31. Definitions.-

In this Part, unless the context otherwise requires,

(6) 'Tax Recovery Officer' means the assessing authority or any other officer authorized by the Commissioner to exercise powers under clause (b) of sub-section (1) of section 13 or under clause (aa) of sub-section (3) of section 13 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957).