Tax Recovery Officer by whom recovery is to be effected
216. (1) The Tax Recovery Officer competent to take action under section 215 shall be the Tax Recovery Officer -
(a) within whose jurisdiction -
(i) the assessee carries on his business;
(ii) the principal place of the business of the assessees 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 134.
(2) The Tax Recovery Officer, referred to in sub-section (1), may send a certificate, in the prescribed manner, specifying the tax arrears to be recovered, to another Tax Recovery Officer within whose jurisdiction the assessee resides or has property, if the Tax Recovery Officer -
(a) is not able to recover the entire amount by 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.
(3) The other Tax Recovery Officer shall, on receipt of the certificate, assume jurisdiction for recovery of the amount of tax arrears specified therein and proceed to recover the amount in accordance with the provisions of this sub-Chapter.
