Arrears of revenue & cases pending with Appellate Authorities:

The Commissionerate are obligated not only to forward the cases but also provide the history of the case. Apart from the above, the Commissionerates shall also forward a copy of the revenues recoverable from the LTU. The cases pending before the Commissioner (Appeals), CESTAT, High Court and Supreme Court shall be forwarded to LTU with a self contained note in each file. The jurisdictional Commissionerates provide only the logistical support whereas any action with respect to these cases would be undertaken by LTU.