CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann
• Section 11 of the Central Excise Act also provides for recovery of dues by attachment and sale of all excisable goods, materials, plants and machineries etc. in the custody or possession of a successor/transferee to whom the business or trade has been disposed off. These provisions have to be made use of recovery. • The jurisdictional Commissioners/Chief Commissioners shall also identify the cases where reportedly defaulters are not traceable or assets are not available. The Commissioners will complete enquiries at all known addresses of the defaulters (e.g. offices, works, depots, warehouses, residence etc.) to ascertain whether any moveable or immovable assets can be located. Discrete investigations will be made from the neighboring persons, trade rivals, market and other concerned Government departments whether any other place of business of the defaulter anywhere in India exists. If yes, action will be extended to such places, discreet investigations should also be made about his Bank accounts or any possible clues with the banks. • If even after the above action the defaulters remain untraceable and assets not available, zonal Chief Commissioners will sent case-wise particulars to the DGRI/DGCEI as the case may be, under intimation to the concerned Nodal officers. The help of such intelligence agencies will be taken for further pursuing such cases. The Nodal officer will review action for locating the defaulters or assets in accordance with the law and coordinate so that the investigations by the said intelligence agencies are quickly completed and results intimated to Chief Commissioners. The officers of these Directorates General will use their resources in locating such persons and their property anywhere in the country and for this purpose, they may, inter-alia, take the help of income tax authorities whose database may also be useful. The Nodal officer will do monthly monitoring of such references and results of the investigations. DGRI and DGCEI may have a special cell in their headquarters for attending to such references and ensuring immediate action and reporting of results by field units. Page 108 of 117
Reward to informers for recovery from tax defaulters M.F. (D.R.) Letter F.No.13011/3/2004-CUS(AS) dated 12-08-2005 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject:- Grant of Reward to informers in cases of recovery from tax defaulters – Reg. - - - - - - I am directed to refer to Ministry’s F.No. R-13011 / 6 / 2001-Cus (AS) dated the 20 th June, 2001 communicating the guidelines in respect of grant of reward to informers and Government servants and to state that it has been decided to extend the reward scheme to cases of recovery from tax defaulters. The provisions in this regard are as follows: (i) The reward scheme shall be extended to grant of suitable reward to an informer who gives information regarding the whereabouts, assets, immovable properties etc. of persons from whom arrears of duty, tax, fine, penalty etc. (under the provisions of the Customs Act, 1962, the Central Excise Act, 1944 and the Finance Act, 1994 in so far as the said Act contains provisions relating to Service Tax) are recoverable and the information results in recovery of arrears. (ii) The grant of reward shall be considered only in those cases where the Chief Commissioner is satisfied that a) all possible efforts have been made by the Departmental officers to trace the defaulter / details of defaulter’s property, and b) information provided by the informer has been instrumental in the recovery of arrears. (iii) The reward in such cases can be given up to a maximum of 5% of the amount recovered and the quantum of reward will be determined by such factors as the nature, accuracy, actionability and efficacy of the information, and other attendant factors. (iv) In those cases where the case was originally booked on the basis of information provided by an informer, reward to the informer(s) giving information leading to arrears recovery shall be given out of the total reward available in the informer category as per existing policy. (v) In order to expedite arrears recovery, the jurisdictional Commissioner may, if necessary, invite information from the general public through notices in the print / electronic media in a case where recovery of arrears is pending on account of the fact that the whereabouts / details of assets of the defaulter are not known, and the Chief Commissioner is satisfied that all possible efforts have been made by the Departmental officers in this regard. (vi) For removal of doubts, it is clarified that reward in cases of arrears recovery shall be admissible only to informers and not to officers. Kindly acknowledge the receipt of this letter. Page 109 of 117
- Page 55 and 56: ii) (a) When such an application ha
- Page 57 and 58: From FORM OF CERTIFICATE UNDER SECT
- Page 59 and 60: (Scoreout whichever paragraph is no
- Page 61 and 62: PANCHNAMA ATTACHMENT OF MOVABLE PRO
- Page 63 and 64: To Sir, NOTICE OF ATTACHMENT A DECR
- Page 65 and 66: To (Attaching Officer) APPENDIX - V
- Page 67 and 68: To APPENDIX - VII C ORDER OF ATTACH
- Page 69 and 70: The sale shall be subject to the co
- Page 71 and 72: APPENDIX IX ORDER OF CONFIRMATION O
