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821/CBDT. - Income Tax - 821/CBDTExtract INSTRUCTION NO. 821/CBDT Dated : January 2, 1975 Recommendation No.202 contained in Para 4.22 of the Report of the Wanchoo Committee reads as under:- " Adequate storage facilities, including strong rooms and safes, should be provided and adequate arrangement made for the safe custody of distrained goods. The Department should make arrangement with Jail authorities for locking up of tax defaulters in civil prisons. Adequate funds should be placed at the disposal of Tax Recovery Officers to defray the expenses of defaulters' stay in the civil lock up". 2. The above recommendation has been accepted in principle. It has, however, been decided that, instead of keeping the distrained articles in Departments' own strong rooms and safes, these should be kept in sealed boxes in banks or treasuries. 3. As far as arrangements with the Jail Authorities for the detention of tax defaulters are concerned, these have already been made and have been working well. The Commissioners of Income tax have also been defraying, from the funds available with them, the expenses for the detention of tax defaulters in civil prison. No complaint has been received from any of the Commissioners regarding either non-cooperation from Jail Authorities or inadequacy of funds for defraying the expenses in connection with the detention of tax defaulters in Civil Prison. In case, however, they face any difficulties, in actual practice due to lack of storage facilities non- cooperation from the Jail Authorities or inadequacy of funds for defraying the expenses, they may bring them to the notice of the Board so that remedial steps are taken.
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