Section 6(3) in The Research And Development Cess Rules, 1996
(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.
