Arrear demands against the Muslim Evacuees. - Income Tax - 407/CBDT

INSTRUCTION NO. 407/CBDT Dated: April 19, 1972 Section(s) Referred: 287 Statute: Income - Tax Act, 1961 I am directed to refer to Board's Circular letter F.NO. 83/108/69-IT(B) (Instruction No. 339) dated 24th December, 1971 on the above subject. 2. A doubt has crept in whether the arrear demands against the Muslim Evacuees who are reported to have migrated to Pakistan after the Partition of the Courty and the demand outstanding in those cases are being transferred to the separate portion of the Demand and Collection Register meant for "Muslim Evacuees" in terms of Board's circular letter F.No. 160/12/59-IT dated 23.12.1959, are to be treated as written off and whether the same are also to be published in accordance with the above referred instructions of the Board. 3. The idea behind the publication of names of assessees in whose cases arrears have been written of was that the publication of such names may something help the Department in getting information from the members of the public regarding the benami or secret assets of the persons in whose cases the arrears of taxes have been written off from the account of the Department and this may sometimes lead to recovery of the whole or a part of the amount written of earlier. So far as the question of Muslim Evacuees in whose cases arrears are being transferred to the separate portion of the D.C.R. meant for "Muslim Evacuees", no such benefits are likely to be achieved by the publication of their names because they left India about 24 to 25 years back and the assets left behind by them, if any, were taken over by the Custodian of Evacuees Property. The Board have, therefore, decided that names of such assessees need not be published. 4. The receipt of this letter may please be acknowledged.