(1) Any amount of tax, penalty, interest, or any other sum payable under this Act which is not paid in accordance with the other provisions of this Act shall, on the issue of certificate in the prescribed form to the collector of the concerned District, be recoverable, as arrears of land revenue. The copy of the said certificate shall be forwarded to the defaulter on his last known address.

(2) Any question as to whether a tax or any other sum is recoverable under this Act, the person from whom it is due and the amount so recoverable shall be determined by the assessing authority.

(3) A certificate over the signature of the appropriate authority shall be final and a conclusive proof both as to the amount of the tax, which is due and as to the person from whom it is due.

(4) For the purpose of recovery of tax and any other sum payable under this Act, the taxation authorities shall exercise the powers vested in the authorities under the Jammu and Kashmir Land Revenue Act, Samvat 1996, as specified below and all the provisions of the said Act shall so far as they may, apply to the recovery of arrears specified in the certificate as amended from time to time.-

(a) the Commissioner shall exercise the powers vested in Divisional Commissioner:

(b) the Deputy Commissioner (Recovery) shall exercise the powers vested in Collector: and

(c) the Assessing Authorities shall exercise the powers vested in Assistant Collector 1st Class.

(d) the Excise and Taxation Officer posted in Recovery Wing shall exercise the powers vested in Assistant Collector, First Class within such area as may be specified by the Commissioner from time to time.