Section 223

Tax Recovery Officer to whom certificate is to be issued.

223. (1) The Income-tax Officer may forward the certificate referred to in section 222 to—

(a) the Tax Recovery Officer with in whose jurisdiction the assessee Carries on his business or profession or with in whose jurisdiction the principal place of his business or profession is situate ; or

(b) the Tax Recovery Officer with in whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situate.

¹[(2) Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer and the Tax Recovery Officer to whom a certificate is sent by an Income-tax Officer—

(a) is not able to recover the entire amount by the sale of the property, movable or immovable, within his jurisdiction, or

(b) is of the opinion that, for the purpose of expediting or securing the recovery of the whole or any part of the amount under this Chapter, it is necessary so to do,

he may send the certificate or, where only a pan of the amount is to be recovered, a copy of the certificate 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 the amount under this Chapter as if the certificate or the copy thereof had been the certificate sent to him by the Income-tax Officer.

 

 

 

[AS AMENDED BY THE FINANCE ACT, 1982]