Delay in giving appeal effect risks interest liability; officers must expedite appeal effect and refund processes to prevent accrual. The memorandum mandates prompt implementation of appeal effects and consequent refunds to avoid interest liability: Assessing Officers must give appeal effect within two months so refunds can be issued within three months; refund approval proposals and caging actions must be sent within seven days of appeal effect and range heads and principal chiefs must dispose of proposals within seven days, monitor pendency, use ITBA and physical oversight, and escalate delays.
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.
Delay in giving appeal effect risks interest liability; officers must expedite appeal effect and refund processes to prevent accrual.
The memorandum mandates prompt implementation of appeal effects and consequent refunds to avoid interest liability: Assessing Officers must give appeal effect within two months so refunds can be issued within three months; refund approval proposals and caging actions must be sent within seven days of appeal effect and range heads and principal chiefs must dispose of proposals within seven days, monitor pendency, use ITBA and physical oversight, and escalate delays.
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