What is Certificate to Tax Recovery Officer? Tax Recovery Officer by whom recovery is to be effected? Section 222 and 223 of Income Tax Act 1961

Certificate to Tax Recovery Officer and Tax Recovery Officer by whom recovery is to be effected are defined under section 222 and 223 of Income Tax Act 1961. Provisions under these Sections are :

Section 218 of Income Tax Act "When assessee deemed to be in default"

Section 218. If any assessee does not pay on the date specified in sub-section (1) of section 211, any Installment of the advance tax that he is required to pay by an order of the Assessing Officer under sub-section (3) or sub-section (4) of section 210 and does not, on or before the date on which any such Installment as is not paid becomes due, send to the Assessing Officer an intimation under sub-section (5) of section 210 or does not pay on the basis of his estimate of his current income the advance tax payable by him under sub-section (6) of section 210, he shall be deemed to be an assessee in default in respect of such Installment or Installments.

 

Section 223 of Income Tax Act "Tax Recovery Officer by whom recovery is to be effected"

223. (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 65[Principal Chief Commissioner or] Chief Commissioner or 65[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 manner66 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.

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