Tax Recovery Officer by whom recovery is to be effected

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Full Text of the Document

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....ss; (ii) the principal place of the business of the assessees is situate; (iii) the assessee resides; or (iv) any movable or immovable property of the assessee is situate;or (b) who has been assigned jurisdiction under section 134. (2) The Tax Recovery Officer, referred to in sub-section (1), may send a certificate, in the prescribed manner, specifying the tax arrears to be recovered....