Maintenance of Accounts and Audits :

 

Maintenance of Accounts and Audits :

The Directorate maintains its own accounts and it is audited by Accountant General of West

Bengal in each year. The Directorate has also a system of internal audit by an officer of this

Directorate, namely the Joint Commissioner of Stamp Revenue(Audit). Personal Assistant to

Inspector General of Registration acts as the Drawing and Disbursing Officer of the Directorate.

In the district headquarter District Sub-Registrars are the Drawing and Disbursing Officers for the

establishment of District Registrar. All Additional District Sub-Registrars and Sub-Registrars are

the drawing and disbursing officers for their own establishments. They perform all duties and

enjoy all financial powers as heads of offices. The accounts of the District Registrars, Addl. Dist.

Sub Registrars and Sub-Registrars are audited by Accountant General of West Bengal.

Head of Account of the Directorate Establishment :

Major Head

Receipt 0030-Stamp & Registration

Expenditure 2030-Stamp & Registration

Statement of Expenditure vis-a-vis Collection:

Year Collection

(Rs. in Crore)

Expenditure

(Rs. in Crore)

Expenditure as a percentage

of collection

2002-03 683.38 32.99 4.83

2003-04 766.90 32.82 4.28

2004-05 964.28 34.97 3.63

2005-06 1087.02 48.38 4.45

2006-07 1168.54 32.65 2.79

2007-08 1352.00 38.51 2.84

34

Number of files/cases received, pending and disposed of :

Position of registration vis-à-vis completion of documents during the last five financial years is

given below :

Year Deeds Registered Documents Completed Arrear (if any)

2002 - 2003 11,25,882 10,06,963 12,14,640

2003 - 2004 10,48,564 10,58,271 12,04,933

2004 - 2005 11,08,912 12,02,909 11,10,936

2005 - 2006 11,33,581 11,43,211 11,01,306

2006 - 2007 11,50,775 10,24,666 12,27,415

2007 - 2008 11,97,072 12,11,350 12,13,137

35

DIRECTORATE OF STATE LOTTERIES

The Directorate of State Lotteries was established in the year 1968 with the objective of

conducting lottery draws for earning revenue for the government exchequer. The Directorate

functions under Finance (Revenue) Department.

During the last three years the following draws were held by the Directorate of State Lotteries.

No. of draws during the year Name of Draw

2005-06 2006-07 2007-08

Bangabhumi Super 12 12 12

Bangalakshmi 16 24 24

Bangasree Super 11 12 12

Bumper 06 06 06

The Directorate of State Lotteries extends its lottery expertise to conduct lottery draws for

distribution of plots of land, shops of Corporations, Undertakings and other Govt. wings,

admission to Class I in Government/Government aided primary schools and the like.

Staffing pattern and present staff strength:

The Directorate of State Lotteries is headed by the Director, who is assisted by three Joint

Directors- Joint Director, State Lotteries, Joint Director (Audit & Accounts), Joint Director

(Accounts) and one Deputy Director. Apart from officers, there are 80 (eighty) sanctioned posts

covering all categories of staff. A brief description of the staff pattern is as follows:

Name of the post Sanctioned

Strength

Existing

Strength

Vacant

Post(s)

P.A. to Director 1 1 Nil

Head Clerk 3 3 Nil

Senior Accountant 1 1 Nil

Upper Division Clerk 24 24 Nil

Accountant 1 1 Nil

Store Keeper 1 1 Nil

Cashier 1 1 Nil

Bengali Translator 1 1 Nil

L.D.Clerk 27 7 20

Telephone Operator 1 1 Nil

Typist 2 1 1

Driver 2 1 1

Cash Collecting Sarkar 3 3 Nil

Record Supplier 1 1 Nil

Group ‘D’ 11 7 4

Total 80 54 26

36

Act administered by the Directorate:

The West Bengal State Lottery is organized, conducted and promoted in terms of the provisions

of the Lottery (Regulations) Act, 1998 and the West Bengal State Lottery Rules, 1968.

Current policy / Circular:

Current policy of the Government is to organize, conduct and promote State Lotteries fulfilling

the provisions of the Lottery (Regulations) Act, 1998 and the West Bengal State Lottery Rules,

1968. At present four weekly Draws viz. Bangabhumi Super Draw, Bangashree Super Draw,

Bangalakshmi Draw (twice a month) are organized in a month. Apart from these weekly draws

six bumper draws in festivals like New Year Bumper, Nababarsha Bumper, Holi Bumper,

Rathajatra Bumper, Puja Bumper, and Diwali Bumper are conducted. The Price (MRP) of the

weekly draw lottery tickets is Rs.2/- for Bangalakshmi Draw and Rs.5/- for Bangabhumi Super

Draw and Rs.10/- for Bangasree Super Draw. The prices of tickets of bumper draws is usually Rs.

