Tax recovery procedure: verification before coercive action and mandatory training and staffing for recovery officers. Commissioners must ensure TROs and recovery staff receive refresher training, that recovery wings have adequate sanctioned strength and personnel complete a three-year tenure; ITOs bear ultimate responsibility for incomplete or inaccurate tax recovery certificates and staff who prepare certificates mechanically should be disciplined. Where an assessee produces evidence of payment, the TRO shall depute an inspector to the ITO to verify the claim and obtain a report, keep the demand in abeyance meanwhile, and refrain from coercive recovery actions until verification is complete.
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.
Tax recovery procedure: verification before coercive action and mandatory training and staffing for recovery officers.
Commissioners must ensure TROs and recovery staff receive refresher training, that recovery wings have adequate sanctioned strength and personnel complete a three-year tenure; ITOs bear ultimate responsibility for incomplete or inaccurate tax recovery certificates and staff who prepare certificates mechanically should be disciplined. Where an assessee produces evidence of payment, the TRO shall depute an inspector to the ITO to verify the claim and obtain a report, keep the demand in abeyance meanwhile, and refrain from coercive recovery actions until verification is complete.
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