law: 61. Arrear of land revenue.-
  (1) Any installment of land revenue or part thereof which is not paid on the due date shall become an arrear of land revenue and the persons responsible for the payment become defaulters.
  (2) A statement of account certified by the sub-deputy collector shall, for the purpose of this Chapter, be conclusive evidence of the existence of the arrear, of its amount and of the person who is the defaulter:
  Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before the competent authority.