¹[45D. Recovery officer to whom certificate is to be forwarded.--(1) The authorised officer may forward the certificate referred to in section 45C to the Recovery Officer within whose jurisdiction the employer--
         (a) carries on his business or profession or within whose jurisdiction the principal place of his factory or establishment is situate; or
         (b) resides or any movable or immovable property of the factory or establishment or the principal or immediate employer is situate.
     (2) Where a factory or an establishment or the principal or immediate employer has property within the jurisdiction of more than one Recovery Officers and the Recovery Officer to whom a certificate is sent by the authorised officer--
         (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, 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 the manner prescribed by the Central Government and specifying the amount to be recovered to the Recovery Officer within whose jurisdiction the factory or establishment or the principal or immediate employer has property or the employer resides, and thereupon that Recovery Officer shall also proceed to recover the amount due under this section as if the certificate or the copy thereof had been the certificate sent to him by the authorised officer.]