The West Bengal Sales Tax Act, 1994
Chapter VII : ASSESSMENT OF TAX, IMPOSITION OF PENALTY, PAYMENT, COLLECTION AND RECOVERY OF TAX, INTEREST AND PENALTY AND REFUND OF TAX, INTEREST AND PENALTY

53. Tax Recovery Officer to whom certificates to be forwarded

(1) The Commissioner may forward the certificate referred to in sub-section (2) of section 52 in respect of a certificate-debtor to -

(a) the Tax Recovery Officer within whose jurisdiction such certificate-debtor carries or carried on his business or within whose jurisdiction the principal place of business is situated or within whose jurisdiction the goods are seized under section 70 ; or

(b) the Tax Recovery Officer within whose jurisdiction such certificate-debtor resides or any movable or immovable property of such certificate-debtor is available or situated.

(2) Where such certificate-debtor has property within the jurisdiction of more than one Tax Recovery Officer, and the Tax Recovery Officer to whom a certificate is sent by the Commissioner -

(a) is not able to recover the entire amount by the 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 or any part of the amount under this section, it is necessary so to do,

he may send the certificate or, where only a part of the amount is to be recovered, a copy of the certificate certified in accordance with the rules in Schedule X and specifying the amount to be recovered to a Tax Recovery Officer within whose jurisdiction such certificate-debtor resides or has property, and thereupon that Tax Recovery Officer shall also proceed to recover such amount as if the certificate of the copy thereof had been the certificate sent to him by the Commissioner.