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<h1>Rectification powers: tax recovery officers may be authorised to correct apparent record mistakes alongside assessing officers for recoverable sums.</h1> A Tax Recovery Officer may be authorised by the Chief Commissioner or Commissioner by written order to exercise the Assessing Officer's rectification powers to correct mistakes apparent from the record in respect of orders that result in a recoverable sum where a recovery certificate has been drawn; such powers are to be exercised concurrently with the Assessing Officer.