Tax Recovery Officer by whom recovery is to be effected

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..... or profession or within whose jurisdiction the principal place of his business or profession is situate, or ( b ) the Tax Recovery Officer within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situate, the jurisdiction for this purpose being the jurisdiction assigned to the Tax Recovery Officer under the orders or directions issued by the Boa .....

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..... ner 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 copy thereof had been drawn up by him.] ------------------------- Notes :- 1. Substituted by the Direct Tax Laws .....

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