Recovery proceedings monitoring required; asset disclosures and vetted early-hearing applications mandated by zonal chiefs. C&AG audits found delays in orders, recovery action, non-transfer to Recovery Cells and lack of case-tracking. The Board directs Zonal Chief Commissioners to strengthen monitoring of tax arrears, require asset disclosures from assessees above a threshold, and revamp Recovery Cells to expedite liquidation. It also mandates that early-hearing applications be filed after vetting by the Law Officer to prevent dismissal for improper drafting, and warns that non-compliance will be viewed seriously.