(1) If, in the opinion of the tahsildar the arrears of sayar cannot be recovered under section 88, he may move the sub-divisional officer to sanction the collection of such arrears as arrears of revenue.
     (2) The sub-divisional officer may, if he is satisfied that such arrears cannot be recovered under section 88, direct the tahsildar to recover such arrears as arrears of revenue.
     (3) Any arrears of sayar recovered under section 88 or under this section shall be paid by the tahsildar to the person entitled.