12. Interest to be paid in cases of default and limitation for realisation of arrears.
- If any instalment of cess or part thereof payable to Government or Intermediary is not paid within fifteen days from the date on which the same becomes due the amount of such instalment or part thereof together with interest at the rate of [twelve per centum] [Substituted vide Orissa Act No. 30/1992.] per annum calculated from the date on which such instalment became due and the costs of recovering the same, may be recovered at any time within-(a)three years after it becomes due, if the same is payable to an Intermediary; and(b)ten years after it becomes due, it the same is payable to Government.
