Collection of arrear demands.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is being neglected by the assessing officers. The supervisory officers have also been found not to have taken requisite interest in this matter. Some of the reasons for pendency of arrear demands noticed during the course of sample study are ; 1. In many cases, there is no certification of the arrear demand brought forward in the arrear register. 2. Reconciliation of demand has not been done. N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. 7. In a large number of cases, no effort has been made for collection of the demand even after it has fallen due. 8. Adjustment on account of cash seized during search operations, even where requests have been received, not carried because of lack of communication between different officers. 9. Even in respect of cases which have been found fit for write off, no action has been taken to init .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X