Timing of tax demands: assess and dispose large-demand cases by December to secure year-end revenue collections. The instruction notes a heavy concentration of tax demands raised in March 1979-30.33% of the year's total-and warns that substantial year end demands primarily create arrears and harm budget collections; it directs officers to plan work so that assessments generating large demands are disposed of preferably by 31st December to enable collections within the same financial year.
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.
Timing of tax demands: assess and dispose large-demand cases by December to secure year-end revenue collections.
The instruction notes a heavy concentration of tax demands raised in March 1979-30.33% of the year's total-and warns that substantial year end demands primarily create arrears and harm budget collections; it directs officers to plan work so that assessments generating large demands are disposed of preferably by 31st December to enable collections within the same financial year.
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