Recovery notice under Black Money Act orders payment within specified period, failing which statutory recovery proceedings follow. A Certificate under section 31 or 33 notifies a taxpayer that a specified sum is due and that a tax recovery officer has forwarded a certified recovery certificate; the taxpayer must pay the stated sum within fifteen days, failing which recovery will proceed under the Act and the Second Schedule to the Income-tax Act, 1961. The notice itemises arrears (tax, penalty, interest, other sums) and makes the taxpayer liable for costs, charges and expenses incurred in issuing the notice and executing recovery processes.