TaxTMI 
TaxTMI 
Tax Recovery Officer by whom recovery is to be Effected - Section 414 (New) / section 223 (old)
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the tax arrears pursuant to a certificate drawn up under Section 413. The provision also enables transfer of the recovery certificate to another Tax Recovery Officer where the assessee owns property falling within multiple jurisdictions or where such transfer is necessary for expeditious or effective recovery. Section 414(1) - Jurisdiction of Tax Recovery Officer For the purposes of Section....
X X X X Extracts X X X X
X X X X Extracts X X X X
....overy Officer who has drawn up the certificate may forward- • the original certificate; or • a certified copy of the certificate specifying the amount to be recovered, where only a part of the demand is required to be recovered, to another Tax Recovery Officer having jurisdiction over such property where- • he is unable to recover the entire amount f....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Tax Recovery Officer competent to recover tax pursuant to a recovery certificate and provides for transfer of the certificate where recovery extends beyond one jurisdiction. Jurisdiction of Tax Recovery Officer Jurisdiction based on the assessee's place of business or profession, residence, or location of movable or immovable property, as assigned by the Board or authorised ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sioner who is authorised in this behalf by the Board in pursuance of section 241. Multiple jurisdictions Enables transfer of the certificate to another Tax Recovery Officer where the assessee owns property situated in different jurisdictions. Enables transfer of the certificate to another Tax Recovery Officer where the assessee owns property situated in different jurisdictions. ....