If Government of Nepal or anyone else suffers from any kind of loss or damage as a result of any act committed by the person collecting the land revenue in contrary to this Act or any other prevailing Nepal Law in collecting the land revenue knowingly or with ulterior motive, the person designated in the recovery of land revenue has to bear the amount in question of such loss and damage or other liability. If the amount of land revenue so collected is subject to loss and damage, action shall also be taken against him or her pursuant to the laws in force.