Write off/abandonment of irrecoverable amount of arrears of revenue
The Arrears Recovery in the Department is a big farce. The other day DDT was witness to an interesting recovery proceeding. A young Deputy Commissioner was forcefully telling his Commissioner that the arrears are not recoverable and should be written off. The Commissioner wanted to show the arrears under “persuasive action”. The Deputy Commissioner said no amount of persuasion can recover the arrears and why can't the Commissioner write off the arrears. The Commissioner told the young Deputy Commissioner, “you will understand why I can't write off the arrears only when you become a Commissioner; for now show them under persuasive arrears”
Now the Commissioner, TAR has advised the Chief Commissioners and Commissioners that:-
1. The CBEC had instructed that any proposal for write off of the arrears of revenue may be sent to Board only after completely following the directions/guidelines contained in the Board's OM dated 12.8.2004 circulated under F.No.296 /34/20034- CX.9 (Pt.) dated 12.8.2004, that too in the proforma already prescribed vide Board letter F.No.290 /4/85/ CX -9 dtd 23.3.1985.
2. The Board vide letter F.No.296 /34/2008- CX -9 dated 20.3.2008 has further advised that the procedure step by step have to be followed with respect to recovery of arrears which have become difficult to recover.
3. It is accordingly advised that any case for write off of revenue/penalty may be sent to the Board after following the directions/guidelines in proper proforma . It is needless to repeat that only those matters wherein revenue involved is more than Rs.15 lakhs would be referred to the Board for write off.
Letter No.CC/ TAR /53/2007 of the CHIEF COMMISSIONER ( TAR ) Dated: April 23, 2008