- Page 73 and 74: CERTIFICATE OF SALE OF IMMOVABLE PR
- Page 75 and 76: APPENDIX - XIII Record of Recovery
- Page 77 and 78: “Provided that where such person
- Page 79 and 80: 11B of the said Act and such person
- Page 81 and 82: ook, deposit receipt, policy or any
- Page 83 and 84: . by recovery from any other person
- Page 85 and 86: evenue. The remedy of attachment be
- Page 87 and 88: interest shall not be competent to
- Page 89 and 90: 9. Whether solvency position and fi
- Page 91 and 92: Rs.10 lakhs subject to a report to
- Page 93 and 94: vi) Section 11 of the Central Excis
- Page 95 and 96: Recovery of arrears during pendency
- Page 97 and 98: F.No. 238/2/98-CX-7 Circular No. 55
- Page 99 and 100: GENERAL CIRCULAR NO. 55 / 2004 Date
- Page 101 and 102: (iii) The responsibility for monito
- Page 103 and 104: excisable goods, materials, plants
- Page 105: OFFICE OF THE CHIEF COMMISSIONER (T
- Page 109 and 110: 3. In case, the Certificate is sent
- Page 111 and 112: 12. It is emphasized that the instr
- Page 113 and 114: 5. On receipt of the certificate, i
- Page 115: lakhs (irrespective of the age) by
Reward to in<strong>for</strong>mers <strong>for</strong> <strong>recovery</strong> from tax defaulters<br />
M.F. (D.R.) Letter F.No.13011/3/2004-CUS(AS) dated 12-08-2005<br />
Government <strong>of</strong> India<br />
Ministry <strong>of</strong> Finance (Department <strong>of</strong> Revenue)<br />
Central Board <strong>of</strong> Excise & Customs, New Delhi<br />
Subject:- Grant <strong>of</strong> Reward to in<strong>for</strong>mers in cases <strong>of</strong> <strong>recovery</strong> from tax defaulters – Reg.<br />
- - - - - -<br />
I am directed to refer to Ministry’s F.No. R-13011 / 6 / 2001-Cus (AS) dated the 20 th<br />
June, 2001 communicating the guidelines in respect <strong>of</strong> grant <strong>of</strong> reward to in<strong>for</strong>mers and<br />
Government servants and to state that it has been decided to extend the reward scheme to cases<br />
<strong>of</strong> <strong>recovery</strong> from tax defaulters. The <strong>provisions</strong> in this regard are as follows:<br />
(i) The reward scheme shall be extended to grant <strong>of</strong> suitable reward to an in<strong>for</strong>mer who<br />
gives in<strong>for</strong>mation regarding the whereabouts, assets, immovable properties etc. <strong>of</strong> persons from<br />
whom <strong>arrears</strong> <strong>of</strong> duty, tax, fine, penalty etc. (under the <strong>provisions</strong> <strong>of</strong> the Customs Act, 1962, the<br />
Central Excise Act, 1944 and the Finance Act, 1994 in so far as the said Act contains <strong>provisions</strong><br />
relating to Service Tax) are recoverable and the in<strong>for</strong>mation results in <strong>recovery</strong> <strong>of</strong> <strong>arrears</strong>.<br />
(ii) The grant <strong>of</strong> reward shall be considered only in those cases where the Chief<br />
Commissioner is satisfied that<br />
a) all possible ef<strong>for</strong>ts have been made by the Departmental <strong>of</strong>ficers to trace the defaulter /<br />
details <strong>of</strong> defaulter’s property, and<br />
b) in<strong>for</strong>mation provided by the in<strong>for</strong>mer has been instrumental in the <strong>recovery</strong> <strong>of</strong> <strong>arrears</strong>.<br />
(iii) The reward in such cases can be given up to a maximum <strong>of</strong> 5% <strong>of</strong> the amount<br />
recovered and the quantum <strong>of</strong> reward will be determined by such factors as the nature, accuracy,<br />
actionability and efficacy <strong>of</strong> the in<strong>for</strong>mation, and other attendant factors.<br />
(iv) In those cases where the case was originally booked on the basis <strong>of</strong> in<strong>for</strong>mation<br />
provided by an in<strong>for</strong>mer, reward to the in<strong>for</strong>mer(s) giving in<strong>for</strong>mation leading to <strong>arrears</strong><br />
<strong>recovery</strong> shall be given out <strong>of</strong> the total reward available in the in<strong>for</strong>mer category as per existing<br />
policy.<br />
(v) In order to expedite <strong>arrears</strong> <strong>recovery</strong>, the jurisdictional Commissioner may, if<br />
necessary, invite in<strong>for</strong>mation from the general public through notices in the print / electronic<br />
media in a case where <strong>recovery</strong> <strong>of</strong> <strong>arrears</strong> is pending on account <strong>of</strong> the fact that the<br />
whereabouts / details <strong>of</strong> assets <strong>of</strong> the defaulter are not known, and the Chief Commissioner is<br />
satisfied that all possible ef<strong>for</strong>ts have been made by the Departmental <strong>of</strong>ficers in this regard.<br />
(vi) For removal <strong>of</strong> doubts, it is clarified that reward in cases <strong>of</strong> <strong>arrears</strong> <strong>recovery</strong> shall be<br />
admissible only to in<strong>for</strong>mers and not to <strong>of</strong>ficers.<br />
Kindly acknowledge the receipt <strong>of</strong> this letter.<br />
Page 109 <strong>of</strong> 117
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