Handing over of Charge-Need for proper Handing Over Note

By Vijay Kumar

ONCE upon a time, it was mandatory in government offices to hand over and take over charge whenever officers got transferred/retired. They used to physically handover/receive files, furniture and other properties in the offices. Over a period of time, handing over and taking over charge in the Revenue Department has become a big joke. Nobody really hands over or takes over anything. The process of actually handing over files and furniture stopped long ago. Senior officers complete this formality by fax sitting in different cities!

Recently, the Additional Commissioner in the Office of the Principal Commissioner of Customs (Import), Air Cargo Complex, Mumbai issued an office note stating:

It has come to the notice that at the time of transfer/superannuation of an officer detailed Handing Over Note indicating the confidential records and documents, including documents/information relating to pending investigations, information reports like DRI-I or AE-I, vigilance related records, pending important and time bound matters, such as audit objections, appeals, SLP/CA proposals, VIP references etc. in the custody or knowledge of such officer, is not given to/left for the new incumbent. In the absence of proper handing over of charge, important pending matters remain unattended. Such events often lead to avoidable situation, like, SCNs getting hit by limitation, delay in filing SLP/CA in the Supreme Court in cases involving substantial revenue or important question of law, delay in completion of vigilance proceedings etc.

Need for proper handing/taking over note along with registers and files in the custody of an Officer at the time of transfer/ superannuation needs no emphasis. The officials cannot be just allowed to abandon the files/records resulting into loss of the said records/files, time barring the requisite action/jeopardizing revenue and disciplinary proceedings. All the officers including subordinate staff are, therefore, directed to give a detailed Handing Over Note to their successors, incorporating all pending matters requiring immediate attention. The Handing Over Note should be givenat the time of handing over of charge or within seven working days thereafter. The confidential records, pertaining to vigilance matters, pending investigations etc. should be personally handed over to the successor. A copy of the Handing Over Note should be endorsed to the immediate superior officer. In case, any officer fails to give a proper Handing Over Note to the successor, the successor should bring it to the notice of his superior who will take appropriate action (against) the erring officer.

The Additional Commissioner wants all the staff members to strictly observe and comply with the instructions. He warns that any instance of non-compliance will be viewed seriously and will invite strict action.

The CBEC had issued similar instructions five years ago, but obviously Board instructions are shown scant respect in the field and apparently even after five years, nothing has changed and the Commissioner has discovered that the problem persists.

Let this legacy not be transferred to GST.

Customs Commissionerate, Air Cargo Complex, Office Note., Dated: October 14 2016