Amendment status not verified — confirm the current text below against the official source.
When any person, without any reasonable cause, fails or refuses to pay the taxes, or any sum payable as penalty under section 13, the Taxation Officer may forward to the Deputy Commissioner or the Additional Deputy Commissioner, a certificate over his signature specifying the amount of taxes due from such person and on receipt of such certificate, the Deputy Commissioner or the Additional Deputy Commissioner concerned shall proceed to recover such taxes in such manner as may be prescribed.