Dear Sir,
If for eg. person has outstanding amount and his dividend is due to be received, the person pays the outstanding amount. Further the (company doesn’t go through records/overlooks the fact of him paying the due amount/control not effectively check whether due is cleared) and when dividend is declared, adjusts due amount against dividend. Would this be considered as non payment of dividend ? 
 
Kindly clarify and resolve at earliest.
Thank you.