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Audit Report. - Income Tax - 534/CBDTExtract INSTRUCTION NO. 534/CBDT Dated : March 26, 1978 The PAC while considering the Audit Report in their 50th Report have made the following recommendations:- "5.11: The arrears in respect of Estate Duty as on 31st March, 1970, were nearly 2 times of the collection made during the year of 1969-70. In this connection the Committee find that the recovery work in respect of certificates issued by the Assistant Controller of Estate Duty is still with the State Governments. In case the lack of co-ordination between the TROs of State Governments and the Estate Duty arrears, the Committee would suggest that the Ministry, in consultation with the State Governments, should devise effective ways for expeditious recovery of the dues. "5.12: The expectations that the arrears as on 31-3-69, would be reduced by at least 50% by the end of the year 1969-70 regrettably did not materialise. Further arrears at the end of 1969-70 show significant deterioration in the position. The Committee hope that concerted efforts would be made to considerably reduce the arrears by the end of the current year 1972-73." 2. The Controllers are requested to ensure that lack of co-ordination, if any, between the TROs of the State Government and the Estate Duty Officers does not contribute to the accumulation of estate duty arrears. They may hold discussions with the State Government authorities and devise suitable ways for overcoming difficulties if any. Concrete and effective steps should please be taken to realise the arrears of estate duty from the month of April, 1973 itself. The Assistant Controllers should scrutinise each item of demand outstanding and outline the steps which are to be taken to realise them. The Deputy Controllers should by periodical inspection ensure that the necessary steps are being taken. The efforts should be to liquidate the realisable arrears by 30th September,1973.
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