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    <title>Carry out a sample check.</title>
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    <description>Directs officers to sample-check penalty imposition under section 271(1)(a) by selecting four specified Circles, choosing 100 random cases per Circle (e.g., every 5th or 7th from the G.I.R.), examining one assessment per case completed on or before 31-3-1967, and recording particulars in Proforma &#039;A&#039;; aggregate statistics on delayed returns, proceedings started, penalties levied, deleted, upheld or under appeal must be reported in Proforma &#039;B&#039; to the Board by 30-9-70.</description>
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