law: Water (Prevention & 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 specified industry or from any local authority
  
  may be recovered by the Central Government in the same manner as an arrear of
  
  land revenue.