Tax Recovery Officer jurisdiction determines recovery authority; certificates may be transferred to local officers to enforce recovery. Section 223 designates the Tax Recovery Officer competent for recovery as the officer within whose jurisdiction the assessee carries on business or resides or where the assessee's movable or immovable property is situated, with jurisdiction assigned by the Board or authorised commissioners. If the assessee has property in multiple jurisdictions and the officer who drew the recovery certificate cannot recover the full amount or deems transfer necessary to expedite recovery, that officer may send the certificate or a certified copy specifying the amount to another Tax Recovery Officer who shall proceed to recover it as if the certificate were drawn by him.