200. Modification of the amount under certificate for recovery and recovery of such modified amount

(1) If any amount of tax, penalty or interest, proceedings for the recovery of which have been commenced is subsequently modified in consequence of any order passed on re-assessment, rectification, appeal, revision or review, as the case may be, the appropriate assessing authority shall, within six months from the date of such order, serve upon the certificate debtor, a notice in Form 33 specifying therein, inter alia, the net amount of tax, penalty or interest due from him upon modification and send a copy thereof to the Certificate Officer or the Tax Recovery Officer, as the case may be.

(2) On receipt of the notice referred to in sub-rule (1) the Certificate Officer or the Tax Recovery Officer, as the case may be, shall take steps for recovery of the amount of tax, penalty or interest as modified as if the proceedings were commenced for recovery of such modified amount.

Provided that, if the notice relates to the second proviso to rule 194 the appropriate assessing authority shall send a letter withdrawing the certificate sent under rule 199 and thereupon the Certificate Officer or the Tax Recovery Officer, as the case may be, shall drop the certificate proceedings.