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<h1>Tax Recovery Certificates Require Careful Verification by March 31, 1979, to Prevent Errors and Protect Department's Image.</h1> The circular emphasizes the need for careful verification before issuing tax recovery certificates by March 31, 1979. It highlights past issues where recovery certificates were issued without proper verification, leading to unnecessary work and harming the department's image. The circular instructs that Aid Sheets be sent to assessees to address grievances, and any fictitious demands should be removed from records. It stresses that delays in receiving payment confirmations from banks should be communicated, and no recovery action should proceed without verifying arrears. The process must be completed by April 30, 1979, to ensure accuracy and efficiency.