DIRECTORATE OF AGRICULTURAL INCOME TAX
The Directorate is headed by the Commissioner of Agricultural Income Tax, West Bengal
appointed under section 21 of the Agriculture Income Tax Act. Apart from the Agriculture
Income Tax Act, 1944, the following Acts are administrated by the Directorate:
·
The West Bengal Primary Education Act, 1973 (for the limited purpose of collection of
Education Cess)
·
The West Bengal Rural Employment and Production Act, 1976 ( for the limited purpose of
collection of Rural Employment Cess)
·
The Bengal Amusements Tax Act, 1922
·
The West Bengal Entertainments and Luxuries (Hotels & Restaurants) Tax Act, 1972
·
The West Bengal Entertainment-cum-Amusement Tax Act,1982
The Acts namely, The West Bengal Multi-storeyed Building Tax Act, 1979 and The West Bengal
Urban Land Taxation Act, 1976, which were repealed with effect from 1
st April,1999, subject to
certain transitory provisions are also being administered by the Directorate for the purpose of
implementation of the transitory provisions.
The nature of work of this Directorate is to collect taxes as per the Acts administered by the
Directorate. The process of tax collection involves assessment, inspection, information gathering
as well as disposal of statutory appeals and pursuing court cases to safeguard Government
revenue.
The Commissioner of Agricultural Income Tax is also the Commissioner of Entertainment Tax.
The Directorate has 19 (nineteen) Regional Offices in different districts. For administrative
convenience, the Regional Offices have been placed under four circles located in Kolkata,
Howrah, Burdwan and Malda. Each Circle is headed by a Deputy Commissioner. However, due
to shortage of Officers, the Officers posted at the Headquarters have supervised the Kolkata and
Howrah Circles.
Staffing Pattern and Present Staff Strength:
The total sanctioned strength of the Directorate, inclusive of all categories of employees is 377
only. Men in position is given as under:
P O S T Sanctioned Strength Present Strength
1. Commissioner 1 1
2. Additional Commissioner 3 2
3. Deputy Commissioner 5 1
4. Assistant Commissioner 6 5
5. Agricultural Income Tax Officer
including Building Tax Officer 40 27
6. Personal Assistant to Commissioner 1 1
7. Administrative Officer 1 x
8. Inspector 58 46
9. Head Clerk
a) Regional 22 19
b) Directorate 4 4
10. Stenographer 6 5
11. Surveyor 1 1
18
12. Upper Division Clerk
a) Regional 42 39
b) Directorate 13 12
13. Lower Division Clerk
a) Regional 44 22
b) Directorate 14 7
14. Typist
a) Regional 1 x
b) Directorate 4 4
15. Driver 2 2
16. Chainman 2 2
17. Record Supplier 2 2
18. Group D Employee 105 71
Total 377 273
Status of Computerization:
Presently, a part of the tax collection work of Amusement Tax Section, Kolkata has been
computerized. During the last quarter of the Financial Year 2004-05, computers were installed in
the office of the Commissioner for increasing the efficiency of revenue administration through
regular and effective monitoring of the performances at the field level. The Webel Technology
Limited has developed the software for the purpose.
Targets and Achievement:
The Budget and Revised Estimates fixed by the Department and Actual Collection during the last
three Financial Years are given below: -
(Rupees in lakhs)
Budget Estimate
Revised Estimate
Actual Collection
Heads
05-06 06-07 07-08 05-06 06-07 07-08 05-06 06-07 07-08
0022-A.I.Tax 123.00 208.00 150.00 185..00 150.00 115.00 151.79
115.70 36.91
0029 -
005-
R.E.Cess
2031.70 2987.13 1266.13 2655..23 1151.03 1368.20 1063.87 596.55
156.97
009-
P.E.Cess
750.40 1693.99 537.37 1505.77 488.52 535.55 410.60 235.54
74.15
001-M.B.Tax - - - - - - 43.80 12.00
29.05
002-
U.L.Taxes
- - - - - - 27.42 0.00
0.00
0045-00-101-
Entertainment
Tax
5995.48 5368.65 5779.23 4772.59 5092.33 3043.00 2481.61 2687.54
2819.11
0045-00-102-
Betting Tax
860.00 577.27 713.93 519.76 629.08 1247.35 714.97 1158.61
1024.78
0045-00-105-
Luxury Tax
1600.00 13100.7 4767.10 1997.33 4200.09 7003.15 1965.17 2844.15
3869.85
T o t a l 11360.58 23935.74 13213.76 11635.68 11711.05 13347.25 6859.23 7650.09 8010.82
N o t e
1. The collections under the heads Agricultural Income Tax, R.E. and P.E. Cess were less than Budget
Estimates as the Tea industry was passing through a bad phase; Moreover, by order no. 1453-FT dt.23.8.06,
G/WB have granted total exemption from payment of Agricultural Income Tax for the three consecutive
years ending on 31.03.07, 31.03.08, &31.03.09.
