Clause 414 - Tax Recovery Officer by whom recovery is to be effected.

Tax Recovery Officer jurisdiction determines who may enforce recovery, and certificates may be transferred to another officer to complete recovery.

The Tax Recovery Officer empowered to effect recovery is the officer whose jurisdiction covers the assessee's principal place of business or profession, or the assessee's residence or property, as assigned by Board directions or an authorised income-tax authority. If property spans multiple jurisdictions and the issuing officer cannot fully recover the amount or deems transfer necessary to expedite recovery, he may send the certificate or a prescribed certified copy specifying the amount to another Tax Recovery Officer, who shall thereupon recover the amount as if the certificate had been drawn up by him.