Substitution of new sections for sections 223, 224 and 225

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....ery Officer by whom recovery is to be effected. (1) The Tax Recovery Officer competent to take action under section 222 shall be - (a) the Tax Recovery Officer within whose 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 ....

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....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 recovered, a copy of the certificate certified in the prescribed manner and specifying the amount to be recovered to a Tax Recovery Officer within whose jurisdiction the assessee resides or has property and thereupon, that Tax Recovery Officer shall also proceed to recover ....

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....x until the expiry of the time so granted. (2) Where the order giving rise to a demand of tax for which a certificate has been drawn up is modified in appeal or other proceeding under this Act, and, as a consequence thereof, the demand is reduced but the order is the subject-matter of further proceeding under this Act. the Tax Recovery Officer shall stay the recovery of such part of the a....