Transmission of certificates for tax recovery to collector in certain cases.

59. Notwithstanding anything contained in section 55, where any amount of net tax or other tax, penalty or interest due from a certificate-debtor cannot be recovered by the Tax Recovery Officer by any one of the modes referred to in that section and where the Tax Recovery Officer has information that such certificate-debtor owns any property outside West Bengal, the amount of such net tax or other tax, penalty or interest remaining unpaid shall be deemed to be an arrear of land revenue as if it were payable to the Collector, and the Tax Recovery Officer shall apply to the Collector of the district in West Bengal in which such certificate-debtor carries on his business, as his principal case of business or his goods have been seized, as the case may be, for recovery of the same amount in accordance with the provisions of the Revenue Recovery Act,1890.