Cess recovery and exemption framework governs assessment powers, complaint procedure, and relief from duplicate cess liability. Recovery of unpaid cess, interest, overdue payment and penalty is initiated by a certificate from the assessing officer, which is forwarded to the district recovery officer for recovery as arrears of land revenue or under the prevailing State law. The assessing officer may inspect the workplace, examine records, assess construction activity, and gather measurements, notes or photographs, subject to prior approval where required. Complaints may be made regarding false returns or evasion, and an employer or class of employers may seek exemption by application to the Director General of Labour Welfare, after which the Central Government may issue a notification exempting cess where it is already levied and payable under the corresponding State law.