Authority to write off irrecoverable tax arrears: Commissioners may remove retained arrears after committee recommendation. Where amounts retained on the register for possible future recovery are below the specified threshold, the Commissioner of Income tax is competent to write off those arrears under his own powers provided the Zonal Committee or Local Committee is satisfied that the outstanding arrears are irrecoverable and recommends write off; the procedure applies mutatis mutandis to Muslim evacuee arrears transferred to a separate portie of the D & C register.
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.
Authority to write off irrecoverable tax arrears: Commissioners may remove retained arrears after committee recommendation.
Where amounts retained on the register for possible future recovery are below the specified threshold, the Commissioner of Income tax is competent to write off those arrears under his own powers provided the Zonal Committee or Local Committee is satisfied that the outstanding arrears are irrecoverable and recommends write off; the procedure applies mutatis mutandis to Muslim evacuee arrears transferred to a separate portie of the D & C register.
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