Procedure if defaulter denies liability

<span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (1) If the person named in the certificate denies his liability for the amount named therein or any part thereof he may, within thirty days from receiving notice thereof, or if, no notice is given, within thirty days after any process for realising the amount or enforcing the certificate has been executed, present a petition to the Collector stating the grounds of his denial.<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (2) The Collector may-<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (i) reject such petition summarily; or<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (ii) after such inquiry as he thinks fit, amend or cancel the certificates or suspend its execution for such time, as he may think fit; or<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (iii) remit the certificate and petition to any Revenue Court having jurisdiction to be dealt with as a suit between the manager and the petitioner, and the certificate shall thereupon be treated as a plaint duly presented.<br>