Section 6(2) in The Research And Development Cess Rules, 1996
(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.
