Recording of Permanent Account Numbers required in demand registers; annual test checks and officer-certified reporting mandated. Full addresses and Permanent Account Numbers must be recorded in the Demand & Collection Register when entering original or arrear demands. Periodic test check verifications of current and arrear demand entries must be made at least annually, with senior officers nominated to conduct checks. Detected omissions require broader review and correction, officer certification of remedial steps, and submission of a report to the Board.
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Provisions expressly mentioned in the judgment/order text.
Recording of Permanent Account Numbers required in demand registers; annual test checks and officer-certified reporting mandated.
Full addresses and Permanent Account Numbers must be recorded in the Demand & Collection Register when entering original or arrear demands. Periodic test check verifications of current and arrear demand entries must be made at least annually, with senior officers nominated to conduct checks. Detected omissions require broader review and correction, officer certification of remedial steps, and submission of a report to the Board.
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