(1) Any amount of net tax or any other tax, interest or penalty due, under this Act from a dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person, which remains unpaid after the date specified in a notice of demand issued in this behalf under this Act or the rules made thereunder, directing payment of such amount of net tax or other tax, interest, or penalty, shall be recoverable—

(a) as an arrear of land revenue as if it were payable to the Collector, or

(b) by the Tax Recovery Officer in accordance with the provisions of sub-section (2) of this section, section 56, section 57, section 58, or section 59 and the rules regulating the procedure for recovery of net tax or any other tax, interest, or penalty as may be prescribed, where the State Government directs by general or special order so to do in respect of such class or classes of dealers having their places of business in such area or areas as may be specified in such order.

(2) Where any amount of net tax or any other tax, interest, or penalty is recoverable in accordance with the provisions of clause (b) of sub-section (1), the Commissioner may send to the Tax Recovery Officer a certificate under his signature specifying the amount of such net tax or other tax, interest, or penalty due from the dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person (hereinafter referred to as the certificate-debtor), and the Tax Recovery Officer shall, on receipt of such certificate, proceed to recover from the certificate-debtor the amount specified in the certificate by one or more of the following modes in accordance with the rules as may be prescribed:—

(a) attachment and sale of the movable property of the certificate-debtor;

(b) attachment and sale of the immovable property of the certificate-debtor;

(c) arrest of the certificate-debtor and his detention in prison;

(d) appointing a receiver for the management of the movable and immovable properties of the certificate-debtor.

(3) The Commissioner may send a certificate under sub-section (2), notwithstanding that proceeding for recovery of such net tax or other tax, interest, or penalty have been initiated or are continuing by any other mode.

(4) For the purposes of this section, section 56, section 57, section 58 or section 59 and the rules as may be prescribed for the purpose, the State Government may, by notification, appoint such number of Tax Recovery Officers as it may deem fit, and specify in the notification the area or areas over which they shall exercise jurisdiction.

(5) Where a certificate has been sent to a Tax Recovery Officer, he shall cause to be served upon the certificate-debtor, in such manner and form as may be prescribed, a notice and a copy of the said certificate.

(6) On the service of notice of any certificate under sub-section (5) upon a certificate-debtor,-

(a) any private transfer or delivery of any of his immovable property situated in the area in which the certificate is sent, or of any interest in any such property, shall be void against any claim enforceable in execution of the certificate; and

(b) the amount due from time to time in respect of the certificate shall be a charge upon the immovable property of the certificate-debtor, wherever situated, to which every other charge created subsequently to the service of the said notice shall be postponed.

(7) The certificate-debtor may, within thirty days from the service of the notice required under sub-section (5), or where the notice has not been duly served, then, within thirty days from the execution of any process for enforcing the certificate, present to the Tax Recovery Officer to whom the certificate is sent, or present to the Tax Recovery Officer who is executing the certificate, a petition, in such form as may be prescribed, signed and verified in such manner as specified in those rules, denying his liability in whole or in part.

(8) The Tax Recovery Officer to whom the original certificate is sent shall, subject to the provisions of sub-section (1) of section 58, hear the petition, take evidence, if necessary, and determine whether the certificate-debtor is liable for the whole or any part of the amount for which certificate was signed.

(9) Where any proceedings for the recovery of any net tax or other tax, interest or penalty remaining unpaid have been commenced under this section and the amount of tax, penalty or interest is subsequently modified, enhanced or reduced in consequence of any assessment made, or order passed on appeal, revision or review, under this Act, the Commissioner may, in such manner and within such period as may be prescribed, inform in this behalf the certificate-debtor and the Collector or the Tax Recovery Officer, as the case may be, by whom or under whose order the recovery is being made or to be made, and thereupon such proceedings may be continued as if the amount of tax, penalty or interest as so modified, enhanced or reduced has been substituted for the amount of tax, penalty or interest which was to be recovered under sub-section (1).

(10) Where a Tax Recovery Officer causes to be served upon a certificate-debtor a notice referred to in sub-section (5) and such certificate-debtor fails to pay the amount specified in such notice within fifteen days from the date of service of such notice, the certificate-debtor shall pay a simple interest at the rate of one per centum for each British calendar month of default from the date immediately following the end of the period of time specified in such notice up to the date preceding the date of full payment of the amount specified in such notice upon so much of the amount as remains unpaid.

(11) The interest payable under sub-section (10) shall be recoverable in such manner as may be prescribed.