Annual Administrative Report

 

1

Annual Administrative Report

for

2007-2008

FINANCE DEPARTMENT

GOVERNMENT OF WEST BENGAL

2

CONTENTS

Sl.No. Subject Page No.

1. Preface 1

2. Introduction 2-3

3. REVENUE BRANCH 4

–47

(i) Directorate of Commercial Taxes 6

–14

(ii) Directorate of Agricultural Income Tax 15

–17

(iii) Directorate of Electricity Duty 18

–19

(iv) Directorate of Registration and Stamp Revenue 20

–32

(v) Directorate of State Lottery 33

–35

(vi) Directorate of Entry Taxes / Revenue Intelligence 36

–37

(vii) Policy Planning Unit 38

–39

(viii) WB Commercial Taxes Appellate & Revisional Board 40

–41

(ix) Bureau of Investigation 42

–44

(x) West Bengal Taxation Tribunal 45

–46

(xi) West Bengal Settlement Commission 47

(xii) Office of the Collectorate of Stamps Revenue, Kolkata 47

4. BUDGET BRANCH 48

–72

(i) Project Monitoring Unit 67

(ii) Statistics Cell 68

(iii) RIDF Cell 69

(iv) Data Processing Centre 70

–72

5. AUDIT BRANCH 73

–94

(i) Directorate of Treasuries & Accounts, W.B 75

–78

(ii) Directorate of Pension, Provident Fund & Group Insurance, W.B. 79

–86

(iii) Assistance to Political Sufferers (APS) Branch 87

(iv) Directorate of Small Savings 88

–89

(v) Economic Offences Investigation Cell 90

–92

(vi) Secretariat A/Cs 93

–94

6. INSTITUTIONAL FINANCE 95

–103

(i) West Bengal Financial Corporation 95

–100

(ii) West Bengal Infrastructure Development Finance Corporation 101

–103

7. AUTONOMOUS BODIES 104

–107

(i) Public Service Commission, West Bengal 104

(ii) State Administrative Tribunal, West Bengal 105

–107

8. INTERNAL AUDIT BRANCH 108

–113

9. LAW CELL 114

–122

10. CENTRAL DISPATCH OFFICE 123

–124

11. IMPORTANT ORDERS ISSUED DURING THE YEAR 2007-08 125

–187

3

Preface

The Annual Report contains the major activities and performance of the Department as a whole

and of various Branches / Directorates / Units / Cells under this Department, in particular.

Important Rules, Acts and Current Policy / Circulars have also been mentioned in this report. The

statistical tables and graphs included in this publication would indicate the trends of state fiscal

indicators and state finance scenario.

We are thankful to all the Heads of the Directorates / Branches / Units / Cells under this

Department for their active cooperation in the preparation of the Annual Report 2007-08.

Compilation and preparation of this report has been done by the Statistics Cell of the Finance

Department.

Suggestions for improvement of the Annual Report will be gratefully appreciated.

Kolkata, December, 2008

Dipankar Mukhopadhyay

Principal Secretary to the

Government of West Bengal

Finance Department

4

Introduction

In terms of Rules of Business framed under Article 166(3) of the Constitution of India the Finance

Department is to perform the following functions of the Government.

(a) It is in charge of the accounts relating to loans granted by the State Government and the

previous provincial Government and shall advise on the financial aspects of all

transactions relating to such loans;

(b) It examines and reports on all proposals for the increase or reduction of taxation;

(c) It examines and reports on all proposals for borrowing on the security of the Consolidated

Fund of the State or for giving guarantees; takes all steps necessary for the purpose of

raising such loans as have been duly authorized; and is in charge of all matters relating to

the service of loans or the discharge of guarantees;

(d) It is responsible for seeing that proper financial rules are framed for the guidance of other

Departments and that suitable accounts are maintained by other Departments and

establishments subordinate to them;

(e) It is responsible during the year for watching the state Government

’s balances;

(f) It prepares a statement of estimated revenue and expenditure to be laid before the

Legislature in each year and any supplementary statements of expenditure; it also prepares

the demands for excess grants, votes on accounts, votes of credit and exceptional grants, if

any, required to be submitted to the Legislature;

