Circular 162/73/95 specifies the categories of cases, which can be transferred to call book. All such cases should be reviewed periodically

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..... Subject: Check on delays - Maintenance of Call Book Instructions-regarding. Please find enclosed copy of paras 42 to 45 of the 14th Report of the PAC (11th Lok Sabha) 1996-97. The PAC has observed that the present manner of transfer of cases to Call book is not satisfactory. such transfers raise doubts regarding the manner of disposal of some of the provisional assessment ca .....

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..... has desired that a special review of all the cases of Provisional assessment, transferred to the call book should be immediately undertaken and follow-up action taken, in order to ensure that the prevalent instructions have been complied with and proper revenue is collected. 4. You are requested to ensure that Board Circulars on the subject are scrupulously adhered to. A special review of .....

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