55. Validity of certificates for tax recovery

(1) When the Commissioner forwards a certificate to a Tax Recovery Officer under section 52, it shall not be open to the certificate-debtor to dispute before the Tax Recovery Officer the propriety or correctness of the assessment of tax, imposition of penalty or determination of interest, under this Act and no objection to such certificate on any such ground shall be entertained by the Tax Recovery Officer.

(2) It is hereby declared that where any amount of tax, penalty or interest is recoverable in accordance with the provisions of clause (a) of sub-section (1) of section 52, the provisions of section 9 and section 10 of the Bengal Demands Recovery Act, 1913, (Ben. Act III of 1913), shall not apply to any proceedings for the recovery of such amount of tax, penalty or interest.