The Meghalaya Cement Cess Act, 2010 (Act No. 5 of 2011)
Section 8. Recover of sum due
Any cess due under this Act including any penalty under Section 7, if not paid within the time prescribed, shall be recoverable by detaining and selling by the Authority prescribed ,in this behalf any cement belonging to such person or factory and if the sum cannot be so recovered the same shall be recoverable as if it were an arrear of land revenue.
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