Tax recovery jurisdiction transfer allows a recovery officer to forward a certified certificate to another officer to enforce tax dues.

The substituted sub section permits a Tax Recovery Officer, unable to recover the full amount within his jurisdiction or deeming transfer necessary to expedite recovery, to send the certificate or a prescribed certified copy specifying the amount to another Tax Recovery Officer where the assessee resides or has property; that receiving officer must proceed to recover the amount under the Chapter as if the certificate had been sent to him by the income tax officer.

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