(1) The costs of any of the processes mentioned in sections 170 to 178 including costs of arrest and detention shall be such as may be prescribed.
(2) The State Government may impose collection charges at a rate, not exceeding ten percent of the amount due, as may be prescribed :
Provided that no collection Charges shall be payable if the amount due is paid before arrest of the defaulter or before sale of the attached property, as the case may be.
(3) Such costs and collection charges may be added to and be recoverable in the same manner as an arrear of land revenue.