(1) Every sum certified by the Commissioner to be due from any person under sub-section (1) of section 296 shall be paid by such person into the treasury or bank in which the funds of the municipal council concerned are lodged, within one month from the receipt by him of the decision of the Commissioner, unless within that time such person has applied to the court or to the Government as provided in section 298.

(2) The said sum, if not duly paid, or if an application has been made to the Court or to the Government against the decision of the Commissioner as provided in sub-section (1) of section 298 such sum as the court or the Government shall declare to be due, shall be recoverable, on an application made by the Deputy Commissioner to the Court, in the same manner as an amount decreed by the court in favour of the Deputy Commissioner.