(g) For the purpose of such presentation, it obtains from the Departments concerned materials

on which its estimates are based, and it is responsible for the correctness of the estimates

framed on the materials so supplied;

(h) It examines and advises on all schemes of new expenditure for which it is proposed to

make provision in the estimates and declines to provide in the estimates for any scheme

which has not been so examined;

(i) It is responsible for the preparation of Appropriation Bills to be introduced to the

Legislature;

(j) On receipt of a report from an audit officer to the effect that expenditure for which there is

no sufficient sanction is being incurred, it requires steps to be taken to obtain sanction or

that expenditure shall immediately cease;

(k) It causes the report of the Comptroller and Auditor-General of India relating to the

Appropriation Accounts of the State to be laid before the Public Accounts Committee and

brings to the notice of the Committee such other matters as should be referred to the

Committee;

(l) It advises Departments responsible for the collection of revenue regarding the progress of

collections and the methods of collection employed.

5

(m) The view of the Finance Department is to be brought to the permanent record of the

Department to which the case belongs and shall form part of the case;

(n) The Finance Department may give general or special order prescribing cases in which its

assent may be presumed to have been given.

The Minister-in-Charge of the Finance Department works through a Secretariat headed by the

Principal Secretary. The functions of the Finance Department are performed through five

Branches, namely, Audit, Budget, Revenue, Internal Audit and Institutional Finance. Under these

five Branches, there are various directorates/ cells / units dealing with specific subjects. West

Bengal Administrative Tribunal has been set up for adjudicating disputes concerning recruitment

and service matters of persons appointed to public services and posts in connection with the

affairs of the state. Similarly, West Bengal Taxation Tribunal has been established for

adjudicating disputes relating to levy, assessment, collection and enforcement of any tax under

any specified State Act. The Finance Department acts as Administrative Department for both

these Tribunals. The Finance Department also acts as Administrative Department for the West

Bengal Public Service Commission. West Bengal Financial Corporation and West Bengal

Infrastructure Development Finance Corporation are the two Corporations under this Department.

Subject to the overall control of the Finance Minister, the Department functions under the

administrative direction and guidance of the Principal Secretary. Each Branch of the Department

is headed by a Special Secretary / Joint Secretary.

6

Revenue Branch

The Revenue Branch of the Finance Department exercises control over the matters relating to

state taxes and also non-tax revenues of the State. The Branch is also entrusted with the

administration and enforcement of regulatory measures provided in the enactments relating to

sales tax, stamp duties and other taxes / duties. Tax policies are formulated in order to mobilize

financial resources for the plan and non-plan expenditure of the state and promote investment by

providing fiscal incentives.

The Revenue Branch administers the following Acts :

(1) The West Bengal Sales Tax Act, 1994.

(2) The Central Sales Tax Act,1956.

(3) The West Bengal Primary Education Act,1973 (so far as levy of cess on coal and tea is concerned)

(4) The West Bengal Rural Employment and Production Act, 1976 in so far as levy of cess on coal

and tea is concerned.

(5) The West Bengal Luxury Tax Act, 1994 (Collection under this Act has since been stopped in

terms of judgement of the Supreme Court)

(6) The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(7) The West Bengal State Tax on consumption or use of Goods Act, 2001.

(8) The West Bengal Transport Infrastructure Development Fund Act, 2002.

(9) The West Bengal Sales Tax (Settlement of Disputes) Act, 1999

(10) The Bengal Amusements Tax Act, 1922.

(11) The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act,1972.

(12) The West Bengal Entertainment-cum-Amusement Tax Act, 1982.

(13) The West Bengal Urban land Taxation Act, 1976(since repealed).

(14) The West Bengal Multistoreyed Building Tax Act, 1979.(since repealed).

(15) The Bengal Electricity Duty Act, 1935.

(16) The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.

(17) The Indian Stamp Act, 1899, in its application to West Bengal.

(18) The Registration Act,1908, in its application to West Bengal.

(19) The West Bengal Building Tax Act, 1996.

(20) Lottery (Regulation) Act, 1998.

(21) The West Bengal Taxes on Entry of goods in Local Area Act, 1962.(since repealed)

(22) Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (since repealed)

(23) The West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996.

