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Circular No. 311/27/97-CX Consequent upon introduction of self-assessment procedure, the assessee is required to assess his duty liability and RT- 12 returns. It is desired that notwithstanding the change in the system of assessment, the Register of Assessment and Revenue Realisations (now renamed as Register of Scrutiny of RT-12 Returns and Revenue Realisation) should continue to be maintained by the Range Officers in the revised proforma enclosed as Annexure.
