Filing of petition denying liability

(1) The certificate-debtor may, within thirty days from the service of the notice required by section 6 or where the notice has not been duly served, then within thirty days from the execution of any process for enforcing the certificate, present to the Certificate Officer in whose office the certificate is filed or to the Certificate Officer who is executing the certificate, a petition, in the prescribed form, signed and verified in the prescribed manner, denying his liability only on the ground that— (a) the certificate dues have been fully or partly paid; or (b) the person on whom such notice has been served is not the person named as certificate-debtor in the certificate: Provided that a certificate-debtor in respect of dues other than those in relation to which the liability under any law for the time being in force is not open to question in a Civil Court may also deny his liability on any other ground: Provided further that no petition under this sub-section shall be entertained by a Certificate Officer unless he is satisfied that such amount of the certificate dues as the certificate-debtor may admit to be due from him has been paid. (2) If any such petition is presented to a Certificate Officer other than the Certificate Officer in whose office the original certificate is filed, it shall be sent to the latter officer for disposal. or, subject to any general order of the Collector, by an Assistant Collector, Deputy Collector or Sub-Deputy Cdlccror, touching his proceedings and may make such further inquiry in the matter as he thinks fit ; and shall either declare that the notice has been duly scived or order such service as he thinks fit.