CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

WRITE OF ARREARS
F. No. 290/4/85-CX.9 Dated : 22.03.85
I am directed to invite a reference to the instructions F.No.290/7/76/CX.9 dated 22.6.76
issued by the Board regarding remission and write off/abandonment of irrecoverable
amounts of arrears of revenue.
During the meeting of the Collectors of South Zone, held on 16th and 17th July, 1984, it
was pointed out that many a time, the reports furnished by the Collectors, are not
adequate and that Board should prescribe a proforma which the Collectors may be
asked to fill in addition to descriptive report while sending the proposals for the write
off of the arrears of revenue.
With a view to streamline the procedure and to avoid delays, the Board desire that your
proposals for the write off of irrecoverable amounts of revenue may be sent in the
proforma enclosed, under the signature of the Head of the Department.
While care has been taken to make the proforma as exhaustive as possible any other
information which Collector of Central Excise may think, is useful and relevant to be
furnished in a descriptive form as a covering letter. Also while filling up the various
columns in the proforma if any of them does not imply, please indicate the same.
Enclosure:
Proforma for sending proposals for write off of irrecoverable arrears of Central Excise
Revenue
1. Name and address of defaulter.
2. Licence number.
3. Amount to be written-off.
4. Brief facts of the case.
5. Date of issue of show cause notice and Date of adjudication of the case, with
copy(ies) of adjudication order.
6. Date of issue of DD2.
7. Details of efforts made to realise the arrears from licensee prior to initiation of
certificate action.
8. Amount realised from the defaulter:
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