Joint Survey by C. Ex. Deptt. and Income Tax Department of Industrial Complexes Housing Small Scale Units - Regarding - Central Excise - 1/93-CX.6

Joint Survey by C. Ex. Deptt. and Income Tax Department of Industrial Complexes Housing Small Scale Units - Regarding Circular No. 1/93-CX.6 Dated 12-1-1993 [From F.No. 213/33/92-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Joint Survey by C. Ex. Deptt. and Income Tax Department of Industrial Complexes Housing Small Scale Units - Regarding. The recommendations of Public Accounts Committee regarding Assessment of Small Scale Undertakings. The Committee is of the view that the Surveys of Industrial Complex Housing Small Scale Units should be undertaken jointly by the Central Excise Deptt. and Income Tax Department to ensure more effective and result oriented measures for acrual of revenue to the ex-chequer. The Income-Tax Department has been informed that they may approach the Central Excise Department and that Central Excise Authority will extend due cooperation in this regard. It is simultaneously being reiterated that any such survey should be conducted with the permission of an officer not below the rank of Assistant Collector. Such permission need not be with reference to individual factories, but with reference to all small-scale factories operating in a specified industrial area. 2. Field formations may be informed accordingly. 3. A report on the results achieved by such joint surveys may be sent after three months.