5. Interest, costs and charges recoverable.- There shall be recoverable, in the proceedings in execution of every certificate,— (a) such interest upon the amount of tax or penalty or other sum to which the certificate relates as is payable in accordance with sub-section (2) of section 220, and (b) all charges incurred in respect of— (i) the service of notice upon the defaulter to pay the arrears, and of warrants and other processes, and (ii) all other proceedings taken for realising the arrears.
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