2. There were no Budget Estimates under the M.B. Tax and U.L. Taxes heads as the Acts have been repealed.
The collections shown are arrear collections from the periods when the Acts were in force.
19
STATEMENT OF EXPENDITURE VIS-A-VIS COLLECTION
Rs. in Lakhs
Year Collection Collection
Growth rate
Expenditure Expenditure as a % of
collection
2005-06 6859.23 3.92% 411.79 6.00
2006-07 7650.09 11.52% 432.75 5.66
2007-08 8010.82 4.71% 464.20 5.83
Number of Files/Cases received, pending and disposed of :
The major part of the Directorate
’s work involved disposal of Assessment, Appeal and Revision
cases during the year 2007-08.
Item and Act
Opening
balance
New cases
added
Total
cases
No. of cases
disposed of
% of cases
disposed of
No. of
cases
pending
1. Assessment
(a) B.A.I.T.Act., 1944
3224 50 3274 618 18.87 2656
(b) W.B.P.E.Act, 1973 and
W.B.R.E.P. Act, 1976
6594
6597
9 9
6603
6606
620
620
9.39
9.39
5983
5986
(c) B.A.T.Act, 1922
3428 47 3475 393 11.30 3082
(d) W.B.E.L.(H & R) T.
Act, 1972
2744 311 3055 1485 48.60 1570
2. Appeal
(a) B.A.I.T.Act, 1944
1324 237 1561 10 0.64 1551
(b) W.B.P.E.Act, 1973 and
W.B.R.E.P. Act, 1976
87
7 94 Nil Nil 94
(c) B.A.T. Act, 1922
91 28 119 3 2.52 116
(d) W.B.E.L.(H & R)T.
Act, 1972
86 4 90 3 3.3 87
(e) W.B.E.A.T.Act,1982
33 6 39 1 2.56 38
3.
Revision & Second Appeals
(a) B.A.I.T.Act, 1944
347 Nil 347 Nil 0.00 347
(b) W.B.P.E.Act, 1973 and
W.B.R.E.P. Act, 1976
53
53
Nil
Nil
53
53
Nil
Nil
0.00
0.00
53
53
(c) B.A.T. Act, 1922
46 7 53 1 01.88 52
(d) W.B.E.L.(H & R)T.
Act, 1972
8 1 9 2 22.22 7
(e) W.B.E.A.T.Act,1982
1 6 7 Nil 0.00 7
20
DIRECTORATE OF ELECTRICITY DUTY
The Directorate of Electricity Duty came into existence in 1910 under the administrative control
of the Commerce and Industries Department, Government of West Bengal with the Chief
Electrical Inspector as the head of the Directorate. With the enactment of the Bengal Electricity
Act, 1935 a separate wing of the same came into existence as the Bengal Electricity Duty wing
under the same Directorate.
From the 1
st January,1997 a new Directorate was formed viz. Directorate of Electricity Duty,
under the administrative control of the Finance (Revenue) Department, Government of West
Bengal. The Commissioner, Agricultural Income Tax was made the Ex- Officio Director of the
Directorate.
Electricity duty is levied under the Bengal Electricity Duty Act, 1935 under the supervision of the
Director, Electricity Duty and electricity duty is also levied under the West Bengal Duty on Inter
State River Valley Authority Electricity Act, 1973 under the over-all supervision of the Chief
Electrical Inspector, West Bengal.
The Directorate has two zonal offices at Asansol and Jalpaiguri.The headquarter is situated in
Kolkata. The addresses and Telephone Nos. are as follows:
Head quarter : 1, Harish Mukherjee Road,Kolkata-700 020
Telephone No.: (033) 2223-3511
Asansol Zonal Office : P.O. Radhanagar Road,Burnpur, Dist. Burdwan
Telephone No: (0341) 228-3669
Jalpaiguri Office : State Bank More,P.O. & Dist. Jalpaiguri, Club Road.
