TaxTMI 
TaxTMI 
Recovery of Arrears- Certain Instructions-Reg
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....ion can again be done to ascertain if any plant machinery or excisable goods are available. If yes, action for attachment and sale will be resorted to for which services of the auctioneer appointed by the Chief Commissioner can be available, action under Section 142 of Customs Act, 1962 is to be taken. (ii) For initiating action under Section 142, all the Divisional Officers are appointed as Authorized Officer as required in Board's Circular No. 365/81/91-CX dated 15.12.97. The authorized officer will prepare a certificate in Appendix-I and send it to all other Divisions in the Commissionerate, all other Commissioners in Zone and other Chief Commissioners outside the Zone. (ii) It is necessary to identify the properties/assets of the ....
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....of Finance Act can be initiated. (iii) If a person who owes money to the defaulter is identified, action as per sub-section(b) [(i),(ii), (iii) of Section 87 can be initiated. (iv) In case above efforts do not yield result, action as detailed at (v) and (vi) above can be taken. (N.K. BHUJABAL) COMMISSIONER Encl: Annexures Ito VIII F. No. IV/16- 06/Rec/2010-11 pt-II Date: - 20.04.2012 ANNEXURE-I CHECK LIST DEFAULTERS NOT TRACEABLE/UNIT IS DEFUNCT If unit is defunct, (a) Write to Sub- Registrar to ascertain the title/ownership of the land/ building where the unit is located. (b) Write to Municipal authorities to ascertain the title / ownership of the land/ building where the unit is located. (c) Physically ascertain if any plan....
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.... government. Note: The above check list may also be used where the defaulter is traceable but not responding. ANNEXURE-II FORM NO. 46 [See rule 113] Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961 To The Chief Commissioner or Commissioner of Income-tax, Sir, I request you to furnish information relating to………………..[here give name, status and complete address of the assessee] in respect of the assessment year commencing on the 1st day of April,……………on the following points: 2. The above information is required by me for the following reasons: Dated:-………….. Signature of t....
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....ails of properties/transactions may please be provided to the undersigned at the earliest for necessary action at this end. Early reply will be appreciated Yours faithfully Name ( ) Deputy / Assistant Commissioner Telephone: Fax: ANNEXURE-IV F.No. DATE Sub-Central Excise/Service tax- Arrears of Revenue pending in respect of M/S…………Request for certain details-Regarding M/S………………..having Pan based registration bearing No…………………………were engaged in manufacturing/providing……………………service in the jurisdiction of this Cornmissionerate. The names ....
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....est at applicable rates and a penalty amount of Rs…………….is pending recovery from the above unit in relation to a confirmed order In Original/Appeal No. dated issued by the department. In this regard, you are requested to furnish the following information/documents (i) whether the unit has been registered with you. (ii) Copies of the Certificate of Incorporation, change of, address, if any,. and the Statutory Returns filed by them from time to time.(iii)' Any information that the directors have floated any other company or they have joined as directors in any other.compasly. Early reply will be appreciated Yours faithfully Name ( ) Deputy / Assistant Commissioner Telephone: Fax: ANNEXURE-VI F.....
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....providing service in the jurisdiction of this Commissionerate. The names of the Proprietor/Partner/Managing Director of the said unit are furnished hereunder. S.No. Name/designation Last known Address 1. 2. An amount of Rs……… along with interest at applicable rates and a penalty amount of Rs…….is pending recovery from the. above unit in relation to a confirmed order-In Original Appeal No. dated issued, by the department. The said amounts could not be recovered as the unit is closed and no person is available at the last known address of the unit. The whereabouts of the related persons also could not be traced out by the department. In this regard, it is requested to inform the whereabouts of the pers....