Certified account to be evidence as to arrear and defaulter

(1) A statement of account, certified by the Deputy Commissioner or the Tehsildar shall, for the purpose of this Chapter, be presumed to be correct statement of the arrears of land revenue payable to Government or its amount, and of the person who is the defaulter, until the contrary is proved. (2) No notice to the defaulters shall be necessary before drawing up the statement referred to in sub-section (1).