Section 414

Section 414: which Tax Recovery Officer handles recovery

Section 414 identifies which Tax Recovery Officer has jurisdiction to act on a Section 413 certificate, and allows the certificate (or a certified copy) to be sent to another Tax Recovery Officer when the assessee's property is spread across more than one jurisdiction.

This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.

Jurisdiction of the Tax Recovery Officer - Section 414(1)

For the purposes of Section 413, the Tax Recovery Officer is: (a) the Tax Recovery Officer within whose jurisdiction the assessee carries on his business or profession or has the principal place of his business or profession; or (b) the Tax Recovery Officer within whose jurisdiction the assessee resides or any of his movable or immovable property is situated - the jurisdiction being that assigned under orders or directions issued by the Board, or by an income-tax authority not below the rank of Commissioner authorised by the Board under Section 241.

Transferring the certificate when property lies in more than one jurisdiction - Section 414(2)

Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer, and the officer who drew up the certificate either cannot recover the entire amount from property within his own jurisdiction, or considers it necessary to expedite or secure recovery, he may send the certificate (or a certified copy specifying the amount to be recovered, where only part is to be recovered) to another Tax Recovery Officer under Section 414(1)(b).

That other Tax Recovery Officer then proceeds to recover the amount as if the certificate or copy had been drawn up by him.

Frequently asked questions

Which Tax Recovery Officer can act on a recovery certificate?

Either the one within whose jurisdiction the assessee carries on business or has his principal place of business/profession, or the one within whose jurisdiction the assessee resides or his movable/immovable property is situated.

Can a recovery certificate be sent to a Tax Recovery Officer in another area?

Yes. Under Section 414(2), if the assessee has property in more than one jurisdiction and full recovery is not possible locally (or transfer would help secure recovery), the certificate or a certified copy can be sent to a Tax Recovery Officer with jurisdiction over that other property.