Tax Recovery Certificate issuance: stagger timing, record asset particulars, and suspend certificates for stayed or instalment demands. The Board directs procedural reforms for issuance of Tax Recovery Certificates: ITOs must prepare aid sheets and issue certificates from October, stop bulk March issuance, not issue certificates for stayed demands or those permitted to be paid in instalments, and record asset particulars on accompanying forms. Large demands must be forwarded to TROs via the IAC with explanatory notes. Registers under Instruction No.1139 will monitor stayed/instalment cases and replace the Recovery (Limitation) Register; IACs and Commissioners must conduct monthly reviews and inspections, and ITO(HQ) will assist in systematic write offs of irrecoverable demands.
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Provisions expressly mentioned in the judgment/order text.
Tax Recovery Certificate issuance: stagger timing, record asset particulars, and suspend certificates for stayed or instalment demands.
The Board directs procedural reforms for issuance of Tax Recovery Certificates: ITOs must prepare aid sheets and issue certificates from October, stop bulk March issuance, not issue certificates for stayed demands or those permitted to be paid in instalments, and record asset particulars on accompanying forms. Large demands must be forwarded to TROs via the IAC with explanatory notes. Registers under Instruction No.1139 will monitor stayed/instalment cases and replace the Recovery (Limitation) Register; IACs and Commissioners must conduct monthly reviews and inspections, and ITO(HQ) will assist in systematic write offs of irrecoverable demands.
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