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<h1>Tax Officer Jurisdiction Defined by Location; Can Transfer Cases for Faster Recovery Under Sections 219 and 130.</h1> The Tax Recovery Officer (TRO) responsible for recovering tax under Section 219 is determined by the location of the assessee's business, residence, or property, or by jurisdiction assigned under Section 130. If the TRO cannot recover the full amount through property sale or deems it necessary to expedite recovery, they may send a certificate specifying tax arrears to another TRO in the relevant jurisdiction. The receiving TRO then assumes responsibility for recovering the specified tax arrears according to the relevant legal provisions.