Tax Recovery Inspector whom certificates to be forwarded

(1) The prescribed authority may forward the certificate referred to in sub-section (2) of section 45 in respect of a certificate debtor to - (a) the Tax Recovery Inspector within whose jurisdiction such certificate debtor carries or carried out his business or within whose jurisdiction the goods are seized under section 68: (b) the Tax Recovery Inspector within whose jurisdiction such certificate-debtor is available or situated. (2) Where such certificate-debtor has property within the jurisdiction of more than one Tax Recovery Inspector and the Tax Recovery Inspector to whom a certificate is sent by the prescribed authority - (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 amount, a copy of the certificate shall be sent to the Tax Recovery Inspector in whose jurisdiction the part of the property, movable or immovable lies and the Tax Recovery Inspector, on receipt of the copy of the certificate shall proceed to recover the amount due from the property in accordance with the provisions of this section as if the certificate is received by him independently. (3) Where the Tax Recovery Inspector experience the difficulty in recovery of the amount due under clause (b) of sub-section (2), then the prescribed authority shall refer the matter to the Collector for recovery of the amount due as an arrear of Land Revenue.