Telephone No.: (03561) 230466
Staffing Pattern & Present Staff Strength
(including its two zonal offices at Asansol and
Jalpaiguri)
:
Post Sanctioned Strength Present Strength
Director 1 1
Chief Inspecting Officer 1 Nil
Sr. Inspecting Officer 2 2
Inspecting Officer 10 4
Administrative Officer 1 1
Jr. Inspecting Officer 9 4
Assistant Inspecting Officer 4 1
Head Clerk 1 1
U.D.Clerk 7 7
L.D.Clerk 3 3
L.D.C.-cum -Accounts Clerk 1 1
Accounts Clerk 4 4
Typist 4 4
Group
‘D’ 14 8
TOTAL
62 41
Objective/Nature of Works/Responsibility:
1. Augmentation & fulfillment of target of collection of Government revenue in the form of
Electricity Duty.
21
2. Inspection under Bengal Electricity Duty Act & Rules and Inter State River Valley Authority
Electricity Act along with Assessment cases, Registration of Generator Sets etc. for realization of
Electricity Duty both from Licensees and the persons other than Licensees.
Nature of Work :
Creation of a new post of Chief Inspecting Officer vide notification no.-181F.T dt.-13
th Feb’08
has changed the nature of work of this Directorate. The Chief Inspecting Officer supervises the
overall duties of Sr. Inspecting Officers, Inspecting Officers, Jr. Inspecting Officers & the
Administrative officer. The officers are required to inspect installations to check evasion of
electricity duty, to calculate the amount payable by the Assessees and to realize Electricity Duty,
in the districts of North & South 24-Paraganas and the areas of CESC Ltd. For other districts in
West Bengal, the proposal for assessment of Electricity Duty is prepared by these officers and
forwarded to the Collectors for realization. Hearing in connection with assessment is attended as
and when required and liaison is maintained with Govt. Pleaders for cases lying with Hon
’ble
Courts. Review and appeal cases of assessments related with districts of 24 Pgs.(North & South)
including areas of supply of CESC Ltd are thoroughly examined before passing of the final orders
by the Sr. Inspecting Officers & Inspecting officers. Waiver cases under different incentive
schemes of Govt. are also examined and appropriate action taken accordingly. Refund cases are
also dealt with by these officers and sent to Government for final disposal through Director. Over
and above, the group
‘A’ officers have to keep close liaison with the collectors and also prepare
replies of queries raised by the Comptroller and Auditor General of India.
Acts administered by the Directorate:
This Directorate administered two acts namely, Bengal Electricity Duty Act, 1935 and W.B. Duty
on Inter-State River Valley Authority Electricity Act, 1973 for realization of Electricity Duty both
from the licensees and the persons other than licensees.
Achievement :
(Rs. in Crore)
Budget Estimate
Revised Estimate
Actual Collection
Heads
05-06 06-07 07-08 05-06 06-07 07-08 05-06 06-07
07-08
"
0043-Taxes and
Duties on Electricity
"
287.50 479.85 632.50 559.54 799.27 605.31 382.46 526.35 506.69
Number of Files/Cases received, pending and disposed of during the year 2007-08 :
Nature of Files / Cases
Opening
balance
New
cases
added
Total
cases
No. of cases
disposed of
% of cases
disposed of
No. of
cases
pending
Waiver 17 80 97 72 74.22 25
Govt. Files (R) on refund of
electricity duty
131 127 258 176 70.4 82
Registration(07-08) 1176 539 1715 677 39.47 1038
Assessment(07-08) Nil 28 28 28 100 Nil
Publication:
Administrative Report /B.E.D. Acts & Rules.
22
DIRECTORATE OF REGISTRATION AND STAMP REVENUE
Prior to 1993, the Registration Directorate was under the administrative control of the Judicial
Department. The Directorate of Registration was brought under the administrative control of the
Finance Department in the year 1993 and was renamed as the Directorate of Registration and
Stamp Revenue.
Organisational set-up:
Directorate of Registration and Stamp Revenue is headed by Inspector General of Registration
and Commissioner of Stamp Revenue, West Bengal. A senior member of the Indian
Administrative Service in the rank of the Spl. Secretary, usually holds the post.
Other posts in the Directorate are :
·
Addl. Inspector General of Registration & Addl. Commissioner of Stamp Revenue, W.B.
·
Jt. Commissioner of Stamp Revenue, West Bengal
·
Jt. Inspector General of Registration, West Bengal
·
Dy. Inspector General of Registration (HQ), West Bengal
·
Dy. Commissioner of Stamp Revenue (Legal), West Bengal
·
Asstt. Commissioner of Stamp Revenue, West Bengal
(All the above posts are held by the members of the West Bengal Registration and Stamp
Revenue Service on the basis of the seniority-cum-merit.)
