68D. (1) Any such rent-receiver may apply to the Collector that he desires to have such arrears and interest, which are not barred by limitation, to be recovered by the Government in consideration of half the amount actually collected being paid to the Government. (2) The Collector may refuse such application for reasons to be recorded in writing. (3) If the Collector grants the application, it shall be competent for the Government to recover such arrears and interest as if they were public demands or in any other manner as if the Government were the rent-receiver. (4) The Collector shall, from time to time, in accordance with such rules as may be prescribed, send to the rent-receiver accounts of the amounts of arrears and interest aforementioned actually collected and shall pay to the rent-receiver half of the amount so collected and retain the other half for the Government. Such accounts shall be treated as conclusive and shall not be questioned in any manner. (5) The Government shall not be liable if it fails to recover the whole or any portion of such arrears and interest.