Tax recovery certificates should not be issued in cases where the demands have already been paid.

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..... o. 16/81/66-IT(B) dated 17-9-66 in which clear instructions were issued to the effect that recovery certificates should not be issued in cases where the demands have already been paid and where the assessee claims to have made the payment of the demand covered by the recovery certificate, the certificate may not be enforced till the Certificate Officer hears from the I.T. Officer. The Board is sti .....

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..... o have caused harrassment to honest assessees by their negligence. Specific instances of action taken may be reported to the Board by 31-8-1972. 2. In this connection, it may be mentioned that in order to avoid the issue of too many tax recovery certificates, it will be advisable to resort to section 226 (3) wherever the assessee is known to have a debt due from a Bank or some other person. Such .....

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