In these days of Right to Information Act, [Extract of a sample case is published hereunder] each action needs to be within the frame work of the law and more transparent. The officer of whatever rank, who initiates the note has the most important role to play. One friend quoted a learned assessee that ‘the decision making process starts with Inspectors and ends with the Board’ – no wonder why they said ‘Inspector Raj’. Clarity in a Note would reveal that there is no hidden agenda or that there is ‘nothing to hide’.
Note for Orders
Level 1: The first few lines are to be the conclusions in brief. – Indicating the conclusion at the beginning of the Note would help a lot – after all, the note prepared in print is the culmination of thought now put in words. This makes the boss who is to take a decision, is aware of the task ahead.
eg. The refund application is to be returned for want of certain documents.
Level 2: Legal provisions – exact text of relevant provisions of law in force to be mentioned in full.
eg. CBEC Circular No. xx dated xx says that
Level 3: Facts at hand. A good decision depends solely on the appropriate manner in which facts are presented - brief but not leaving essential points. Let the facts be mentioned point by point for better appreciation (Marking on the margin the relevant Page No. is a must – marking the Line No. of a particular document would be the best way).
- eg. As could be seen from the ‘office seal’ and initial of the DC, the Refund Application is received on …. (On the Margin – Pge 4 cf to Pge 19 cf, Receipted as Sl. No. … of the IC Register)
- the date of payment of duty is …. (TR 6 Challan – attested photo copy – pge 15 cf)
- Invoice showing the amount of duty which forms part of the price as required u/s 12 A of the CEX Act, 1944 not found enclosed.
- Refund Application along with all enclosures to be received before …. (date) and there are only … days left.
- To enable the assessee to submit the invoice in time, an email may be sent asking the assessee first to send a copy of the invoice through mail followed by sending the hard copy by post in confirmation.
Draft put up for approval please.
NB: In the file movement register, the pages in cf and nf side to be noted along with the date of the Note for Orders and the name or designation of officer to whom it is marked to. As soon as the file is received back the entry in the movement register to be closed entering the date of receipt of the file as well as the date and authority who has signed last.