Tax Recovery Officer by whom recovery is to be effected [Section 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 business or profession is situated.

(b) The Tax Recovery Officer within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situated.

(2) The jurisdiction is assigned either by the Board or the Chief Commissioner or Commissioner who is authorised in this behalf by the Board under section 120.

(3) Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer and Recovery Officer by whom the certificate is drawn up

(a) is not able to recover the entire amount by sale of the property within his jurisdiction.

(b) he may send the certificate to a Tax Recovery Officer within whose jurisdiction the assessee has property. There upon the Tax Recovery Officer shall proceed to recover the amount as if the certificate was drawn up by him.