Where a certificate has been sent to the Tax Recovery Officer under sub-section (2) of section 52 for the recovery from a dealer, a certificate-debtor, the amount specified in a certificate pertaining to assessment of tax in respect of any year which ended on or before the 31st day of March, 1999 but where no amount in respect of such certificate has been recovered from the certificate-debtor on the day immediately preceding the day of coming into force of this section and if it is found from records that assessments of tax were made ex-parte for all three consecutive years including the year in respect of assessment of tax of which the said certificate has been sent to the Tax Recovery Officer and the certificate of registration of the dealer, the certificate-debtor, had been cancelled on or before the 31st day of March, 2009 and if it is revealed on enquiry made in the manner as may be prescribed, the Commissioner is satisfied that the said dealer, the certificate-debtor, has ceased to exist at his disclosed place of business, cases since the first day of the year of the said three consecutive years upto the day the said enquiry is completed, the Commissioner shall withdraw such certificate as if no amount of tax, penalty or interest, as referred to in sub-section (1) of section 52, was due, for the recovery in accordance with the provisions of clause (b) of sub-section (1) of section 52 of which the said certificate could have been sent by the Commissioner to the Tax Recovery Officer and intimate to the Tax Recovery Officer the order withdrawing such certificate.