(1) Where a person is in default in making payment of the assessed amount along with any other charges, the assessing officer may draw up under his signature, a statement in the form prescribed, specifying the amount due from such defaulter (such statement hereinafter referred to as Certificate) and shall proceed to recover from such defaulter the amount specified in that Certificate by one or more of the modes mentioned below:
(a) attachment and, or sale of defaulter's movable property.
(b) attachment and, or sale of defaulter's immovable property.
(c) take over the management of defaulter's movable and, or immovable properties and appoint an officer for the management of such property.
(2)(i) The assessing officer by a notice in writing requiring any person from whom amount is due or may become due to the defaulter or any person who holds or may subsequently hold amount for or on account of the defaulter, to pay to the assessing officer either forthwith upon the amount becoming due or being held at or within the time specified in the notice (not being before the amount becomes due or held) so much of the amount as is sufficient.
(ii) A notice under clause (i) may be issued to any person who holds or may subsequently hold any amount for or on account of the defaulter jointly with any other person and for the purposes of this sub-section the shares of the joint holders in such account, shall be presumed, until the contrary is proved to be equal.
(iii) A copy of the notice shall be forwarded to the defaulter at his last address known to the assessing officer and in case of a joint account to all the joint holders at their last addresses known to the assessing officer.
(iv) Save as otherwise provided in this sub-section, every person to whom a notice is issued under this sub-section shall be bound to comply with such notice and in particular where any such notice is issued to a post office, banking company or an insurer it shall not be necessary for any pass book, deposit receipt, policy or any other documents to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary;
(v) Any claim with respect to any property in relation to which a notice under this sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice.
(vi) Where a person to whom a notice under this sub-section is sent, objects to it by a statement on oath that the sum demanded or any part thereof is not due to the defaulter or that he does not hold any amount for or on account of the defaulter, then, nothing contained in this sub-section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, but if it is discovered that such statement was false in any material particular, such person shall be liable to the assessing officer or the Electricity Utility to the extent of his liability to the defaulter on the date of the notice, or to the extent of the defaulter's liability for any sum due under this Act, whichever is less.
(vii) The Assessing officer shall grant a receipt for any amount paid in compliance with a notice issued under this sub-section, and the person so paying shall be fully discharged from his liability to the defaulter to the extent of the amount so paid.
(viii) Any person discharging any liability to the defaulter after receipt of a notice under this sub-section shall be personally liable to the assessing officer to the extent of his own liability to the defaulter so discharged or to the extent of the defaulter's liability for any sum due under this Act, whichever is less.
(3). Where the defaulter has property within the jurisdiction of more than one assessing officer and the assessing officer by whom the certificate is drawn up
(i) is not able to recover the entire amount by sale of movable and, or immovable property within his jurisdiction, or
(ii) is of the opinion that, for the purpose of expediting or securing recovery of the whole or any part of the amount, it is necessary so to do; he may send a recovery certificate in the prescribed form where the whole or a part of the amount is to be recovered, a copy of recovery certificate specifying the amount to be recovered, to such assessing officer within whose jurisdiction the defaulter resides or has property and there-upon such assessing officer shall proceed to recover the amount in default.
(4) It shall not be open to the defaulter to dispute the correctness of recovery certificate drawn up by the assessing officer on any grounds whatsoever except on the ground of any clerical or arithmetical mistake therein but it shall be lawful for the assessing officer to modify or correct the recovery certificate if for any reason, he thinks it necessary, so to do.