Section 12 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
12. Recovery of amount due under the Act .-Any amount due under this Act (including any interest or penalty payable under section 10 or section 11, as the case may be) from any person carrying on any [industry] or from any local authority may be recovered by the Central Government in the same manner as an arrear of land revenue.
