Payment and recovery of cess and furnishing of returns.

(1) The cess levied under section 3 shall be payable in such manner (including payment in advance) as may be prescribed.

(2) The person liable to pay cess under section 4 shall furnish at such intervals and to such authority returns in such form and manner as may be prescribed.

(3) Any arrears of cess shall be recoverable as arrears of land revenue.