Section 3(6) in The Orissa Sugarcane Cess Act, 1959
(6)The officer or authority empowered to collect the cess may forward to the Collector a certificate under has signature specifying the amount of arrears including interest due from any person, and on receipt of such certificate the Collector or the Certificate Officer as the case may be, shall proceed to recover the amount specified from such person as if it were an arrear of land revenue.
