Filing of Certificate for public demand

(1) When the Certificate Officer is satisfied on an application made to him or otherwise that any public demand is due, he may sign a certificate in such form as may be prescribed, stating that the demand is due, and shall cause the certificate to be filed in his office. (2) Before signing the Certificate, a notice shall be issued to the person or persons from whom any money is due and if necessary hold an enquiry as it deems necessary. (3) The certificate issued under this Section shall be final and binding on the parties. (4) All proceeding under its section shall be completed within three months from the date of issue of notice to the opposite party.