Please find enclosed copy of paras 42 to 45 of the 14th Report of the PAC (11th Lok Sabha) 1996-97. The PAC has observed that the present manner of transfer of cases to call book is not satisfactory such transfers raise doubts regarding the manner of disposal of some of the provisional assessment cases themselves, from the list of outstanding cases. While the Board had issued instructions to Commissioners to review the case transferred to call books done (Board's DO Letter F.No. 101/2/92-CX.3. dated 4th March, 92 and Board's Circular No. 53/90-CX.3, dated 6.9.90).

2.     The Board vide its Circular No. 162/73/95-CX.3, dated 14.12.95 specified the following categories of cases, which can be transferred to call book viz:

1.       Cases in which the Department has gone in appeal to the appropriate authority.

2.       Cases where injection has been issued by Supreme Court/ High Court/ CEGAT etc.,

3.       Cases where audit objections are contested.

4.       Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.

3.     The PAC has desired that a special review of all the cases of Provisional assessment, transferred to the call book should be immediately undertaken and follow-up action taken, in order to ensure that the prevalent instructions have been complied with and proper revenue is collected.

4.     You are requested to ensure that Board Circulars on the subject are scrupulously adhered to. A special review of all the cases of provisional assessments transferred to the call book should be immediately undertaken and a report may be furnished to the Commissioner (PAC) directly within 15 days of the receipt of this letter.