(1) The defaulter may, within thirty days from the service of the notice under section 6, or where the notice has not been duly served, within thirty days from the execution of any process for enforcing the certificate, present to the Collector issuing [the notice] a petition in the prescribed form signed and verified in the prescribed manner denying his liability in the whole or in part [on the ground that the demands is not recoverable under this Act or that its recovery by suit is barred by any law for the time being in force.]
[(2) A Collector to whom, a petition has been presented under sub-section (1) shall [x x x] where the certificate has been transmitted to such Collector under section 5, [x x x] forward the petition [to] the Collector in whose office the certificate has been originally filed.]
[(3) The Collector in whose office the certificate was originally filed shall hear and determine the petition and may set aside, modify or vary the certificate, if necessary in accordance with his decision.]
(4) All proceedings under the certificate shall be stayed pending the determination of a petition presented under this section.