law: 15. Recovery of dues as arrear of land revenue.-
  (1) Any amount payable to the Central Government by the shipowner pursuant to a notice issued under section 8 may be recovered in the same manner as an arrear of land revenue.
  (2) The Central Government may, for purposes of sub-section (1), appoint an officer to prepare a certificate specifying the amount due from such shipowner and send it to the Collector of the district in which the shipowner owns any property or carries on business provided that the officer so appointed shall, before sending the certificate to the Collector, give an opportunity of being heard to the shipowner.
  (3) The Collector shall, on receipt of such certificate, proceed to recover from such shipowner the amount specified in the certificate.