Pending the transferable, by sale or disposal, of the land beyond ceiling allowable under the Lands Act, 2021 (1962) after its being acquired by the concerned authority, the land revenue of the land subject to ownership and possession of the existing land holder shall be recovered from that land holder in a manner that land revenue has to be paid to Government of Nepal as usual. Provided that, the land shall not be auctioned for arrears of land revenue in respect of such land but the arrears of land revenue shall be deducted from compensation to which the land holder is entitled