33Tax Recovery Officer by whom recovery of tax dues is to be effected.

(1) The Tax Recovery Officer competent to take action under section 31 shall be the Tax Recovery Officer —
(a) within whose jurisdiction —
(i) the assessee carries on his business;
(ii) the principal place of business of the assessee 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 6.
(2) The Tax Recovery Officer, referred to in sub-section (1), may send a certificate, in such manner as may be prescribed, specifying the tax arrear to be recovered, to another Tax Recovery Officer within whose jurisdiction the assessee resides or has property, if the first-mentioned 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 to send such certificate.
(3) The second-mentioned Tax Recovery Officer shall, on receipt of the certificate, assume jurisdiction for recovery of the amount of tax arrear specified therein and proceed to recover the amount in accordance with the provisions of this Chapter.