Section 18. Recovery

(1) All sums payable as cess or interest or penalty under this Act, if not paid within the prescribed period shall be deemed to be in arrears, and thereupon the amount of cess along with amount of interest and penalty to be levied under this Act, shall be recoverable as an arrear of land revenue. (2) Where any generating company or UPCL (for commercial and industrial consumers) are liable to pay any amount on account of this cess, penalty or interest, and it pays amount less than amount due, the amount so paid shall be first applied towards the amount of interest, thereafter the balance, if any, towards penalty and thereafter the balance, if any, towards the amount of cess.