Arrear demand verification requirement: ITOs must test-check transferred entries and certify carryover and reconciliation compliance. ITOs must carry forward arrear demand entries to new Demand & Collection Registers or Arrear Ledger Accounts, verify and reconcile those entries, and send certificates to respective IACs confirming that the arrears have been carried over and reconciled; CsITs must forward similar certification to the Board. ITOs are also required to test-check a sample of transferred arrear entries to ensure correctness of the carryover and reconciliation.
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.
Arrear demand verification requirement: ITOs must test-check transferred entries and certify carryover and reconciliation compliance.
ITOs must carry forward arrear demand entries to new Demand & Collection Registers or Arrear Ledger Accounts, verify and reconcile those entries, and send certificates to respective IACs confirming that the arrears have been carried over and reconciled; CsITs must forward similar certification to the Board. ITOs are also required to test-check a sample of transferred arrear entries to ensure correctness of the carryover and reconciliation.
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