1 (1) The Tax Recovery Officer competent to take action under section 222
shall be-
(a) the Tax Recovery Officer within whose jurisdiction the assessee carries on
his business or profession or within whose jurisdiction the principal place of
his business or profession is situate, or
(b) the Tax Recovery Officer within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situate, the jurisdiction for this purpose being the jurisdiction assigned to the Tax Recovery Officer under the orders or directions issued by the Board, or by the 2 Principal Chief Commissioner or Chief Commissioner or 3 Principal Commissioner or Commissioner who is authorised in this behalf by the Board in pursuance of section 120.
(2) Where an assessee has property within the jurisdiction of more than one
Tax Recovery Officer and the Tax Recovery Officer by whom the certificate is
drawn up-
(a) is not able to recover the entire amount by sale of the property, movable or
immovable, within his jurisdiction, or
(b) is of the opinion that, for the purpose of expediting or securing the recovery of the whole or any part of the amount under this Chapter, it is necessary so to do, he may send the certificate or, where only a part of the amount is to be recovered, a copy of the certificate certified in the prescribed manner and specifying the amount to be recovered to a Tax Recovery Officer within whose jurisdiction the assessee resides or has property and, thereupon, that Tax Recovery Officer shall also proceed to recover the amount under this Chapter as if the certificate or copy thereof had been drawn up by him.
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1. Subs. by Act 4 of 1988, s. 87, for sections 223,
224 and 225 (w.e.f. 1-4-1989).
2. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.e.f. 1-6-2013).
3. Subs. by s. 4, ibid., for "Commissioner" (w.e.f. 1-6-2013).
Section 216 Interest payable by assessee in case of under-estimate, etc
Section 217 Interest payable by assessee when no estimate made
Section 218 When assessee deemed to be in default
Section 219 Credit for advance tax
Section 220 When tax payable and when assessee deemed in default
Section 221 Penalty payable when tax in default
Section 222 Certificate to Tax Recovery Officer
Section 223 Tax Recovery Officer by whom recovery is to be effected
Section 224 Validity of certificate and cancellation or amendment thereof
Section 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof