Collection of arrear demands.

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....is study has revealed that this important aspect of work is being neglected by the assessing officers. The supervisory officers have also been found not to have taken requisite interest in this matter. Some of the reasons for pendency of arrear demands noticed during the course of sample study are ; 1. In many cases, there is no certification of the arrear demand brought forward in the arrea....

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.... only part effect has been found to have been given to the appeal orders. 7. In a large number of cases, no effort has been made for collection of the demand even after it has fallen due. 8. Adjustment on account of cash seized during search operations, even where requests have been received, not carried because of lack of communication between different officers. 9. Even in respect of ca....