https://www.taxtmi.com/acts?id=11878 The Tax Recovery Officer competent to act is the officer within whose jurisdiction the assessee carries on business, has a principal place of business, resides, or holds movable or immovable property, or an officer assigned jurisdiction. That officer may send a prescribed certificate to another officer when unable to recover the whole amount locally or when transfer is necessary to expedite or secure recovery; the receiving officer then assumes jurisdiction and proceeds to recover the specified tax arrear under the Chapter. en-us Fri, 17 Sep 2010 11:41:44 +0530 Fri, 17 Sep 2010 11:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11878 The Tax Recovery Officer competent to act is the officer within whose jurisdiction the assessee carries on business, has a principal place of business, resides, or holds movable or immovable property, or an officer assigned jurisdiction. That officer may send a prescribed certificate to another officer when unable to recover the whole amount locally or when transfer is necessary to expedite or secure recovery; the receiving officer then assumes jurisdiction and proceeds to recover the specified tax arrear under the Chapter. Act-Rules Bills Fri, 17 Sep 2010 11:41:44 +0530 https://www.taxtmi.com/acts?id=11878