Section 12: Interests to be paid in cases of default and limitation for realisation of arrears
The Orissa Cess Act, 1962State Act of Odisha · Act 11 of 1962
If any instalment of eess or part thereof payable to Government or Intermediary is not paid within fifteen days from the date on which the same becomes due, the amount of such instalment or part thereof, together with interest at the rate of 4[twelve per centum] per annum calculated from the date on which such instalment became due and the costs of recover ing the same, may be recovered at any time within"
(a) three years after it becomes due, if the same is payable to an Intermediary; and
(b) ten years after it becomes due, if the same is payable to Government.