Tax recovery officer jurisdiction may transfer by certificate to another officer to secure or expedite arrear recovery. Section 33 designates the competent Tax Recovery Officer based on business location, principal place of business, residence, property location, or assigned jurisdiction. If the initial officer cannot fully recover arrears or deems transfer expedient, he may send a prescribed certificate specifying the tax arrear to another officer having jurisdiction over the assessee's residence or property; on receipt the second officer assumes jurisdiction and proceeds to recover the specified arrear under the Chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax recovery officer jurisdiction may transfer by certificate to another officer to secure or expedite arrear recovery.
Section 33 designates the competent Tax Recovery Officer based on business location, principal place of business, residence, property location, or assigned jurisdiction. If the initial officer cannot fully recover arrears or deems transfer expedient, he may send a prescribed certificate specifying the tax arrear to another officer having jurisdiction over the assessee's residence or property; on receipt the second officer assumes jurisdiction and proceeds to recover the specified arrear under the Chapter.
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