·
Dy. Commissioner of Stamp Revenue(Audit)/Jt. Commissioner of Stamp Revenue(Audit)
(This post is held by a member of the West Bengal Audit & Accounts Service)
·
Administrative Officer
·
Personal Assistant to the IGR
(The last two posts are filled up on promotion from the members of the staff of this Directorate)
The Directorate core establishment comprises :
Name of the Post Sanctioned Strength Present Strength Vacant Post(s)
Head Assistant 4 4 Nil
U.D. Asstt. 18 18 Nil
Stenographer 4 2 2
L.D.Asstt. 22 16 6
Typist 8 8 Nil
Group
– D 16 16 Nil
Muharrier 3 3 Nil
There are 9 Range D.I.G.R.s in the whole of West Bengal with the jurisdiction of one or more
district(s).
Range Headquarters Jurisdiction
I Alipore, South 24 Pgs. South 24 Parganas and Kolkata
II Barasat, North 24 Parganas North 24 Parganas and Nadia
III Chinsurah, Hooghly Hooghly and Howrah
IV Burdwan , Burdwan Burdwan
V Medinipur, Paschim Medinipur Paschim Medinipur and Purba Medinipur
VI Berhampore, Murshidabad Murshidabad and Birbhum
VII Malda, Malda Malda, Uttar Dinajpur and Dakshin Dinajpu
VIII Jalpaiguri, Jalpaiguri Jalpaiguri, CoochBehar and Darjeeling
IX Bankura, Bankura Bankura and Purulia
23
The main functions of the DIGRs are to inspect the registration offices within their respective range and act as
Collector under sec.47A of the Indian Stamp Act,1899. Members of the public may prefer an appeal to the DIGR
concerned, if they prefer not to accept the market value of the property, which is the subject matter of a particular
document,determined by the DSR/ADSR concerned.
REGISTRAR OF ASSURANCES, KOLKATA :
Registrar of Assurances, Kolkata has a separate establishment at 5 & 6, Government Place (North), Kolkata-1. Under
sec.30A of the Registration Act,1908, R.A., Kolkata may receive and register any document referred to in sec.28 of
the Registration Act, 1908 without regard to the situation of the property in any part of West Bengal to which the
document relates. Under sec.30B of the said Act, R.A., Kolkata enjoys power in registration of mortgage deeds and
reconveyance deeds in connection with house-building advances of Govt. employees without regard to the situation
of the property in any part of India outside the State of West Bengal.
Registrar of Assurances, Kolkata is the head of the office. One member of the West Bengal Registration and Stamp
Revenue Service in the rank of DIGR holds the post.
Other posts in the office:
1. Addl. Registrar of Assurances
– I
2. Addl. Registrar of Assurances
– II
3. Addl. Registrar of Assurances - III
Officers of the West Bengal Registration & Stamp Revenue
Service in the rank of District Registrar hold the post.
4. Addl. District Sub-Registrar (Record) Officers of the West Bengal Registration & Stamp Revenue
Service in the rank of ADSR hold the post
Core Establishment of the Registrar of Assurances office is as follows :-
Name of the post Sanctioned Strength Existing Strength Vacancy
Head Assistant 1 1 Nil
UDC 48 33 15
LDC 51 1 50
Muharrir 5 2 3
Group - D 15 4 11
District Establishment :
In all the districts, District Magistrates are the ex-officio Addl. IGR of the district and Addl. District Magistrates are
the ex-officio Jt. IGR for the district . District Registrar is the head of the registration establishment of the district. All
the registering officers posted in the districts perform their duties under the supervision and control of the District
Registrar concerned.
District Sub-Registrar has got no separate establishment. He belongs to the establishment of District Registrar.
Documents relating to immovable property belonging to any part of the district concerned may be presented for
registration in the office of the District Sub-Registrar concerned. District Sub-Registrar may in his discretion receive
and register any document which might be registered by any Addl. District. Sub-Registrar /Sub-Registrar subordinate
to him.
Establishment of District Registrar consists of following sanctioned posts
:
1)Head Assistant - One post in each district ( the said post in the districts of Purba Medinipur
and Darjeeling has not yet been sanctioned)
2) Head Clerk -One post for every ADSR/SR office
3) U.D.A. - According to the volume of work
4) L.D.A. - do -
5) Typist - One post each in 8 districts
6) Group-D - One peon & one Nightguard in every ADSR/SR office
24
Staffing pattern and present staff strength :
Name of the post Sanctioned Strength Present Strength
DIGR Range 9 6
District Registrar 21 19
District Sub-Registrar 26 24
Addl. Dist. Sub-Registrar 199 199
Sub-Registrar 31 17
Statement of the existing clerical staff strength in the whole of West Bengal
Sl. No. Name of the
District
Sanctioned
Strength
Existing Strength Vacancy
1 Howrah 103 64 39
2 R.A. Kolkata 103 37 66
3 Nadia 122 64 58
4 South 24 Parganas 291 171 120
5 Hooghly 152 119 33
6 Cooch Behar 96 44 52
7 Birbhum 112 46 66
8 Purulia 74 48 26
9 Jalpaiguri 92 35 57
10 Darjeeling 30 13 17
11 U. Dinajpur 82 21 61
12 D. Dinajpur 74 41 33
13 Malda 111 49 62
14 Murshidabad 266 145 121
15 North 24 Parganas 293 139 154
16 Paschim Medinipur 279 125 154
17 Purba Medinipur 272 133 139
18 Bankura 102 56 46
19 Burdwan 242 127 115
TOTAL 2896 1477 1419
Present position of Group
‘D’ staff in the Registration offices
Sanctioned Existing Vacancy Sl.
