Tax Recovery Commissioner role expands to include recovery, appeals and write-off supervision, requiring liaison with state authorities. Five new Tax Recovery Commissioners were sanctioned and notified while corresponding Additional Commissioner posts were abolished; Tax Recovery Commissioners will supervise recovery work, review arrear proformas, decide on stays of demand and withholding of refunds under section 241, and handle write-off of irrecoverable demands via departmental and Zonal Committees. They must also prepare to take over appellate work from State Government officials, establishing liaison to ensure smooth transfer.