Collection entry controls require posting by tax assistants or UDCs with supervisory initial verification to prevent revenue leakage. All postings in the collection columns of the Demand and Collection Register must be entered by a Tax Assistant or, if unavailable, an Upper Division Clerk, and checked by the Head Clerk or Supervisor. Each separate figure on a challan must be initialled by the posting official and re-initialled in a different ink by the verifier. A record of officials responsible, with full names, posting periods and specimen initials, must be maintained on the first or second page; a separate initials column will be introduced in future proformas.
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.
Collection entry controls require posting by tax assistants or UDCs with supervisory initial verification to prevent revenue leakage.
All postings in the collection columns of the Demand and Collection Register must be entered by a Tax Assistant or, if unavailable, an Upper Division Clerk, and checked by the Head Clerk or Supervisor. Each separate figure on a challan must be initialled by the posting official and re-initialled in a different ink by the verifier. A record of officials responsible, with full names, posting periods and specimen initials, must be maintained on the first or second page; a separate initials column will be introduced in future proformas.
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