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    <description>Proper Officers must contact return defaulters, issue electronic notices, and where returns remain unfiled proceed with best judgement assessment, upload assessment orders in prescribed forms and initiate recovery. Territorial Deputy and Joint Commissioners must personally monitor top revenue contributors and ensure lists of defaulters are acted upon. Persistent non-filing triggers suspension and initiation of cancellation proceedings, verification of business premises and referral to the Intelligence Wing for inspection where business continues.</description>
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