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Regarding examination of paragraph 1.03 sub-para 4 (i to iv) and sub-para
8 (i to iv) by the Public Accounts Committee from the report of CAG of India for
the year ended 31st March, 1995 (No. 4 of 1996), Union Government, (Revenue
Receipt- Indirect Taxes)
Circular
No. 266
dated 12th November 1996
I
am directed to refer to query raised by Public Accounts Committee in para 13 of
their questionnaire, which reads as under:
13
(a)
As reported by audit the number of provisional assessment cases pending
finalisation has almost doubled in 30 Commissionerates during last 3 years (from
7720 in 1992-93 to 14384 in 1994-95). Was the delay in finalisation of
provisional assessment ever reviewed at Board/ Ministry level or any study got
conducted by the Directorate of inspection or any similar other organisation? If
so, please furnish details.
(b)
Whether the Ministry has carried out any ARC analysis with reference to
the amount involved and if so, what are the results?
(c)
Whether the Ministry has done any exercise to identify cases on similar
issue pending in the same Commissionerate/ different Commissionerate? If so,
Commissionerate-wise details of issue involved, their number and present status
may be furnished.
2.
The Board has decided that delay in finalisation of provisional
assessment should be reviewed by the Commissioners on quarterly basis with
reference to number of pendencies and their disposal, issue involved and amount
of differential duty in respect of each assessee and submit a consolidated
report to the Chief commissioner by 10th of succeeding quarter including the
measures taken by them towards finalisation of provisional assessments taking
into consideration the stakes involved and the period of pendencies, maximum
priority being given to older cases involving large amounts.
3.
As desired by Public Accounts Committee an ABC analysis of provisional
assessment should be undertaken and effective follow-up action taken. The Chief
Commissioners should examine the said report and advice suitably to the
Commissioners wherever remedial measures are required to be taken. The Chief
Commissioners will submit the consolidated report in respect of the
Commissionerates falling under their jurisdiction to the DGI by 25th of the
succeeding quarter. The DGI should analyse the report and submit the All India
position to the Member (CX) within 15 days from the date of receipt of reports
from the Chief Commissioners. To illustrate, the report for the quarter ending
December, 1996, the Commissioners shall furnish their reports to their Chief
Commissioners by 10th January, 1997, the Chief Commissioners, reports should
reach to the DGI by 25th January and the DGI shall report to the M (CX) by 10th
February, 1997 and so on.
4.
Before submitting the report the Commissioners should carry out the ABC
analysis with reference to differential duty involved where such differential
duty is of substantial amount and take effective steps for finalisation of such
cases.
5.
Chief Commissioners while submitting the report to the DGI, should also
identify cases on similar issues pending in the Commissionerate under their
jurisdiction and advice all the Commissioners suitably so that the pendencies
including common issues are liquidated within a period of 3 months. Likewise
while furnishing the All Indian potion to the Member (CX), DGI should analyse
the common issues involved in the Commissionerates falling under the
jurisdiction of different Chief Commissioners and advice the Board the steps to
be taken for resolving the disputes of common nature.
6.
The aforesaid exercise should be taken immediately for the quarter ending
December 1996 and for every quarter thereafter.
7.
Deputy Secretary/ director (CX.9) shall co-ordinate with the DGI and the
Board and take necessary action where required.
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