Unauthorized year-end tax collections prohibited; officers face disciplinary action for taking and refunding payments without valid demand. Irregular end-of-year tax collections without a valid demand are prohibited and prior instructions to discontinue such receipts followed by quick refunds must be obeyed. Recurrence of unauthorised collections, including instances refunded immediately in the next financial year, has been noted. Income-tax Officers continue to be warned that making collections absent a valid demand will render them liable to disciplinary proceedings, and supervisors must ensure compliance with proper collection procedures to prevent year-end, legally unwarranted collection practices.