(24)

The West Bengal Taxation Tribunal Act, 1987.

The Branch looks after the matters relating to the above mentioned Acts through the following

Directorates / Cells / Offices.

·

Commercial Taxes Directorate

·

Directorate of Agricultural Income Tax

·

Directorate of Electricity Duty

·

Directorate of Registration and Stamp Revenue

·

Directorate of State Lottery

·

Directorate of Entry Taxes / Revenue Intelligence

·

Policy Planning Unit

·

WB Commercial Taxes Appellate & Revisional Board

·

Bureau of Investigation

·

West Bengal Taxation Tribunal

·

West Bengal Settlement Commission

·

Office of the Collectorate of Stamps Revenue, Kolkata,

7

Staffing pattern and present staff strength:

Presently, the Revenue Branch is supervised by Principal Secretary (Revenue) who is assisted by

the following officials.

SI. No. Name of the Post Present Strength

1. Deputy Secretary 01

2. Assistant Secretary 02

3. Section Officer 05

4. Head Assistant 06

5. Upper Division Assistant 20

6. Lower Division Assistant 10

7. Typist Supervisor 03

8. Typist Grade -I 03

9. Typist Basic Grade 06

10. Muharrir Grade II 03

11. Record Supplier 02

12.. Group

‘D’ Peon 08

With the decision to introduce Value Added Tax (VAT) with effect from April 1, 2005, the

Revenue Branch brought out amendments to the West Bengal Value Added Tax Act, 2003

through the West Bengal Finance Act, 2005 so as to make the VAT law of West Bengal conform

to the consensual decisions of the Empowered Committee of the State Finance Ministers on Tax

Reforms.

In order to mobilize additional resources and to allow tax concessions during the financial year

2007-08 as also for the purpose or simplification of procedures and ensuring better tax

compliance, major amendments were made with effect from the April 1, 2007 in the following

Acts:

1. Indian Stamp Act, 1899, in its application to West Bengal.

2. The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973

3. The Bengal Agricultural Income Tax Act, 1944.

4. The West Bengal Taxation Tribunal Act, 1987.

5. The West Bengal State Tax on Professions, Trades, Callings & Employments Act,1979.

6. The Registration Act, 1908 , in its application to West Bengal.

7. The West Bengal Sales Tax Act, 1994.

8. The West Bengal Sales Tax (Settlement of Dispute) Act,1999.

9. The West Bengal Transport Infrastructure Development Fund Act, 2002

10.The West Bengal Value Added Tax Act, 2003.

Year wise break-up of Number of files received and disposed of :

Financial Year

Opening

balance

New cases

added

Total cases No. of cases

disposed of

% of cases

disposed of

No. of cases

pending

2003-2004 121 185 306 208 67.97 98

2004-2005 98 245 343 205 59.76 138

2005-2006 138 246 384 195 50.91 189

2006-2007 189 216 405 216 53.46 189

2007-2008 189 194 383 146 38.12 237

8

DIRECTORATE OF COMMERCIAL TAXES

The Directorate of Commercial Taxes, West Bengal is entrusted with the collection of Sales Tax,

Luxury Tax (since discontinued w.e.f. 1

st April, 2005 in pursuance of the judgement dated 20th

January, 2005 of the Supreme Court of India), Cess on petrol, diesel and liquefied petroleum gas

(LPG) and Profession Tax. The Directorate of Commercial Taxes, West Bengal is headed by the

Commissioner of Commercial Taxes (CCT) who is of the rank of Secretary / Special Secretary to

the Government. The CCT is assisted by some Special Commissioners. Down the hierarchy, there

are Additional Commissioners, Deputy Commissioners, Assistant Commissioners, Commercial

Tax Officers and Assistant Commercial Tax Officers in charge of specific responsibilities /

specific units of administration under Directorate, namely Circles, Charges, Corporate Division,

Central Section, Check-posts and Range Offices.

Circle

 

 

: The State of West Bengal is divided into 16 Circles. A Circle is headed by a Deputy

Commissioner of Commercial Taxes. He is assisted by other Deputy Commissioners and

Assistant Commissioners. They exercise administrative, appellate and revisional jurisdiction over

the charges under the circle.

