Prompt appellate order compliance requires timely implementation, accurate tax recordkeeping, inspections and disciplinary follow up. Prompt compliance with appellate, revisionary and other orders is mandated, with emphasis on timely service and giving effect to such orders to avoid interest and criticism. Proper entries must be made in the Demand and Collection Register including crediting of pre-paid taxes. A register for receipt and disposal of mistake applications must be maintained and matters disposed within one month. Commissioners and Inspecting Assistant Commissioners must conduct surprise inspections, seek explanations for undue delays, and take deterrent action; the Inspection Division will monitor compliance and report failures for disciplinary proceedings.
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.
Prompt appellate order compliance requires timely implementation, accurate tax recordkeeping, inspections and disciplinary follow up.
Prompt compliance with appellate, revisionary and other orders is mandated, with emphasis on timely service and giving effect to such orders to avoid interest and criticism. Proper entries must be made in the Demand and Collection Register including crediting of pre-paid taxes. A register for receipt and disposal of mistake applications must be maintained and matters disposed within one month. Commissioners and Inspecting Assistant Commissioners must conduct surprise inspections, seek explanations for undue delays, and take deterrent action; the Inspection Division will monitor compliance and report failures for disciplinary proceedings.
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