Section 6 in The Research And Development Cess Rules, 1996
6. Manner of recovery of arrears of cess .-(1) If on a scrutiny of the statistical and other information furnished by an industrial concern under rule 5 or on the basis of a report furnished by any authorised dealer under rule 4 or otherwise, it appears to the Board that an industrial concern has not paid the cess or paid an amount lesser than what is payable under section 3 of the Act, it shall issue a notice to such industrial concern calling upon it to pay the cess or, as the case may be, the difference of cess due, to a specified agency within thirty days of the date of receipt of such notice or within such extended time as the Board may permit in writing.
(2)Where on the expiry of the time-limit specified in the notice under sub-rule (1), any industrial concern fails to pay the amount specified in the notice and the Board is satisfied that the amount of cess is due to the Central Government, the officer authorised by the Board in this behalf shall proceed to recover the amount from such industrial concern as sums due to the Central Government as if it were an arrears of land revenue.(3)For the purpose of recovery of sums due to Central Government, an officer of the Board authorised in this behalf by the Board, may prepare a certificate signed by him specifying the amount due and send it to the Collector of the district in which the industrial concern has its registered office or principal place of business and the said Collector on receipt of such certificate, shall proceed to recover from the said industrial concern the amount specified thereunder as if it were an arrear of land revenue.