Charge

 

 

: A Charge is the primary unit under the Directorate. There are 67 charges in West

Bengal. A charge is headed by an Assistant Commissioner of Commercial Taxes. He is assisted

by Commercial Tax Officers and Assistant Commercial Tax Officers. The officers are entrusted

with the examination of books of accounts of the dealers and assessment of taxes payable by

them.

Corporate Division

 

 

: Files of big dealers are dealt with by the Officers of this wing. It is headed

by Additional Commissioners who are assisted by a number of Deputy Commissioners and

Assistant Commissioners.

Central Section

 

 

: The Officers posted in the Central Section have jurisdiction over the entire

State. Main functions of the Central Section are -

·

Cross verification of purchase and sale,

·

Inspection, search & seizure,

·

Investigation.

It also deals with the matters relating to non-resident dealers, way bills to unregistered

dealers/persons having place of business within the Kolkata Municipal Area.

Check-post

 

 

: Check-posts are set up at the entry points at the border areas within the State.

Commercial Tax Officers, Inspectors and Patrolmen are posted in the Check-posts. The

Commercial Tax Officers and the Assistant Commercial Tax Officers have the power to intercept

and/or search the vehicles coming from places outside West Bengal and also going out of the

State.

Range Offices

 

 

: There are several Range Offices at various places within West Bengal. Officials

posted there are engaged in mobile checking of vehicles transporting goods.

9

Staffing pattern and present staff strength:

Sl.

No.

Name of Cadre Sanctioned

strength

Present

strength

Cadre Structure of Group

‘A’

1. Commissioner of Commercial Taxes 1 1

2. Special Commissioner 2 2

3. Additional Commissioner 36 32

4. Deputy Commissioner 89 85

5. Deputy Commissioner, Commercial Taxes (Audit) 4 1

6. Deputy Commissioner, Commercial Taxes (Accounts) 3 3

7. Assistant Commissioner 325 317

8. System Analyst 1 1

9. Commercial Tax Officer 655 608

10. Programmer 1 1

11. PA to Commissioner 2 2

12. PA to Spl. Officer (Bureau of Investigation) 1 1

13. Administrative Officer 4 4

14. Stenographer 17 15

15. Assistant Commercial Tax Officer 1220 1093

.

Total 2361 2166

.

Cadre structure of Group

‘B’ & ‘C’

16. Office Superintendent 1 1

17. Accountant 2 2

18. Head Clerk 156 136

19. U.D.C. 741 715

20. Head Cashier 1 1

21. Cashier 8 1

22. Stenographer 1 1

23. Telephone Operator (Gr. I) 7 7

24. Telephone Operator (Sup) 2 2

25. Telephone Operator (Basic) 11 4

26. Typist (Sup) 2 2

27. Typist (Gr. I) 8 8

28. Typist (Basic) 9 7

29. KP/KV Operator (Gr. I) 12 12

30. KP/KV Operator (Sup) 3 3

31. KP/KV Operator (Basic) 16 15

32. Nazir 2 1

33. Cashier-cum-Upper Division Clerk 1 0

34. Care Taker 2 1

35. L.D.C. 736 566

36. Asstt. Care Taker 3 3

37. Asstt. Cashier 33 0

38. L.D. cum Cashier 6 5

39. Banch Clerk-cum-Steno 41 0

40. Steno-Typist-Clerk 346 196

41. Cash Sarkar (Gr. I) 1 0

10

42. Cash Sarkar (Basic) 18 8

43. Binder (Gr. I) 1 1

44. Binder (Basic) 2 0

45. D.M.O. (Duplicating Machine Operator) 1 1

46. Driver 22 14

Total 2195 1713

Cadre Structure of Group

‘D’

47. Peon/Orderly 889 785

48. Patrolman 362 335

49. Night guard 78 63

50. Farash 36 27

51. Darwan 20 12

52. Sweeper 47 41

53. Night Guard cum Darwan 1 1

54. Visti 2 1

55. Mali 1 0

56. Cleaner 1 1

Total 1437 1266

Acts administered by the Directorate:

The Directorate of Commercial Taxes, West Bengal, administered the following Acts during

2007-2008 :

(i) The West Bengal Value Added Tax Act, 2003.

