https://www.taxtmi.com/acts?id=4080 Section 223 designates the Tax Recovery Officer competent for recovery as the officer within whose jurisdiction the assessee carries on business or resides or where the assessee's movable or immovable property is situated, with jurisdiction assigned by the Board or authorised commissioners. If the assessee has property in multiple jurisdictions and the officer who drew the recovery certificate cannot recover the full amount or deems transfer necessary to expedite recovery, that officer may send the certificate or a certified copy specifying the amount to another Tax Recovery Officer who shall proceed to recover it as if the certificate were drawn by him. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 22 Jul 2025 11:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4080 Section 223 designates the Tax Recovery Officer competent for recovery as the officer within whose jurisdiction the assessee carries on business or resides or where the assessee's movable or immovable property is situated, with jurisdiction assigned by the Board or authorised commissioners. If the assessee has property in multiple jurisdictions and the officer who drew the recovery certificate cannot recover the full amount or deems transfer necessary to expedite recovery, that officer may send the certificate or a certified copy specifying the amount to another Tax Recovery Officer who shall proceed to recover it as if the certificate were drawn by him. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4080