" Section 6 enacts: "Where any amount paid or purported to have been paid as a fee for licence under any of the rules or notifications specified in sub section (3) of section 4 has been refunded after the 24th day of January, 1962 and such amount would not have been liable to be refunded ' if this Act had been in force on the date of the refund,the person to whom the refund was made shall pay the amount so refunded to the credit of the Government in any Government treasury on or before the 16th day of April, 1964 where such amount is not so paid, the amount may be recovered from him as an arrear of land revenue under the Revenue Recovery Act for the time being in force." The notification dated January 25, 1951 issued under the Cochin Tobacco Act of 1084 reads as follows: "In exercise of the powers conferred by section 5 of the Cochin Tobacco Act VII of 1084 as subsequently 705 amended and as continued in force by the Travancore Cochin Administration and Application of Laws Act Vl of 1125 and in supersession of all previous notifications and Rules on the subject, the following Rules are prescribed under sanction of His Highness the Raj Pramukh for the import, export, sale, transport, possession, disposal of things confiscated and the grant of rewards under the said Act and for generally carrying out the provisions thereof. .