Collection of arrear demands: instruction mandates supervisory accountability and procedural measures to ensure timely reconciliation and recovery. Instruction addresses neglect in the collection of arrear demands by identifying operational failures-absence of demand certification and reconciliation, unprocessed rectification and stay petitions, lack of follow-up on show-cause notices, incomplete application of appeal effects, failure to pursue collection after demands crystallise, missed seizure adjustments, and inaction on write-offs-and directs senior officials to ensure inspections comment on these items, increase supervisory involvement, coordinate ITOs and Tax Recovery Officers, and take steps to expedite recovery.
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Provisions expressly mentioned in the judgment/order text.
Collection of arrear demands: instruction mandates supervisory accountability and procedural measures to ensure timely reconciliation and recovery.
Instruction addresses neglect in the collection of arrear demands by identifying operational failures-absence of demand certification and reconciliation, unprocessed rectification and stay petitions, lack of follow-up on show-cause notices, incomplete application of appeal effects, failure to pursue collection after demands crystallise, missed seizure adjustments, and inaction on write-offs-and directs senior officials to ensure inspections comment on these items, increase supervisory involvement, coordinate ITOs and Tax Recovery Officers, and take steps to expedite recovery.
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