No. F3-50345/92/TX                                   Office of the Board of Revenue (Taxes),

                                                                     Thiruvananthapuram, Dt: 24.10.1995

Circular No. 25/95/TX

Sub:     Maintenance of proper accounts for the amount remitted by the Assessees – regarding.

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It is noticed that proper credit is not being given for the tax and other amounts remitted by the assessees. Even in cases where payments are made through cheque or D.D. and chalans are presented to Treasury by the Officers themselves, proper credits are not being given and dealers are being harassed by Revenue Recovery, Penalty etc., on the basis of fictitious demand. Officers take credit for having created additional demand on completion of final assessment which will be only fictitious. The arrear positions of the State also get inflated for which Government cut a sorry figure before the Public Accounts Committee as well as the State Legislature.

In the case of payment of tax by cheques/D.Ds, entries are made in the cheque register and later; on getting the chalans from the respective treasuries, entries are made in the daily collection register and the chalan receipts are handed over to the Section Clerks. So the missing of the chelans in such cases can only be due to gross negligence on the part of the Section Clerks. In the case of direct remittance through chalans, even when entries are made in the daily collection register, proper credits are not seen given in many cases. In one of such cases the original demand of Rs.1, 43,901/- was reduced to Rs. 49,084/- when proper credit was given. This can only be due to the supervisory lapses on the part of the assessing authorities, the Inspecting Assistant Commissioners or Deputy Commissioners as the case may be.

It is therefore directed that proper accounts shall be kept for amounts remitted into the Government account and the assesses shall be given proper credit therefore. The Assessing Authorities, the Inspecting Assistant Commissioners or Deputy Commissioners, as the case may be, shall periodically check the connected registers and the assessment records to ensure proper accounting of the chalans under proper attestation. If any case of short credit is noticed, the persons concerned will be held responsible. The Supervisory Officers will also be liable for supervisory lapses.

The Deputy Commissioners shall acknowledge receipt of this Circular and obtain acknowledgement for their Subordinates.

                                                                     Sd/-

                                                       Secretary (Taxes – II)