Recovery of government dues requires proactive field enforcement and accountability to prevent arrears becoming irrecoverable. The Board directs strengthened vigilance and proactive enforcement by field formations to prevent confirmed demands from becoming irrecoverable due to departmental inaction; senior officers must sensitise cutting-edge officers to monitor debtors' financial health, deal strictly with deliberate defaults and fix responsibility on erring officials. Field anti-evasion and intelligence units must be reinforced and evaluated on timely leads, while Chief Commissioners must periodically monitor Commissionerates' reporting and recovery of outstanding arrears to ensure timely realization.