Delegation of Tax Recovery Officer powers permits subordinate officers to act, with reserve-price safeguards and property-acceptance rules. A Gazetted Tax Recovery Officer may entrust functions to a subordinate (not below Inspector rank) with approval safeguards; sales of attached property require a reserve price and cannot be completed below that price; authorised Income-tax Officers may bid for postponed properties on behalf of the Central Government and may accept property in satisfaction of debt, with vesting on delivery of possession and payment of any excess plus interest; arrest warrants may be executed by other Tax Recovery Officers within whose jurisdiction the defaulter is found, and the Karta of an HUF is deemed the defaulter.