(ii)The West Bengal Sales Tax Act, 1994.

(iii)The Central Sales Tax Act, 1956.

(iv) The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(v) The West Bengal Primary Education Act, 1973 (for the limited purpose of Education Cess).

(vi)The West Bengal Rural Employment and Production Act, 1976 (for the limited purpose of

Rural Employment Cess).

(vii) The West Bengal Sales Tax (Settlement of Dispute) Act, 1999.

(viii) The West Bengal Transport Infrastructure Development Act, 2002.

Current Policy / Circular :

With the decision to introduce VAT with effect from April 1, 2005, the Commercial taxes

Directorate devoted lot of time to tax-payers

’ awareness programmes including holding of

seminars, meetings with Trade Bodies, Chambers of Commerce, Advocates, Tax Practitioners and

Dealers, publicity on the basic features of VAT through News papers, hoardings, banners etc.,

organizing help-desk counters at different locations in Kolkata as well as in the districts. Acts,

Rules, Notifications, Schedules were published and made available on the Directorate

’s Website

www.wbcomtax.nic.in

 

 

. Booklets on VAT were also published and distributed to the dealers free

of cost. Various circulars were issued for proper implementation of VAT.

11

SOME OF THE MAJOR AMENDMENTS IN SALES TAX LAWS DURING 2007-08

Following important notifications under the West Bengal Value Added Tax Act, 2003 were issued

during 2007-2008:--

Sl.

No.

Notification

No.

Subject

1. 423-F.T. dated

31.03.2007

West Bengal Finance Act, 2007 (West Bengal Act III of 2007)

– date

of effect of different sections

2. 547-F.T. dated

23.04.2007

West Bengal Value Added Tax Act, 2003

–

Draft Amendment in Schedule A and Schedule C, in Part I

3. 484-F.T. dated

09.04.2007

West Bengal Sales Tax Rules, 1995 -

- CHAPT.XVII, in PART V, in rule 266A

4. 485-F.T. dated

09.04.2007

West Bengal Value Added Tax Rules, 2005

- CHAPT. XIV, in PART V, in rule 164A

5. 522-F.T. dated

18.04.2007

West Bengal Value Added Tax Rules,2005

- CHAPT.XVII, in PART IV, in rule 150,

- 152 and 154.

6. 552-F.T. dated

24.04.2007

West Bengal Value Added Tax Act, 2003

-establishment of West Bengal Value Added

Tax Settlement Commission.

7. 553-F.T. dated

24.04.2007

West Bengal Value Added Tax Settlement

Commission

– appointment of members.

8. 554-F.T. dated

24.04.2007

West Bengal Value Added Tax Settlement

Commission

– appointment of Chairman

9. 555-F.T. dated

24.04.2007

West Bengal Sales Tax Act, 1994 - establishment of West Bengal

Sales Tax Settlement Commission

10. 556-F.T. dated

24.04.2007

West Bengal Sales Tax Settlement Commission

– appointment of

members

11. 557-F.T. dated

24.04.2007

West Bengal Sales Tax Settlement Commission

– appointment of

Chairman.

12. 698-F.T. dated

16.05.2007

Central Sales Tax (West Bengal) Rule,1958 -Amendment in rules

2,4,6A,6B,7,7A,8, 8A,8B,9 and 11.

13. 673- F.T. dated

15.05.2007

Central Sales Tax Act, 1956 (74 of 1956)

Notification No. 2372-F.T. dated 02.08.2002

14 674- F.T. dated

15.05.07

Central Sales Tax Act,1956

– amendment

In Notification No. 2373-F.T. dt. 02.08.2002

15. 801- F.T. dated

04.06.2007

West Bengal Sales Tax (Settlement of Dispute) Rules, 1999

–

Amendment in Rule 2, clause (a) and clause (bb).

