257A. Application for recovery of moneys referred to in section 256 and 257.
(1)Any officer or authority, to whom any sum of money referred to in section 256 or section 257 is due and payable, shall make to the Collector an application in writing in the prescribed form, containing the following particulars, namely :-(a)the officer or authority to whom the sum is due and payable,(b)the name and description of the person from whom the sum is due,(c)the sum due and the nature thereof,(d)the period, if any, for which it is due and the date on which it first became payable,(e)the process by which the sum may be recovered,(f)where possible, the property against which the process may be executed, and(g)such other particulars as may prescribed by the State Government.Provided that no such application shall be necessary in cases in which, according to the law under which such sum of money is due and payable, a certificate or certified statement of account or other document, specifying, as nearly as may be, the aforesaid particulars, is required to be sent and has been sent to the Collector.(2)The application, certificate, statement of account or other document referred to in subsection (1) shall, for the purpose of recovery in accordance with the provisions of this Chapter, be conclusive evidence of the existence of the arrear payable to the officer or authority signing the same, of the amount of such arrear and of the person who is the defaulter.
