(a)proceed to recover the amount specified in the certificate in the manner in which he would proceed to recover the amount ][specified in a certificate drawn up by him under section 222] [ Substituted by Act 4 of 1988, Section 90, for " Specified in a certificate received from an Income-tax Officer" (w.e.f. 1.4.1989).][; and [Inserted by Act 16 of 1972, Section 39 (w.r.e.f. 1.4.1972).]