20/-. The policy of the Government is to assure fixed prizes, which are guaranteed by declaring

prizes on sold tickets only, a feature that has made West Bengal State Lottery more transparent,

credible and distinct over other lotteries.

Status of computerization:

The operational work of this Directorate was proposed to be computerised in two phases. Total

projected cost was Rs. 21,89,842.00 (during the financial year 2000-01) out of which the cost of

first phase was Rs. 16,25,837.00. During the financial year 2000-01, Rs. 11,60,178.00 was

utilized from the major head "2070-00-800-Other expenditure-S P- State Plan (Annual Plan and

Tenth Plan)-008-computerisation of the process of State Lotteries (F T)-77- computerisation."

Further an expenditure of Rs.1,37,695.00 was incurred under the major head "2070-00-800-

Other expenditure-S P- State Plan (Annual Plan and Tenth Plan)-27-minor works/maintenance"

during 2000-01.In the mean time, upgradation of some of hardwares has been made.

Achievements:

YEAR RECEIPTS

(in Rs.)

TOTAL EXPENDITURE

(in Rs.)

NET EARNINGS

(in Rs.)

Expenditure as a

% of collection

1 2 3 4=(2-3) 5

2003 - 2004 60,34,23,140 49,70,31,147 10,63,91,993 82.3%

2004 - 2005 23,69,83,157 24,01,43,842 (-) 31,60,685 101.3%

2005-2006 82,10,98,091 78,00,60,754 4,10,37,337 95%

2006-2007 31,29,65,902 24,82,04,242 6,47,61,660 79.3%

2007-2008(R.E) 33,48,11,787 25,80,75,033 7,67,36,754 77.08%

Maintenance of accounts and audit:

Books of Accounts are maintained properly. Salary accounts of this Directorate are computerized

by the Software developed by NIC. All reports and returns for Income Tax as well as Sales Tax

are submitted regularly within stipulated time. The Directorate deducted Income Tax to the tune

of Rs.2.99 Crore during 2007-2008 and remitted the same to the Income Tax Authorities.

37

No case of defalcation is reported so far. The last Audit was performed by A.G.W.B. for the

period from 29.11.94 to 10.12.04.The reply to the last inspection report has also been forwarded

to A.G.W.B. There is no outstanding Audit –para. The Audit team of AGWB has just completed

the Audit of this office for the period from April 2004 to March 2008.

Nature of work of this Directorate and Engagement of Staff thereof :

It is to mention here that the basic work of this Directorate is related to conduct of different lottery

draws throughout the year. Designing of lottery tickets of different draws, assessment of lottery

tickets to be printed, placement of printing orders of lottery tickets to the Govt. security press,

maintenance of records of printing, sales of lottery tickets, unsold tickets etc are the important

works of this Directorate. In addition to that, processing of the prize winning tickets/agency bonus

etc of all draws conducted by the West Bengal State Lotteries and payment thereon, is done by

this office. All books of accounts for such payment are maintained by this office. A major portion

of staff of this office are engaged in the lottery draw related works. So the picture of letters

received and issued in a particular year as shown in the following table, does not reflect the

position or quantum of work of this Directorate.

Number of files / cases received, disposed of and pending :

Publications:

The Annual Report of the Directorate of State Lotteries was last published for the year 2006-07.

Financial Year Total no. of

files, letters

etc. received

Total no. of

files, letters etc.

disposed of

Remarks

2003-2004 558 1220

2004-2005 106 1192

2005-2006 196 540

2006-2007 222 650

2007-2008 201 610

The nature of work of this Directorate requires

regular contact through correspondences etc. with

the client and different Agencies. As such,

number of outgoing files, letters etc. surpasses

that of inward ones. This is a continuous process.

38

DIRECTORATE OF ENTRY TAX / REVENUE INTELLIGENCE

West Bengal Revenue Intelligence (Collection and Monitoring of Information ) Act,1996 was

passed in the West Bengal Legislature with a view to providing for the collection, compilation,

analysis, preservation and monitoring of information and statistics with respect to Commercial

activities of trade, industry and agriculture in West Bengal and for the use of such information and

statistics in framing or implementing the fiscal policy of the State of West Bengal

Due to administrative reasons, the Act could not practically be implemented. All Officers and

Staff who were appointed in the Directorate of Revenue Intelligence in the year 1998 were

subsequently absorbed in the newly formed Directorate of Consumer Affairs and Fair Business

Practices.

Entry Tax was abolished with effect from 1st April, 1995. But a skeleton establishment has been

retained to complete residual works of Entry Taxes.

