Proper maintainance of registers in the office of Tax Recovery Officers. - Income Tax - 1723/CBDT

INSTRUCTION NO. 1723/CBDT Dated: August 18, 1986 According to Tax Recovery Inspectors Manual, two registers are required to be maintained in the office of Tax Recovery Officers, one for movable attached and sold and other for immovable attached and sold, containing details regarding name of tax defaulters, amount of arrears, date of attachment, description of property attached, date of sale etc. 2. The C AG in their report for the year 1984-85 (para 1.09.04) have noted that these registers were not being maintained at all or were maintained in a defective manner. In case of immovable properties the proper maintenance of this register and the inspection of it at periodic intervals would ensure effective monitoring of arrear collection, by sale of immovable properties attached. The proper filing in of the survey, number of property, its estimated value, the amount of sale proceeds, date of confirmation and the date of issue of sales certificate would go a long way in ensuring that properties attached are put to sale and the proceeds realised and adjusted against the arrear demand. In case of movable properties, among other things clear, accurate and detailed description of the properties should be recorded in the register to avoid any ambiguity or confusion about the property attached. 3. The Board desires that steps should be taken to ensure that these registers are maintained properly and updated from time to time as per the existing guidelines in the Tax Recovery Inspectors Manual. Compliance certificates from TROs working under your charge should be obtained, while inspecting the work of TROs, the senior officers should invariably inspect these registers. 4. This may kindly be brought to the notice of all TROs and their supervisory officers in your charge.