(1) If a taxpayer defaults or is deemed to be in default in payment of tax arrears, the Deputy Commissioner of Taxes may send a certificate under his signature to the Tax Recovery Officer for the purpose of recovery specifying the amount of arrears due from the taxpayer; and such certificate may be issued notwithstanding any other proceedings taken for recovery of dues.

(2) Any certificate under sub-section (l) shall be forwarded to the following Tax Recovery Officers namely: -

(a)   the tax recovery officer under whose jurisdiction the taxpayer carries on business or where the principal place of business of the taxpayer is situated;

(b)   the taxpayer resides or any immovable or immovable property of the taxpayer is situated; or

(c)   any taxpayer assessable to tax by the Deputy Commissioner of Taxes, over whom the jurisdiction of the Tax Recovery Officer concerned rests.