16. 899- F.T. dated

04.06.2007

West Bengal Value Added Tax Act, 2003

- Amendment in Schdule A & Schedule C

17. 950- F.T. dated

05.07.2007

West Bengal Value Added Tax Rules, 2005

-

Insertion of Rule 16B, Clause (b) in sub- rule(5) of rule 34 and amendment

of rules 30,36,37,41,44,53,54 and Forms 14, 14D,32,35,36 & 37.

18. 973-F.T. dated

09.07.2007

Central Sales Tax Act, 1956

– amendment of Notification No. 2372-

F.T. dt. 02.08.02.

19 1105-F.T. dated

03.08.2007

Central Sales Tax Act, 1956

– amendment of Notification No. 2370-

F.T. dt. 02.08.02.

20.

1106- F.T.

dated 3.08.2007

Central Sales Tax Act, 1956

– amendment of Notification No. 2371-

F.T., dt. 03.08.02

21. 1107- F.T.

dated 3.08.2007

Central Sales Tax Act, 1956

– amendment of Notification No. 2372-

F.T. dt. 02.08.02

12

22. 1108 F.T. dated

03.08.2007

Central Sales Tax Act., 1956

– amendment of Notification No. 2373-

F.T. dt. 02.08.02

23. 1109-F.T.dated

03.08.2007

West Bengal Sales Tax Act, 1994

– amendment of Notification No.

908-F.T. dated 13.04.2005.

24. 1110-F.T. dated

03.08.2007

West Bengal Value Added Tax Act, 2003-Draft Amendment in

Schedule C, Part III

25. 1145-F.T dated

08.08.2007

West Bengal Value Added Tax Act, 2003 - Addition of member of

the West Bengal Value Added Tax Settlement Commission

26. 1146-F.T. dated

08.08.2007

West Bengal Sales Tax Act, 1994 - Addition of member of the West

Bengal Sales Tax Settlement Commission

27. 1163-F.T. dated

09.08.2007

West Bengal Value Added Tax Rule, 2005 - amendment in rule 26F

CHAPTER VI

28. 1164-F.T. dated

09.08.2007

West Bengal Sales Tax Act, 1994 - amendment in rule 35 in

CHAPTER V.

29. 1365-F.T. dated

14.09.2007

West Bengal Value Added Tax Act, 2003 - Amendment in Schedule

C, in Part III

30. 1492-F.T. &

1493-F.T. dated

26.10.2007

West Bengal Value Added Tax Act, 2003 - Appointment of Member

of the West Bengal Value Added Tax Settlement

Commission

31. 1494-F.T. &

1495-F.T. dated

26.10.2007

The West Bengal Sales Tax Act, 1994 - Appointment of Members of

the West Bengal Sales Tax Settlement Commission

32. 82-F.T. dated

21.01.2008

West Bengal Value Added Tax Rules,2005 - Amendments in Rules

34,35,36 and Insertion of Rule 33A, Sub-rule (5) in Rule 43 and

Table in Form 14.

33. 177-F.T. dated

13.02.2008

In Notification No. 82-F.T. dated 21.02.08, Figures and letter

"33A"

is corrected by Figures and letter

"34A"

34. 316-F.T. dated

04.03.2008

Central Sales Tax (West Bengal) Rules, 1958

– amendment in rule 9

and insertion of Form3V and 4V after Form 3A.

35. 317-F.T. dated

04.03.2008

Amendment in Notification No. 423-F.T. dated 31.03.2007

36. 318-F.T. dated

04.03.2008

West Bengal Value Added Tax Rules, 2005-amendment in FORM 25

37. 319-F.T. dated

04.03.2008

Amendment in Notification No. 1732-F.T. dated 18.10.2006.

Status of Computerization of the Directorate of Commercial Taxes Processes computerised :

(a) Creation and maintenance of database in respect of all registered dealers;

(b) Computerisation of Bank / Treasury copy of challans making possible of payment accounting

and verification;

(c) Monitoring of imports in West Bengal through computerisation of Way Bills

– stock,

allotment, issue and utilisation thereof;

(d) Monitoring of issue of Central Declaration Forms (

‘C’, ‘F’, ‘E1’,’E2’ etc.).

13

(e) Monitoring of Transit Documents on the strength of which vehicles use West Bengal as

corridor for carrying goods from one State to another;

(f) Processing of receipt of returns filed by registered dealers on self-assessment

– thereby

enabling the officers to highlight defaulters.

