Amendment status not verified — confirm the current text below against the official source.
Tax Recovery Inspector l'hom cefificates to be forwarded- (1) Theprescribed authority may forwa'd the celtifi cate refcfi ecl to in sub-secdon (2) ofsection 45 in respectofa celtificate debtorto' - (a) the Tax Recovery Inspecior within whosejudsdictior such cel lil'lcate - debtor cames or carried oll hjs business orwithin whosejLtdsdiction lhe goods are seized under-section 68: (b) dre Tax Recovery Inspectorwithir whoseiudscliciion such cerlificale-debtor is available orsitualed Whue such certificate-debtot ha's ptopelty within thejurisdiction of nlorc than one Ta{ Recovery Irspecrcr aod fte Tax Recovery Inspcctor lo whom a certificate is sel1tby the presclibed authorit,'- rabie (a) is not able to recovel-the entire amouflt by sale of the prcperty' movable or immo\ rvilbin his julisdiction' or (b) is of the opinion that for the Purposeofexpediting or secuing the recovery ofthe whole amount, acopy olthe ce ificateshallbe senltolheTaxRecoveryInspector in whose jurisdiction fie par.t of the propefiy' movable or inmovable lies and the Tax RecovelJ Inspcctor, on receipt olthe copy ofthe Ceftiflcate shall plocee'l to rccovor lhe amourlt due from the property in accordance with theprovisions ofthis section as if the Cerdficate is received bY him indePendently Wherc the Tax Reco\ ery lnspcctor experience the difficulty in recovety ofthe amountdue under clause (b) of sub-section (2)' then the prescribcd auftority shal I refel Lhe matter to dle Collecto. for rccovery of the amountdue as an anear ofLand Revenue' (2) (l) 4t J7, -\nlendl1rent of certilicatcs lbr tax rccovery- i1) \ot$,ithstaudjng thut acerdficatc has been lbrwilrded lo a Tix llccovel-y Inspector. thc pr.scribcd ruLlxrrily sha1l h:Lvc lhe Dower to wilh(ltr\\, or'clrtccl !nch ceniilcxre, (rr-() corrccl suchcerlificate. (2 ) l'he pr escribcd authority shall in tinratc to the Tax Recovcry ln spector any or der withdr'aw in u olcancclingaccnificateorxnycorrectionmadebyhimundersub scction(l).