Scope of Comm.'s advice to subordinate officers in complicated matters.

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Full Text of the Document

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....ntemplate making of assessments and levy of taxes on the basis of contract or agreement between the assessee and/or the Commissioners giving the assessee assurances in the matter of penalty and prosecutions. 2. But in the spirit of the assurances given by the Finance Minister and Circulars No. 432, dated 20-9-85 and Circulars Nos. 439,440 and 441, dated 15-11-85 issued by the Chairman, it may b....