Tax Recovery Officer jurisdiction clarified: transferable recovery certificates enable inter jurisdictional enforcement subject to prescribed certification.
Clause 414 sets the rule for which Tax Recovery Officer may effect recovery: the TRO where the assessee carries on business or has a principal place of business, and the TRO where the assessee resides or any of the assessee's movable or immovable property is situated. It permits transfer of recovery certificates between TROs when assets span jurisdictions or recovery cannot be effected locally, authorises the receiving TRO to act as if the certificate were its own, and requires certification in the prescribed form to ensure procedural integrity.