Section 19(3) in The Uttarakhand Water Tax on Electricity Generation Act, 2012
(3)If any user fails 10 pay water Tax due on him, penalty shall be imposed on the user as determined by the Commission. The User has to pay Water Tax along with penalty within extended time as may be specified by the Commission. If the user again fails to pay water Tax along with penalty within the extended time, the dues shall be recovered as arrears of land revenue.CHAPTER-6 State Commission for water tax on electricity generation
