199. Application to the Certificate officer or Tax Recovery Officer for recovery of outstanding dues
(1) Where any amount of tax, penalty or interest in respect of any period is due and recoverable from a dealer or such amount is due and recoverable from a casual trader, transporter, owner or lessee of warehouse, person or owner of goods, under section 52 and realisation of such amount has not been stayed under sub-section (4) of section 79, or rule 248, the appropriate assessing authority shall -
[a] apply to the Certificate Officer, within whose jurisdiction the place of business of a dealer or the head office of his business is situated, in accordance with the provisions of the Public Demands Recovery Act, 1913 and rules made thereunder for the recovery of such amount as an arrear of land revenue, or
[b] shall send a certificate under sub-section (2) of section 52 in Form 63 to the Tax Recovery Officer as specified in section 53, for the recovery of such amount in accordance with the provisions of sub-section (2) of Section 52, Section 54, Section 55 and Section 56 and the rules in Schedule X.
(2) The officer, to whom the power to send, or to forward, a certificate under clause (b) of sub-rule (1) is delegated under rule 3 (hereinafter referred to as the requiring officer), shall prepare the certificate, in triplicate, and send, or forward, two copies of such certificate to the appropriate Tax Recovery Officer, as the case may be, and retain the third copy for office record.
(3) The procedures laid down in the rules made, and the instructions issued, in connection with recovery of arrears under the Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913) in the matter of maintenance of registers and other functions of the requiring officer and the certificate officer in relation to recovery of tax, penalty or interest as an arrear of land revenue shall apply mutatis mutandis in the same matter and functions of the requiring officer and the Tax Recovery Officer for recovery of tax, penalty or interest in accordance with the provisions of section 52 of the Act unless the Act, the rules made thereunder or the rules made under the rules regulating the procedure for recovery of tax, penalty and interest in Schedule X to the Act provide otherwise.