Section 40 in The Iron Ore Mines Labour Welfare Cess Rules, 1963
40. Recovery of unpaid duty of excise and penalty.
(1)Any amount of duty of excise which remain unpaid after the date specified in the demand notice and any amount of penalty which is imposed on an owner for violation of any of the rules framed under the Act shall be recovered as an arrear of land revenue and shall be credited to the Central Government as provided in rule 33.(2)The Government shall (in Order to recover the unpaid amount of cess and also the penalty, if not paid) apply to the Collector of the district in which the mine is situated for the recovery of the amount due from the owner of a mine.(3)The Collector shall send a report to the Commissioner by the 10th day of each month showing the amount recovered by him as land revenue during the preceding month.
