Tax clearance certificates under section 230A must be issued promptly; Commissioners accountable for timely issuance and compliance. The Board directs that tax clearance certificates under section 230A, intended to protect recovery of existing direct tax liabilities before registration of property-affecting instruments, shall be issued positively within twenty-one days of receipt of the application; the Commissioner is responsible for ensuring officers comply with this prescribed timeline and the Board will take serious note of further complaints of delay.
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Provisions expressly mentioned in the judgment/order text.
Tax clearance certificates under section 230A must be issued promptly; Commissioners accountable for timely issuance and compliance.
The Board directs that tax clearance certificates under section 230A, intended to protect recovery of existing direct tax liabilities before registration of property-affecting instruments, shall be issued positively within twenty-one days of receipt of the application; the Commissioner is responsible for ensuring officers comply with this prescribed timeline and the Board will take serious note of further complaints of delay.
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