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 Commissionerate's 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 minuted and the action taken should be reviewed in the next month's meeting.