Section 4. Filling of certificates

(i) On receipt of any such requisition as is referred to in section 3, the Collector if he is satisfied that the demand is recoverable under this Act and that its recovery by suit is not barred by any law for the time being in force, may sign a certificate to that effect in the prescribed form specifying, therein the amount of the demand the account on which it is due the name of the defaulter and such other particulars as may be necessary for his identification and shall cause the certificate to be filed in his office. (ii) Where the Collector is himself the officer charged with the realization of a public demand, he shall cause a like certificate to be signed and filed in his office.