Notwithstanding anything contained in the scheme, the Board may direct that the work to be carried out or remaining to be carried out or any land by the owners thereof shall be carried out by the Land Development Commissioner, and that the whole or any specified part of the expenses of carrying out the work shall be recovered as arrears of land revenue from the owners of the land in such proportion, at such times, and in such instalments, as the Board may fix, having regard to the amount to be recovered and the nature and extent of the rights of the owners in the land.