Scaling down of tax arrears permitted where compromise yields greater recovery, subject to payment, security, and asset disclosure. Scaling down of tax arrears is an administrative right to reduce finalised arrear demands where normal recovery is difficult and compromise yields better realisation; it applies only to cases with final assessments, requires prompt payment, adequate security as needed, and an affidavit of assets, and settlements are void if undisclosed assets later surface. Commissioners retain authority to scale down arrears within a departmental threshold; larger cases must be vetted by zonal committees and submitted to higher Board authorities for approval.
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.
Scaling down of tax arrears permitted where compromise yields greater recovery, subject to payment, security, and asset disclosure.
Scaling down of tax arrears is an administrative right to reduce finalised arrear demands where normal recovery is difficult and compromise yields better realisation; it applies only to cases with final assessments, requires prompt payment, adequate security as needed, and an affidavit of assets, and settlements are void if undisclosed assets later surface. Commissioners retain authority to scale down arrears within a departmental threshold; larger cases must be vetted by zonal committees and submitted to higher Board authorities for approval.
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