Recovery and write-off instructions for arrears of revenue

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.... while examining reports received from all the Commissioners in response to PAC's Advance Questionnaire on Audit Para 2.5/97-98, relating to steps taken for recovery of confirmed demands, it is observed that the powers acquired for attachment and sale of defaulters property under the Customs (Attachment of Property of Defaulters for recovery of Government dues) Rules, 1995, as made applicable to C....

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.... and earlier years already referred to District Authorities, where there is no effective action or response, should be referred to the Recovery Cell of the Commissionerate where the assessee may have, as per available information, some movable/immovable property so that action is initiated as per guidelines. 3. There should be no reason to show arrears of revenue pending Certificate Action for ....