Inclusion of Tax Recovery Officer extends recovery powers alongside Assessing Officer in income tax recovery provisions. The amendment inserts the words "or Tax Recovery Officer" after every occurrence of "Assessing Officer" in sub-sections (2), (3), (4) and (5) of section ... Summary
Inclusion of Tax Recovery Officer extends recovery powers alongside Assessing Officer in income tax recovery provisions.
The amendment inserts the words "or Tax Recovery Officer" after every occurrence of "Assessing Officer" in sub-sections (2), (3), (4) and (5) of section 226, thereby naming Tax Recovery Officers alongside Assessing Officers within the section's recovery provisions.
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