(g) Development and Maintenance of the Website of the Directorate. Facility for downloading

important forms, notifications etc.;

(h) Computerisation of the process of selection of the dealers for assessment u/s 45A(3) of the

WBST Act, 1994.

(i) Web-enabled service for knowing status regarding Selective Assessment u/s 45A(3) of the

WBST Act, 1994.

(j) Creation and maintenance of Profession Tax payers

’ master;

(k) Processing of Profession Tax payment challans, identification of defaulters, sending of beforetime

notices, return processing etc.;

(l) Web-enabled service for filing application for Profession Tax Enrolment.

(m) Processing of deduction certificates submitted at the STDS Cell;

(n) Creation and maintenance of Employees

’ database.

(o) Pay roll of employees.

(p) Computerized Central Return Receiving Unit (CRRU) was launched on 20

th July’06 at the

Beliaghata Sales Tax Building, Annex-II to receive all Returns under the State Act, VAT Act

and CST Act of the dealers under Corporate Division and the Charges located in the

Beliaghata Building.

(q) Central Registration Cell (CRC) (Computerised) was launched from 2

nd April’2007 with a

view to disposing of all NR (New Registration) applications and those from dealers carrying

on business under the jurisdiction of the charges in the Beliaghata Building on the date of

receipt.

(r) As per decision of the Empowered Committee on VAT, a nation wide network amongst the

States implementing VAT for exchange of data relating each State ® (TINXSYS) has become

functional. Data relating to West Bengal have already been uploaded to the website of

TINXSYS (www.tinxsys.com) concerning the Dealer Master and issue of Central Forms

under the C.S.T. Act, 1956. Incremental data are being uploaded at regular interval to the

TINXSYS Server. Besides, plans are afoot for providing more facilities to the citizens like

submission of Returns, payment of tax, etc. using the internet with a view to increasing the

Citizen-to-Government interface as part of e-governance.

(s) Arrangement for on line filinng of VAT Returns by selected dealers of West Bengal.

(t) Arrangement for on-line payment of Commercial Taxes presently through the State Bank of

India

14

Targets & achievements of Collection of Sales Tax :

( Rs. In Crores )

Collection of Sales Tax 2003-04 2004-05 2005-06 2006-07 2007-08

1 2 3 4 5 6 7

A. Budget Estimate

 

 

Net 4982.62 5836.26 6502.89 7622.48 8505.71

B. Revised Estimate

 

 

Net 4946.00 5555.17 6508.00 7238.90 8300.16

C. Actual Collection

 

 

Net 4830.58 5716.3 6108.78 7079.02 8060

D. Growth Rate

 

 

- 15.25 18.34 6.87 15.88 13.86

E. Actual Collection as

percentage of Budget

Estimate

 

 

-

96.95 97.94 93.94 92.87 94.76

F. Actual Collection as

percentage of Revised

Estimate

 

 

-

97.67 102.90 93.87 97.79 97.10

COLLECTION AND EXPENDITURE

(A) Collection Under Different Acts

: 2005-2006 2006-2007 2007-08 (RE)

(Rs. in Crores) (Rs. in Crores) (Rs. in Crores)

The West Bengal Value Added Tax Act , 2003

3675.64 4267.61 7360.20 *

The West Bengal Sales Tax Act, 1994 (Net)

1729.53 2041.25

The Central Sales Tax Act, 1956

713.97 799.82 937.05

The West Bengal State Tax on Profession, Trades,

Callings and Employments Act, 1979

249.15 264.41 283.58

The West Bengal Primary Education Act, 1973,

and W.B. Rural Employment and Production Act, 1976

665.33 665.11 735.77

The West Bengal Luxury Tax Act, 1994

37.01 27.69 48.99

The West Bengal Transport Infrastructure

Development Fund Act, 2002

181.99 191.99 260.95

The West Bengal State Tax on Consumption

or Use of Goods Act,2001.

