Sch. II Part I Rule 2 ISSUE OF NOTICE. When a certificate has been drawn up by the Tax Recovery Officer for the recovery of arrears under this Schedule, the Tax Recovery Officer  shall cause to be served upon the defaulter a notice requiring the defaulter  to pay the amount specified in the certificate within fifteen days from  the date of service of the notice and intimating that in default steps  would be taken to realise the amount under this Schedule.