(1) The Deputy Commissioner of Taxes may send a certificate under his signature to the Collector of the district in which his office is situated or to the Collector of the district in which the taxpayer resides or owns property or carries on business, stating the amount due, And the Collector after receiving such certificate, shall make arrangements to collect from the tax-payer the arrears mentioned in the said certificate as arrears of land revenue. 

(2) Without prejudice to any other power of the District Collector in this regard, the power of the Civil Court to recover money under the decree under the provisions of the Code of Civil Procedure, 1908 (Act No. V of 1908), The District Collector shall have the same power to recover the dues mentioned in the certificate sent to him under sub-section (l).

(3) The Deputy Commissioner of Taxes may at any time withdraw the certificate sent to the District Collector under sub-section (1) and such withdrawal shall render all proceedings relating to the certificate null and void.

(4) The withdrawal of the certificate shall not impair the collection by the Collector prior to the said withdrawal, in which case the certificate shall be deemed not to have been withdrawn for an amount equal to the amount collected; or there will be no hindrance in the collection of amounts recoverable t the time of withdrawal of certificate through issue of fresh certificate.