(3)Where a certificate has been drawn up and subsequently the amount of the outstanding demand is reduced as a result of an appeal or other proceeding under this Act, the Tax Recovery Officer shall, when the order which was the subject-matter of such appeal or other proceeding has become final and conclusive, amend the certificate, or cancel it, as the case may be.] [ Substituted by Act 4 of 1988, Section 77, for sub-Section (1) (w.e.f. 1.4.1989).]
