32. (1) Where a person is in default, or is deemed to be in default, in making a payment of tax or any other amount due under the Act, the authority concerned may forward to the jurisdictional Tax Recovery Officer a certificate in Form 27.

(2) The authority concerned shall forward a certificate in Form 27, in respect of any additional amount that becomes due in cases where a certificate in Form 27 has already been issued and the amount due covered by such certificate is not recovered fully, to the Tax Recovery Officer to whom such certificate was forwarded earlier notwithstanding that the additional amount or total amount due exceeds the limit specified in sub-rule (1).

(3) The Tax Recovery Officer, on receipt of the certificate in Form 27, shall proceed to recover from such defaulter the amount specified therein in accordance with the provisions in this Part.

(4) The authority concerned may issue a certificate under sub-rule (1) notwithstanding that, proceedings for recovery of the amount by any other mode has been taken.