Tax Recovery Officer by whom recovery is to be effected

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....ctions issued by the Board, or by the 8[Principal Chief Commissioner or Chief Commissioner] or 9[Principal Commissioner or Commissioner] who is authorised in this behalf by the Board in pursuance of section 120. (2) Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer and the Tax Recovery Officer by whom the certificate is drawn up - (a) is not able to recover the entire amount by sale of the property, movable or immovable, within his jurisdiction, or (b) is of the opinion that, for the purpose of expediting or securing the recovery of the whole or any part of the amount under this Chapter, it is necessary so to do, he may send the certificate or, where only a part of the amount is to be recover....

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....hose jurisdiction the assessee carries on his business or profession or within whose jurisdiction the principal place of his business or profession is situate; or (b) the Tax Recovery Officer within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situate. 1[(2) Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer and the Tax Recovery Officer to whom a certificate is sent by an 6[Assessing Officer]- (a) is not able to recover the entire amount by the sale of the property, movable or immovable, within his jurisdiction, or (b) is of the opinion that, for the purpose of expediting or securing the recovery of the whole or any part of the amount under ....