Challan verification: ensure monthly matching of Daily Collection Register with Treasury and Demand and Collection Register. Challans must be entered in the Daily Collection Register, posted to wards/circles and recorded in the Demand and Collection Register. At month-end, the Daily Collection Register must be reconciled item-by-item with treasury bookings and certified by the Treasury Officer. An Inspector must compare and initial postings between the Daily Collection Register and the Demand and Collection Register to prevent unrecorded or improperly posted collections. Commissioners must ensure strict monthly verification to avoid missing credits and erroneous outstanding tax records.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Challan verification: ensure monthly matching of Daily Collection Register with Treasury and Demand and Collection Register.
Challans must be entered in the Daily Collection Register, posted to wards/circles and recorded in the Demand and Collection Register. At month-end, the Daily Collection Register must be reconciled item-by-item with treasury bookings and certified by the Treasury Officer. An Inspector must compare and initial postings between the Daily Collection Register and the Demand and Collection Register to prevent unrecorded or improperly posted collections. Commissioners must ensure strict monthly verification to avoid missing credits and erroneous outstanding tax records.
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