Prosecution for willful tax non payment: assess arrears cases for criminal action and report with proposals. Officers must scrutinise cases with outstanding tax, penalty or interest of at least one lakh as of 31.1.77 to assess feasibility of prosecution under the criminal provision for willful failure to pay tax; results must be reported to the Board by 30.4.78 and formal prosecution proposals forwarded thereafter for Board approval.
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Prosecution for willful tax non payment: assess arrears cases for criminal action and report with proposals.
Officers must scrutinise cases with outstanding tax, penalty or interest of at least one lakh as of 31.1.77 to assess feasibility of prosecution under the criminal provision for willful failure to pay tax; results must be reported to the Board by 30.4.78 and formal prosecution proposals forwarded thereafter for Board approval.
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