(6)The person in whose favour any certificate is signed under sub-Section (5) shall be deemed to be the certificate holder for the amount mentioned in the certificate, and the person against whom the certificate is signed shall be deemed to be the certificate-debtor for the sad amount, and the proceedings taken by the Certificate Officer for the recovery of such amount shall be taken at the instance of the first mentioned person, and/or his cost and on his responsibility, and not otherwise.