(1) When a Collector decides to proceed under the last preceding section, he shall, on being satisfied that the arrear is due and that payment thereof has been demanded, grant a certificate stating the amount due and the person by whom it is payable, and such certificate save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated.
(2) The certificate shall be for the amount of all arrears and interest due and recoverable and there shall be payable in respect thereof, a court fee of the same amount as is payable under the Court Fees Act in force for the time being in respect of a plaint for the same amount, and the amount of such court fee may be included in the amount for which the certificate is given.