No. F2-60783/95/TX                                   Office of the Board of Revenue (Taxes),

                                                                     Thiruvananthapuram, Dt: 16.12.1995

Circular No. 32/95/TX

Sub:     Revenue Recovery proceedings – Stay orders – follow-up action – regarding.

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On a review of the arrear position in the various Districts, it is found that officers of the Department do not properly follow-up the cases once the arrears are advised for collection under R.R. or when the amounts are stayed by Government or other statutory authorities.

2.                  Normally, almost in all cases of stay orders issued by Government or other authorities or the Court, the stay is granted subject to certain specific conditions. In such cases it is the bounden duty of the concerned Sales tax or Agrl. Income tax officer to watch closely and carefully whether the conditions of the stay orders are fulfilled by the defaulter. In one case R.R. Action could not be proceeded with by the Collector for six years solely because the assessing authority failed to intimate him the fact of disposal of a revision petition in which stay was granted. These are serious lapses on the part of the assessing authority which have to be put an end to.

3.                  In the circumstances the following instructions are issued:

(i)                  where a stay is granted till the disposal of appeal or other proceedings, the assessing authority will closely watch the disposal of such appeal or other proceedings, and pursue action as soon as the proceedings are completed.

(ii)                Even in the case of amounts pending under R.R., if it is found that any or all of the conditions of the stay orders are violated, or where stay is granted pending disposal of appeal or other proceedings and such appeal is disposed of or other proceedings are completed, the officer concerned should immediately bring it to the notice of the Tahasildar concerned with a request to resume Revenue Recovery proceedings. The non-fulfillment of the conditions of the stay order may also be brought to the notice of the authority which issued the stay order.

4.                  The above steps are extreemely important and the responsibility in this regard will be strictly personal. Any failure in this regard will be viewed very seriously and disciplinary action will be initiated against the officers responsible.

5.                  The Deputy Commissioners shall acknowledge receipt of this Circular and obtain acknowledgement from their subordinate officers. The Deputy Commissioners shall also specifically bring this to the notice of the officers in the next monthly conference itself and evaluate the compliance regularly.

                                                                     Sd/-

                                                       Secretary (Taxes – II)