Major Head-wise remittance required; banks must scroll receipts PAO-wise and produce PAO put-through statements from April first. Dispense with Commissionerate-wise scrolling for physical collection of Central Excise and Service Tax; require banks to remit and scroll receipts on a PAO-wise and Major Head-wise basis, with link cells and RBI to generate PAO-wise Major Head-wise put-through statements. Scrolls may include receipts from any Commissionerates under the PAO's accounting jurisdiction and existing banking arrangements remain unchanged.
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Provisions expressly mentioned in the judgment/order text.
Major Head-wise remittance required; banks must scroll receipts PAO-wise and produce PAO put-through statements from April first.
Dispense with Commissionerate-wise scrolling for physical collection of Central Excise and Service Tax; require banks to remit and scroll receipts on a PAO-wise and Major Head-wise basis, with link cells and RBI to generate PAO-wise Major Head-wise put-through statements. Scrolls may include receipts from any Commissionerates under the PAO's accounting jurisdiction and existing banking arrangements remain unchanged.
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