Time and manner of payment of tax arrear: declarant must pay determined sum within the prescribed period and obtain certificate. The designated authority determines the amount payable following a declaration and issues an order fixing the sum; if a material particular is found false the declaration is void and proceedings revive. The declarant must pay the determined sum within the prescribed period, intimate payment with proof, and the authority will issue a certificate. Such orders are conclusive and cannot be reopened, and any appeals or proceedings giving rise to the arrear are deemed withdrawn unless withdrawn from higher courts with proof supplied.