142. Recovery of Tax through Collector of District.-

[142.Recovery  of  Tax  through  Collector  of  District.- 

(1)  The  Deputy Commissioner of Taxes may forward to the Collector of District in which the office of the Deputy Commissioner of Taxes is situate or the district in which the assessee resides or owns property or carries on business or profession, a certificate under his signature specifying the amount of arrears due from an assessee,  and  the  Collector,  on  receipts  of  such  certificate,  shall  proceed  to recover,  from  such  assessee  the  amount  specified  therein  as  if  it  were  an arrear of land revenue.

(2) Without prejudice to any other powers which the Collector of District may have  in  this  behalf,  he  shall,  for  the  purposes  of  recovery  of  the  amount specified  in  the  certificate  for  recovery  forwarded  to  him  under  sub-section (1),  have  the  powers  which  a  Civil  Court  has  under  the  Code  of  Civil Procedure, 1908 (Act V of 1908), for the purposes of recovery of an amount due under a decree.

(3)  The  Deputy  Commissioner  of  Taxes  may,  at  any  time,  recall  from  the Collector of District a certificate forwarded to him under sub-section (1) and upon  such  recall,  all  proceeding  commenced  in  pursuance  of  the  certificate shall abate:

Provided that the recall of a certificate shall not affect any recoveries made by the Collector before the recall as if the certificate had not, to the extent of such recovery, been recalled; nor shall the recall of a certificate issued at any time prevent the recovery, by issue of a fresh certificate, of any amount which was recoverable at the time the certificate so recalled was issued


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