69. Recovery of outstanding dues - Application to the Certificate Officer. -

(1) Where any amount of tax, penalty or interest in respect of any period is due and recoverable from a dealer, or such amount is due and recoverable from a transporter, owner or lessee of warehouse, person or owner of goods under section 42 of the Act, and the demand of the tax, penalty and interest is not pending in appeal under sections 73, 74 or revision under section 76 of the Act, the appropriate assessing authority shall apply to the Certificate Officer within whose jurisdiction the place of business of a dealer or the head office of his business is situated, in accordance with the provisions of the Public Demands Recovery Act, 1913, and the rules made thereunder for the recovery of such amount as an arrear of land revenue.

(2) The assessing officer (hereinafter referred to as the Requiring Officer) shall prepare the certificate in triplicate and send or forward two copies of such certificate to the appropriate Certificate Officer and retain the third copy for office record.

(3) The procedures laid down in the rules made and the instructions issued, in connection with recovery of arrears under the Public Demands Recovery Act, 1913, in the matter of maintenance of registers and other functions of the Requiring Officer and the Certificate Officer in relation to recovery of tax, penalty or interest as an arrear of land revenue shall apply mutatis mutandis in the same manner and functions of the Requiring Officer.

(4) Modification of the amount under certificate for recovery and recovery of such modified amount.- (a) If any amount of tax, penalty or interest proceedings for the recovery of which have been commenced is subsequently modified in consequence of any order passed on re-assessment, rectification, appeal or revision, as the case maybe, the appropriate assessing authority shall, within three months from the date of such order, serve upon the certificate debtor a notice specifying therein, inter alia, the net amount of tax, penalty or interest due from him upon notification and send a copy thereof to the Certificate Officer.

(b) On receipt of the notice referred to in clause (a) the Certificate Officer shall take steps for recovery of the amount of tax, penalty or interest as modified as if the proceedings were commenced for recovery of such modified amount.

Provided that, if the notice relates to a letter withdrawing the certificate sent under sub-rule (2) and thereupon the Certificate Officer shall drop the certificate proceedings.