Modification of the amount under certificate for recovery and recovery of such modified amount.

86. (1) If any amount of net tax or any other tax, penalty or interest, proceedings for the recovery of which have been commenced is subsequently modified in consequence of any order passed on re-assessment, rectification, appeal, revision or review, as the case may be, the appropriate assessing authority shall, within six months from the date of such order, serve upon the certificate debtor, a notice in Form No. 28 specifying therein, inter alia, the amount of such net tax or any other tax, penalty or interest due from him upon modification and send a copy thereof to the Certificate Officer or the Tax Recovery Officer, as the case may be.