Tax Recovery Officer by whom recovery is to be effected.

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..... 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 130. (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 withi .....

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