145. (1) Where the preparation or revision of a record-of-rights has been directed under this Chapter in respect of any district, part of a district or local area, the expenses incurred in respect of such preparation of revision shall be recoverable from the raiyat and other occupants of land in such proportions and in such instalments, if any, as the Government, having regard to all the circumstances, may determine: Provided that no part of these expenses shall be recoverable from the raiyats and other occupants in the case where the preparation or revision of the record-of-rights has been undertaken under clause (c) of sub-section (2) of section 144 with a view to settlement of fair and equitable rents of such raiyats under the provisions of Chapter XIV. (2) The portion of the aforesaid expenses which any person is liable to pay under sub-section (1) shall be recoverable by the Government as if it were an arrear of rent due in respect of the holding or other interest, as the case may be, of such person, situated within the said district, part of a district or local area.