Register of Scrutiny of RT-12 Returns preserves oversight of self-assessed duties using prescribed proforma and reporting requirements. Maintenance of a Register of Scrutiny of RT-12 Returns and Revenue Realisations is required despite self-assessment. Range Officers must use the prescribed proforma to record receipt dates, provisional or final status, assessee-assessed duty, scrutiny date and results, amounts debited in PLA/RG-23A/RG-23C, demands or refunds, and signatures. The Monthly Technical Report must reflect 'progress of scrutiny'. The Register comprises Parts I-VI specifying cover contents, authority, index, page headers with manufacturer details, detailed scrutiny columns with marking instructions for provisional ('P') and final ('F') assessments, and a commodity-wise revenue abstract.
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.
Register of Scrutiny of RT-12 Returns preserves oversight of self-assessed duties using prescribed proforma and reporting requirements.
Maintenance of a Register of Scrutiny of RT-12 Returns and Revenue Realisations is required despite self-assessment. Range Officers must use the prescribed proforma to record receipt dates, provisional or final status, assessee-assessed duty, scrutiny date and results, amounts debited in PLA/RG-23A/RG-23C, demands or refunds, and signatures. The Monthly Technical Report must reflect "progress of scrutiny". The Register comprises Parts I-VI specifying cover contents, authority, index, page headers with manufacturer details, detailed scrutiny columns with marking instructions for provisional ('P') and final ('F') assessments, and a commodity-wise revenue abstract.
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