Report No. 12
232. Collector to whom certificate is to be issued.-
(1) The Income-tax Officer may forward the certificate referred to in section 231 [46(2), main para] to-
(a) the Collector within whose jurisdiction the assessee carries on his business, profession or vocation or within whose jurisdiction the principal place of his business, profession or vocation is situate, or
(b) the Collector within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situate.
(2) If the Collector to whom a certificate is sent by an Income-tax Officer is not able to recover the entire amount by sale of the property, movable and immovable, but has information that the assessee has property in a district within the jurisdiction of another Collector, he may send the certificate to such other Collector or to a Collector within whose jurisdiction the assessee resides, and thereupon that Collector shall proceed to recover the amount under this Chapter as if the certificate was sent to him by the Income-tax Officer.
Explanation.-In this section, "Collector" means a Collector of a district in any part of India, and includes an Additional Collector of any such district.