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Procedure for recovery of expenses made by TROs in realising arrears of revenue as per Rule 5b of 2nd Schedule.

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..... s, cost of drum beating etc. from out of their pockets and got these expenses reimbursed to themselves out of the recoveries effected from the defaulters by attachment and sale of movable/immovable properties. The AG's objection to such appropriation was that the same was opposed to rule 7 of the Central Treasury rules. 2. The matter was examined in the board in consultation with the Ministry of .....

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..... d schedule authorises the recovery of all charges in respect of proceedings taken for realising the arrears from the defaulter. Rule 8'1'a' of the 2nd schedule directs that whenever assets are realised in execution of a certificate the costs incurred by the ITO shall be paid to him. 4. It has therefore been decided that the TROs should be instructed to- i) draw from contingencies to meet expense .....

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