138. Certificate for recovery of tax.-

138.Certificate  for  recovery  of  tax.- 

(1)  When  an  assessee  is  in  default  or  is deemed to be in default in making payment of tax, the Deputy Commissioner of Taxes may forward to the Tax Recovery Officer a certificate for recovery of the tax, under his signature specifying the amount of arrears due from the assessee; and such certificate may be issued notwithstanding that proceedings for recovery of the arrears by any other mode have been taken.

(2) A certificate under sub-section (1) may be forwarded to-

(a) the Tax Recovery Officer within whose jurisdiction the assessee carried on his business or profession or the principal place of business or profession of the assessee 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; or
(c) the Tax Recovery Officer who has jurisdiction in relation to the assessee whose income is assessable by the Deputy Commissioner of Taxes forwarding the certificate.

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