0.66 1.31 2.91

TOTAL

7253.28 8229.53 9629.45

(B)Expenditure :

(i) Administrative Expenses

18.87 18.70 21.17

(ii) Collection Charges

63.68 67.00 71.85

TOTAL

82.54 85.70 93.02

(c)Expenditure as percentage of collection

:

1.14%

1.04%

0.97%

*

This figure comprises collection of Sales Tax under WBST Act, 1994 & VAT Act, 2003

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REGISTRATION

(A)Sales Tax Act:

2005-06 2006-07 2007-08

(a) Number of Registered Dealers :

i) The West Bengal Sales Tax Act, 1994 1,66,472* 1,81,076* 2,09,389

ii)The Central Sales Tax Act, 1956 97,019 98,428 1,05,868

(b) New Registration granted :

 

 

37,282 29,618 34,496

(c) Files Cancelled

 

 

2,592 20,392 15,391

* This figure includes number of Registered Dealers under Vat Act, 2003 also.

(B) Profession Tax Act:

Number of registered employers and enrolled persons under the Profession Tax Act, 1979 :

i) Number of Registered Employers 75,676 77,006 81,682

ii) Number of Enrolled persons 14,39,903 14,86,735 15,50,348

ASSESSMENT CASES

(A) Sales Tax Acts : 2005-06 2006-07 2007-08

i) Opening Balance 1,84,198 1,69,076 1,15,099

ii) Cases initiated during the year 1,30,038 80,077 39,271*

iii) Total assessment cases 3,14,236 2,49,153 1,54,370

iv) Cases disposed of during the year 1,45,160 1,34,054 1,21,325

v) % of Cases disposed of during the year 46.19 53.80 78.59

vi) Cases pending at the end of the year 1,69,076 1,15,099 33,045

vii) % of Cases pending at the end of the year 53.81 46.20 21.41

(B) Profession Tax Act : 2005-06 2006-07 2007-08

i) Opening Balance 1,60,962 1,32,113 1,35,135

ii) Cases initiated during the year 61,765 54,536 88,068

iii) Total assessment cases 2,22,727 1,86,649 2,23,203

iv) Cases disposed of during the year 90614 51,514 71951

v) % of Cases disposed of during the year 40.68 27.60 32.24

vi) Cases pending at the end of the year 1,32,113 1,35,135 1,51,252

vii) % of Cases pending at the end of the year 59.32 72.40 67.76

*

Under VAT Act assessment is in the nature of an exception and is made only where the statute

requires. After March 2008 (when procedural bottlenecks were cleared) the figures of initiation

picked up.

16

Audit :

·

The audit for the period from 01.01.1999 to 31.03.2001 was carried out in

April,2001(from 02.04.2001 to 24.04.2001)

·

The audit for the period from 01.04.2001 to 30.09.2003 was carried out in October,2003

(from 14.10.2003 to 31.10.2003)

·

The audit for the period from 01.10.2003 to 31.03.2005 was carried out from 21.10.2005

to 10.03.2006.

·

During the VAT regime on and from 1.4.05 Account is audited in cases of dealers selected

for audit on a year to year basis.

Appeal Cases (Sales Tax Acts):

2005-06 2006-07 2007-08

Opening Balance 18,988 17,303 16,287

Cases filed during the year 14,771 14,622 6,628

Total appeal cases 33,759 31925 22,915

Cases disposed of during the year 16,456 15,638 11,504

% of Cases disposed of during the year 48.75 48.98 50.20

Cases pending at the end of the year 17,303 16,287 11,411

% of Cases pending at the end of the year 51.25 51.02 49.80

Revision & Review Cases (Sales Tax Acts):

2005-06 2006-07 2007-08

Opening Balance 3,763 3,497 3,341

Cases filed during the year 776 843 2913

Total Revision & Review cases 4539 4340 6,254

Cases disposed of during the year 1,042 999 3396

% of Cases disposed of during the year 22.96 23.02 54.30

Cases pending at the end of the year 3,497 3,341 2,858

% of Cases pending at the end of the year 77.04 76.98 45.70

Publications :

The Directorate of Commercial Taxes brings out the following publications :-

1. Trade Circulars

2. Booklets on STDS

3. Booklets on Tax Invoice etc

4. Annual Administrative Report

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