Section 223 - Tax Recovery Officer by whom recovery is to be effected

Tax Recovery Officer jurisdiction under Section 223 allows transfer of certificates between officers for efficient collection

Section 223 of the Income-tax Act, 1961 establishes the jurisdiction and authority of Tax Recovery Officers for tax collection. The competent Tax Recovery Officer is determined by either the location where the assessee conducts business or profession, or where the assessee resides or owns property. Jurisdiction is assigned through orders from the Board or authorized commissioners under section 120. When an assessee has property across multiple jurisdictions, the Tax Recovery Officer may transfer the certificate to another officer if unable to recover the full amount or to expedite recovery. The receiving officer then proceeds with recovery as if the certificate was originally issued to them. This provision ensures efficient tax recovery by allowing flexibility in jurisdictional enforcement and coordination between multiple Tax Recovery Officers when assets are distributed across different territorial limits.