Income Tax Act, 2025
Section 7: Subs. by Act 4 of 1988, s. 86, for sub-section (2) (w.e.f. 11989).
7. Subs. by Act 4 of 1988, s. 86, for sub-section (2) (w.e.f. 11989).
686
1[223. Tax Recovery Officer by whom recovery is to be effected.—(1) The Tax Recovery Officer
competent to take action under section 222 shall be—
(a) the Tax Recovery Officer within whose jurisdiction the assessee carries on his business 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 Board, or by the 2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner] who is authorised in this behalf by the
Board in pursuance of section 120.
(2) Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer
and the Tax Recovery Officer by whom the certificate is drawn up—
(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,
he may send the certificate or, where only a part of the amount is to be recovered, a copy of the certificate
certified in the prescribed mannerand 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.
224. Validity of certificate and cancellation or amendment thereof.—It shall not be open to the
assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground
whatsoever, but it shall be lawful for the Tax Recovery Officer to cancel the certificate if, for any reason,
he thinks it necessary so to do, or to correct any clerical or arithmetical mistake therein.
(w.e.f. 11989).
686
1[223. Tax Recovery Officer by whom recovery is to be effected.—
The Tax Recovery Officer
competent to take action under section 222 shall be—
the Tax Recovery Officer within whose jurisdiction the assessee carries on his business or
profession or within whose jurisdiction the principal place of his business or profession is situate, or
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 Board, or by the 2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner] who is authorised in this behalf by the
Board in pursuance of section 120.
Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer
and the Tax Recovery Officer by whom the certificate is drawn up—
is not able to recover the entire amount by sale of the property, movable or immovable,
within his jurisdiction, or
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 part of the amount is to be recovered, a copy of the certificate
certified in the prescribed mannerand 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.
224. Validity of certificate and cancellation or amendment thereof.—It shall not be open to the
assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground
whatsoever, but it shall be lawful for the Tax Recovery Officer to cancel the certificate if, for any reason,
he thinks it necessary so to do, or to correct any clerical or arithmetical mistake therein.