Section 20(5) in U.P. Sugarcane (Regulation Supply and Purchase) Act, 1953
(5)The authority empowered to collect the cess may forward to the Collector a certificate under his signature specifying the amount of arrears due from the person concerned and the Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue.
