For the purpose of recovery of sums due on account of unpaid cess, interest for overdue payment or, penalty under these Rules, the assessing officer shall prepare a certificate signed by him, specifying the amount due and send it to the collector of the district concerned who shall proceed to recover form the said employer the amount specified thereunder as if it were an arrear of land revenue.
Section 13: Recovery of overdue amount
BOCW Cess Rules 1998State Rules of Punjab · 1996
Where this provision sits
| Act | BOCW Cess Rules 1998 |
|---|---|
| Section | 13 |
| Marginal note | Recovery of overdue amount |
| Jurisdiction | State of Punjab |
| Status | In force as published by the source |
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