Custody of assessment records: strengthen security and fix official accountability, ensure full addresses and PAN are recorded. Loss or misplacement of assessment records must be prevented by strengthening security arrangements, designating specified clerks for safe custody, and fixing official accountability when files move between persons. Untraceable files should be reconstructed from registers, reports, T.R.O. correspondence or certificates, with responsibility fixed and action taken where possible. Strict adherence to instructions requiring full addresses and Permanent Account Numbers in the Demand and Collection Register is required to ensure traceability when entering original demands or carrying forward arrears.