Tax Recovery Officer jurisdiction directs who may effect recovery and permits transferring the recovery certificate to another officer.

Allocation of responsibility for tax recovery is governed by designation of the Tax Recovery Officer according to the officer's jurisdiction over the assessee's business or residence or over the location of the assessee's movable or immovable property. Where an assessee has property in more than one jurisdiction and the issuing officer cannot realise the whole amount or deems it necessary to expedite recovery, that officer may send the certificate or a prescribed certified copy specifying the amount to another Tax Recovery Officer who shall proceed as if the certificate had been issued by him.

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