TROs Must Use Contingency Funds, Not Personal, for Recovery Expenses per Rule 5b; Proposals for Imprest Increases Needed.

The circular addresses the procedure for recovering expenses incurred by Tax Recovery Officers (TROs) during the collection of revenue arrears, as per Rule 5b of the 2nd Schedule. It highlights issues where TROs used personal funds for expenses like transport and drum beating, later reimbursed from recoveries, which conflicts with Central Treasury rules. The board, after consulting legal and financial authorities, emphasizes that such practices lack official recognition. TROs are instructed to use contingency funds for recovery expenses and ensure all recovered amounts are credited to the government account. Proposals for increasing imprest accounts should be submitted with relevant expenditure data.

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