Unnecessary references delay excise revenue collection; officers directed to resolve ambiguities promptly and avoid referrals. Unnecessary references by subordinate excise officers to higher authorities causing delays and non-collection of duty are prohibited; officers must avoid referrals on unambiguous points and resolve only genuine ambiguities. Collectors must personally expedite interpretation of notifications and rules to ensure timely assessment and recovery of revenue. The Public Accounts Committee criticised successive referrals in a reported case and recommended inquiry and fixation of responsibility with disciplinary action where failures in levy or collection of duty occurred.
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.
Unnecessary references delay excise revenue collection; officers directed to resolve ambiguities promptly and avoid referrals.
Unnecessary references by subordinate excise officers to higher authorities causing delays and non-collection of duty are prohibited; officers must avoid referrals on unambiguous points and resolve only genuine ambiguities. Collectors must personally expedite interpretation of notifications and rules to ensure timely assessment and recovery of revenue. The Public Accounts Committee criticised successive referrals in a reported case and recommended inquiry and fixation of responsibility with disciplinary action where failures in levy or collection of duty occurred.
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