Proper maintenance of Demand and Collection Register required; internal checks must prevent accounting errors and disciplinary consequences. Proper maintenance of the Demand and Collection Register is required to ensure accounting accuracy and avoid hardship to assessees. Audit reported defects: incorrect carry forwards, omission of demand and payment particulars, failures in recording collections, and serial irregularities. These lapses can produce erroneous arrears and misstate collections. Officers must introduce effective internal checks to prevent recurrence; future lapses will lead to administrative action and will be reflected in officers' Confidential Character Reports.
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Proper maintenance of Demand and Collection Register required; internal checks must prevent accounting errors and disciplinary consequences.
Proper maintenance of the Demand and Collection Register is required to ensure accounting accuracy and avoid hardship to assessees. Audit reported defects: incorrect carry forwards, omission of demand and payment particulars, failures in recording collections, and serial irregularities. These lapses can produce erroneous arrears and misstate collections. Officers must introduce effective internal checks to prevent recurrence; future lapses will lead to administrative action and will be reflected in officers' Confidential Character Reports.
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