Tax Recovery Officer by whom recovery of tax dues is to be effected.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (a) within whose jurisdiction - (i) the assessee carries on his business; (ii) the principal place of business of the assessee 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 6. (2) The Tax Recovery Officer, referred to in sub-section (1), may send a certificate, in s....