Recovery of tax dues by Tax Recovery Officer.

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..... of section 30, in such form, as may be prescribed (such statement hereafter in this Chapter referred to as certificate ). (2) The certificate under sub-section (1) shall stand amended from time to time consequent to any proceeding under this Act and the Tax Recovery Officer shall recover the amount so modified. (3) The Tax Recovery Officer may rectify any mistake apparent from the record. .....

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..... nter alia, provide that such officer may draw up under his signature a statement of tax arrears (certificate) and shall proceed to recover from the assessee the amount specified in the certificate by one or more of the modes referred to in clause 32 of this Bill or in the Second Schedule to the Income-tax Act. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations .....

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