Observance of rules of receipt of government money and payment in public account. - Income Tax - 1442/CBDT

INSTRUCTION NO. 1442/CBDT Dated: December 30, 1981 A case has been brought to the notice of the board where the tax was reported to have been collected on the basis of the receipts issued from the missing receipt books but the amount so collected was not credited to Government account. In this connection Board had issued comprehensive Instructions No.315[16/281/69-ITCC] dated the 26th July 1971 for proper accounting etc of such receipt books and it had again occassion to impress upon the TROs and their Inspectors dated 2nd September 1974 to follow the detailed procedure laid down in the treasury rules for receipt of Government moneys and payment of such moneys in the public account. It seems that the procedure laid down in the boards Instructions is not being strictly adhered to by the officials concerned. The board takes a serious view of non-compliance of its instructions. 2. The board reiterates the above instructions and would like you to impress upon all officers the need for observance of these instructions so that such lapses do not occur again. 3, The receipt of these instructions may pleas be acknowledged.