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Regarding Provisional Assessment - Correct reporting of figures/ data in
reference to examination of Para 1.03 sub-para 4 (i to iv) and sub-para 8 (i to
iv) by Public Accounts Committee on the report of C& AG of India for the
year ended 31.3.95 (No. 4 of
Circular
No. 297 dated 18th February 1997
I
am directed to refer to the above subject and to the date furnished to C &
AG in this regard. It appears that divergent criteria were adopted by different
wings of the same Commissionerate, namely Audit Wing, Technical Wings etc., the
data furnished by the Directorate of Audit and the Directorate General of
inspection were also found to have varied. Besides, huge pendencies have been
reported in spite of Board's instruction that provisional assessments should be
finalised within a period of 6 months. In order to prevent recurrence of such
variations in reporting the figures and with a view to have effective monitoring
of the progress of finalisation of provisional assessment, the following steps
should be taken in addition to the strategy adopted by each Commissionerate:
(i)
A computerized software should be developed to cover all aspects of
provisional assessment including the details of bonds/ bank guarantee and
bringing forward the differential amounts in consecutive RT-12 Return so that
strict watch could be kept on the pendencies and progress of disposal of these
cases by the officers of supervisory levels.
(ii)
The Technical and Audit Wings at the Commissionerates Headquarters, which
are normally headed by senior officers, viz, Additional Commissioners/ Deputy
Commissioners, should hold joint pendencies meeting every month to avoid
communication gap and to improve coordinated functioning.
(iii)
The Divisional Officers will certify on Monthly Technical Report (MTR)
that the register of provisional assessment is being maintained up-to-date.
(iv)
Each Commissioner should hold a monthly meeting with the Divisional
Assistant Commissioner, Assistant Commissioner (Audit), Addl. Commissioner/
Deputy Commissioner (Tech.) and Addl. Commissioner/ Deputy Commissioner (Audit)
to review the pendencies of various items of work including provisional
assessment. The decision should be mounted and the action taken should be
reviewed in the next month's meeting.
2.
Receipt of this Circular May please be acknowledged.
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