Recovery of taxes where property has been transferred without certificate.

1[3-A. Recovery of taxes where property has been transferred without certificate.-- (1) Where any right, title or interest in any immovable property is or has been transferred, assigned, limited or extinguished after the seventeenth day of September, 1948, any prescribed officer of the area in which such property is situate may at any time issue a notice to all or any of the parties to the transaction requiring them or him to produce within one month from the date of service of the notice, a certificate of the Deputy Commissioner of Sales Tax and Agricultural Income-tax of the said area in the terms mentioned in section 3 so far as it relates to taxes with which the prescribed officer is concerned.

1. (2) If no such certificate is produced before the prescribed officer, he may forward a statement to the Collector showing the existing and anticipated liabilities by way of taxes with which the prescribed officer is concerned in respect of all or any of the said parties and the Collector shall on receipt of such statement proceed to recover the total amount shown in such statement as if it were an arrear of land revenue and for the purpose of such recovery proceedings, he may treat the said property as if it belonged to all or any of the persons named in the statement.
2. (3) For the purposes of this section 'prescribed officer' means the officer appointed by rules made under this Act to take action under this section in respect of one or more of the taxes referred to in clause (a) of sub-section (1) of section 3.]