Tax recovery jurisdiction transfer allows a recovery officer to forward a certified certificate to another officer to enforce tax dues. The substituted sub section permits a Tax Recovery Officer, unable to recover the full amount within his jurisdiction or deeming transfer necessary to expedite recovery, to send the certificate or a prescribed certified copy specifying the amount to another Tax Recovery Officer where the assessee resides or has property; that receiving officer must proceed to recover the amount under the Chapter as if the certificate had been sent to him by the income tax officer.
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 jurisdiction transfer allows a recovery officer to forward a certified certificate to another officer to enforce tax dues.
The substituted sub section permits a Tax Recovery Officer, unable to recover the full amount within his jurisdiction or deeming transfer necessary to expedite recovery, to send the certificate or a prescribed certified copy specifying the amount to another Tax Recovery Officer where the assessee resides or has property; that receiving officer must proceed to recover the amount under the Chapter as if the certificate had been sent to him by the income tax officer.
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