145. Certified account to be evidence as to arrear and defaulter.
(1)A statement of account, certified by the Collector or by the Tahsildar shall, for the purpose of this Chapter, be presumed to be correct statement of the arrears payable to Government or its amount, and of the person who is the defaulter, until the contrary is proved.(2)No notice to defaulter shall be necessary before drawing up the statement referred to in sub-section (1).
