Tax Recovery Officer definition expanded to include authorised land-revenue officers and gazetted officers by government notification. The amendment substitutes the definition of Tax Recovery Officer to include: (i) a Collector or additional Collector; (ii) any officer empowered under law to recover arrears of land revenue or other public demands authorised by the State Government by notification to exercise Tax Recovery Officer powers; and (iii) any Gazetted Officer of the Central or State Government authorised by the Central Government by notification to exercise such powers, the substitution being deemed always operative.