Recovery of amounts under the Health Security Cess Act treated as arrears of land revenue; officers must assist enforcement. Any amount due under the Health Security Se National Security Cess Act, 2025 (including interest and penalties) may be recovered in the same manner as an arrear of land revenue, and all police, central tax and customs officers, Central and State officers engaged in land revenue collection, and village officers are empowered and required to assist the proper officer in execution and enforcement under the Act.