made under sub-section (1) may, within the prescribed [period], appeal against such determination to the Central Government whose decision shall be final.