TaxTMI 
TaxTMI 
Functioning of the Recovery Officers.
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....l, 1983, severely criticised the functioning of the Recovery Officers in the country. The appraisal of the C&AG attributes the slow pace of recovery to defective Planning of work in the Income-tax Offices, defective maintenance of records in the Recovery officers, lack of coordination between the Income-tax and Recovery Officers and inadequate recovery proceedings. 2. There are complaints that mo....
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....work. (b) The Commissioner of Income-tax (Recovery) in the Metropolitan Cities have brought to the notice of the Board that the Recovery Wings are not given the adequate sanctioned strength by the administrative Commissioners. Instances are also there where the staff given to the TROs are not relieved after their posting. In many cases it has been found that the Tax Recovery Officers and their st....
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....embers of the staff entrusted with the job of preparing recovery certificates, or found to be in the habit of putting recovery certificates in a mechanical manner to the ITO without verifying the actual demands should be dealt with sternly. The ultimate responsibility for this lapse of furnishing incomplete and inaccurate details in the certificates should be fixed on the Income-tax Officer forwar....
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....see to the effect that the demand has been kept in abeyance (as provided in item 9 Chapter II of the Tax Recovery Inspectors' Manual). (f) The TRO should not take any coercive step, such as sale of movable and immovable assets, detention of defaulter in the Civil Prison, for the recovery of the demand during the period when the evidence furnished by the assessee is being subjected to check by the....