Application to the Certificate Officer or Tax Recovery Officer for recovery of outstanding dues.

85. (1) Where, any amount of net tax or any other tax, penalty or interest in respect of any period is due and recoverable from a dealer or, any amount is payable under section 60A or, any amount is due and recoverable from a, transporter, owner or lessee of warehouse, person or owner of goods, under section 55 and realisation of such amount has not been stayed under sub-section (4) of section 84, or rule 146, the appropriate assessing authority shall-

(a) 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 Bengal Public Demands Recovery Act, 1913 (Ben Act III of 1913) and rules made thereunder for the recovery of such amount as an arrear of lane revenue, or

(b) shall send a certificate under section 56 to the Tax Recovery Officer as specified in section 55(4), for the recovery of such amount in accordance with the provisions of sub-section (2) of section 55, section 57, section 58 and section 59 and the rules separately prescribed elsewhere for such purpose.

(2) The officer, to whom the power to send, or to forward, a certificate under clause (b) of sub-rule (1) is delegated under rule 3 (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 Tax Recovery Officer, as the case may be, 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 Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913) in the matter of maintenance of registers and other functions of the requiring officer and the certificate officer in relation to recovery of net tax or any other tax, penalty or interest as an arrear of land revenue shall apply mutatis mutandis in the same matter and functions of the requiring officer and the Tax Recovery Officer for recovery of net tax or any other tax, penalty or interest in accordance with the provisions of section 55 of the Act unless the Act, the rules made thereunder or the rules made under the rules regulating the procedure for recovery of net tax or any other tax, penalty and interest separately prescribed elsewhere for such purpose .