Background/Objectives: PID controllers are one of the first solutions often considered in the control of process industries. It has always been very difficult to treat the level anomalies n the real time processes. Particularly the non linear systems and processes have been a challenge in relation with their dynamics and flow properties. Methods/Statistical analysis: Dual Spherical Tank Liquid Level System (DSTLLS) has the characteristics of nonlinearity due to the dynamic behaviour and area of cross section of tank. One of the major problems in process industries is to control of liquid level for Second Order System Plus Delay (SOSPD) system because the presence of time delay in the system can lead to destabilization of the system. This simulation aims at portraying the performance of the designed Internal Model Control (IMC) PID Controller. Using the black box modelling technique the SOSPD is mathematically modelled experimentally, assuming the system to be a Single Input Single Output (SISO) model. Findings: The aim of this paper is to design a PID controller using IMC tuning method for a (DSTLLS) whose modelling has been done in real time. This simulation briefly explains about stabilizing problem for SOSPD system using an IMC PID controller. The designed controller performance is analysed in terms of performance indices like Integral Squared Error (ISE) and Integral Absolute Error (IAE) and time domain specifications like Rise time, Settling time and Peak time. Conclusion: The validation of the performance of the designed controller is performed under MATLAB environment. There can different controllers which can be also experimented on the same mathematical model for different configurations of the system, namely MISO and MIMO.