(1) The net expenditure incurred by the Government on the reclamation of the land under the provisions of this Chapter or such part of that expenditure as the Chief Commissioner may by general or special order direct, together with interest calculated at the prescribed rate and in the prescribed manner, shall be recovered as arrears of land revenue from the person to whom possession of the land delivered by the Government under sub-section (2) of section 24.
     (2) The amount to be recovered under sub-section (1) from any person shall be decided by the Board.