No.
District
Peon N.G. Peon N.G. Peon N.G.
1. Coochbehar 16 11 14 9 2 2
2. Jalpaiguri 16 7 9 6 7 1
3. Darjeeling 4 3 3 2 1 1
4. U. Dinajpur 11 8 8 6 3 2
5. D. Dinajpur 12 8 10 1 2 7
6. Malda 14 9 7 3 7 6
7. Murshidabad 24 19 13 4 11 15
8. Nadia 21 14 15 12 6 2
9. North 24 pgs. 27 19 26 2 1 17
10. South 24 pgs. 39 22 31 21 8 1
11. Kolkata 15 1 12 1 3 Nil
12. Howrah 14 10 12 2 2 8
25
13 Hooghly 19 15 14 7 5 8
14 Paschim Medinipur 27 17 11 10 16 7
15. Purba Medinipur 18 17 13 15 5 2
16. Bankura 16 11 14 8 2 3
17. Purulia 11 7 10 5 1 2
18. Burdwan 25 19 8 13 17 6
19. Birbhum 16 10 8 5 8 5
TOTAL 345 227 238 132 107 95
Additional District Sub-Registrar/Sub-Registrar
:
Additional District Sub-Registrar/Sub-Registrar holds the office in a sub district, which is equal to
the jurisdiction of one or more police stations. Every document relating to immovable property
can be presented for registration in the office of Addl. District Sub-registrar/Sub-registrar within
whose sub-district the whole or some portion of the property, to which such document relates, is
situated.
Objectives / nature of works / responsibilities :
This Directorate controls and supervises the activities of the registration offices of the State. The
Registering Officers posted in such offices or in the district as has been stated in the
organizational set-up are the members of the West Bengal Stamp Revenue & Registration Service
recruited through Group
‘A’ West Bengal Civil Services and Certain Other Allied Services
Examination conducted by Public Service Commission, W. Bengal. The main functions of such
Registering Officers are to register the documents under Registration Act, 1908. The registration
system in this presidency is more than two hundred years old which is meant to safeguard the civil
rights of the citizens regarding registration of a document establishing such right. The Registering
Officers are the custodians and repositories of the property rights of the citizens.
Stamp duties appear to have been first imposed on instruments in India in 1797 and the present
Stamp Act of 1899 is a fiscal measure enacted to secure revenues for the State on certain classes
of instruments. The Registration Act and Stamp Act are made interlinked and the Registering
Officers are entrusted to collect such revenue under different articles of Schedule 1A of the Indian
Stamp Act, 1899 and the registration fees are collected under the Table of Fees of West Bengal
Registration Rules, 1962. Prior to 1994 such duty and fees were collected on the
consideration/value set forth in the instruments. On 31
st January, 1994 West Bengal Stamp
(Prevention of Under-Valuation of Instruments) Rules, 1994 has been implemented and the
registering officers are to determine the market value of the properties which are the subject
matter of the deed of sale, gift, exchange, partition, settlement and certain other classes of
instruments.
The collection of revenue in the form of stamp duties and registration fees for the State Exchequer
grew from Rs. 236 crores in 1994-95 to Rs.1352.21 crores in the financial year of 2007-2008.
The responsibility of the Registering Officers has become much more onerous as they are
supposed to guard against drainage of revenue by determining proper market value of the
properties and at the same time, they are to remain alert that the assessment made by them is
proper, justified and transparent in every respect. The citizens should not be victim of
arbitrariness for reasons beyond control of the Registering Officers. They have to maintain a
balance in the application of their mind most judiciously to prevent loss of revenue of the State
and at the same time to make due and proper justice to the citizens.
26
This Directorate keeps watch upon such activities of the Registering Officers (DSR, ADSR & SR)
through the DIGR- Ranges and District Registrars of the districts.
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