(1) When the Commissioner forwards a certificate to a Tax Recovery Officer under sub-section (2) of section 55, it shall not be open to the certificate-debtor to dispute before the Tax Recovery Officer the propriety or correctness of the assessment of net tax or any other tax, determination of late fee, determination of interest or imposition of penalty, 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 net tax or other tax, late fee, penalty or interest is recoverable in accordance with the provisions of clause (a) of sub-section (1) of section 55, the provisions of section 9 and section 10 of the Bengal Public Demands Recovery Act, 1913, shall not apply to any proceedings for the recovery of such amount of tax, late fee, penalty or interest.