(1) Any officer proceeding to recover any amount under clause (a) of sub-section( 4) of section 31may forward a requisition under the provisions of the Kerala Revenue Recovery Rules along with a certificate in form No. 23

(2) On receipt of an application from an assessing authority for realization of tax or other amounts due under clause (b) of sub-section (4) of Section 31, the Magistrate shall issue a warrant in Form No. 23A to a Police Officer or any Officer subordinate to him, authorizing such officer to recover such tax or other amount referred to in the application, by attachment and sale of any movable property belonging to the defaulter.