(a)If any person fails to pay within the time allowed by the Officer-in-charge, the rent fixed under section 8 (1) or the cost referred to in section 12, or any part thereof, the Officer-in charge may forward to the Collector a certificate over his signature, specifying the amount due from such person, and the Collector shall give such person an opportunity to prefer any objection and shall after hearing and determining such objection as may be made, proceed to recover the amount entered in the certificate or such amount, if any, as he may find to be due, as an arrear of land revenue. If the Collector finds that no amount is due from such person, he shall, return the certificate to the Officer-in-charge with his finding.