Staffing pattern and present staff strength of the Directorate of Entry Tax:

Sl.No Name of the Post Sanctioned

Strength

Present

Strength

Vacant

1. Director 1 1 -

2. Dy. Director (admn) 1 1 -

3. Dy. Director (audit&a/cs.) 2 2 -

4. Asstt. Director 3 1 2

5. Superintendent(C&R) 1 Nil 1

6. Special Officer (Law)(Rev. Int.) 1 1 -

7. Entry Tax Officer 10 2 8

8. Confidential Asstt.(P.A.) 1 1 -

9. Inspector / C.W.O. 14 10 4

10. Typist/T.supervisor/T.Gr.I 3 2 1

11. Telephone Operator Gr.I 2 Nil 2

12. Bengali Translator 1 Nil 1

13. U.D.C.. 13 2 11

14. L.D.C. 1 Nil 1

15. Cash Sarkar 1 1 -

16. Peon / Orderly 4 1 3

17. S.I./C.C.C 4 1+1 1 C.C.C. is under

suspension.

1 post vacant

Total 63 27

39

Objectives /nature of works/responsibility:

The residual work of the Directorate of Entry Tax comprises

1) Disposal of refund cases under section 19(1),19 (3) ,20 and court cases (18,000)

2) Disposal of Appeal cases (5,000)

3) Disposal of revision cases (3,000)

4) Disposal of Court cases (300)

in terms of the provisions of the following Acts namely,

· West Bengal Taxes on Entry of Goods in Local Areas Act,1962.

· The taxes on Entry of Goods into Calcutta Metropolitan Area Act,1972.

Disposal of various categories of cases during the financial years :

2005-06 2006-07 2007-08

1) Disposal of appeal Cases 336 205 164

2) Disposal of Revision Cases 100 100 75

3) Disposal of Refund Cases 973 429 195

4) Disposal of Court Cases - 340 324

Number of files/cases received and disposed of during the financial years :

2005-06 2006-07 2007-08

1. Received 2037 2129 1598

2. Pending from last year 133 200 50

3. Total (1+2) 2170 2329 1648

4. Disposed of 1970 2279 1273

5. % of Disposal 91 98 77

6. Pending at the end of the year (3-4)

200 50 375

40

POLICY PLANNING UNIT

The Policy Planning Unit in the Revenue Branch of the Finance Department came into existence

under the Government Resolution No. 2825-F.T. dated 4th July, 1980. It was proposed in the said

resolution that this unit would consist of two wings, namely (a) a Data Wing dealing with

documentation, statistical analysis and maintenance of library and (b) a Legislative-cum-Policy

Wing dealing with fiscal research, legal aspects and drafting of legislative proposals.

Staffing pattern and present staff strength :

The said resolution stated that each of its wings would be headed by one Deputy Director and

there would be one Assistant Director, three Research Officers, one Manual Officer and one

Librarian. It was further stated that this Unit would have such number of other staff of Group C

and Group D categories as would be considered necessary and sanctioned by the State

Government from time to time. In continuation of the said resolution a notification No. 6048-F.T.

dated 25th November, 1980 was issued whereby the following posts of Group C and Group D

were sanctioned for this Unit.

Sl. No. Name of the Post Sanctioned strength

1. Stenographers 8

2. U.D. Assistant 2

3. L.D. Assistant 1

4. Typist 3

5. Muharrir Grade II 1

6. Record Supplier 1

7. Peons 14

It was also stated that this Unit would be placed under the charge of a Joint Secretary, Finance

Department, who would be designated as Director of the Unit. Subsequently, the unit was

entrusted with implementation of "Industrial Promotion Assistance Scheme" introduced by a

Resolution no1460-F.T. dated 27.5.94, for providing financial assistance to the certain Industrial

Units for their improvement and mordernisation.

There have been some changes in the designation of the personnel attached to the unit with effect

from 29th June, 2000 following notification No. 1716-F.T. According to the said Notification, an

officer not below the rank of the Special Secretary, Finance Department would be the Director of

this Unit. The post of Deputy Director has been upgraded to the post of Joint Director and ex

officio Joint Secretary and that of the Assistant Director to the post of Deputy Director and ex

officio Deputy Secretary. The Manual Officer and the Research Officers enjoying the pay scale

No. 18 are also designated as ex officio Deputy Secretary. At present, this Unit has the following

officials:-

Name of the post Sanctioned strength Present strength

Joint Director

Deputy Director

Research Officer

Manual Officer

Librarian

Statistician

2 2 3 1 1 2

2 2 - 1 1 -

41

Section Officer-cum-Accountant

U.D.A.

L.D.A.

Typist

Record Supplier

Group D

1

5

4

2

1

3

-

5

1

2

-

3

Acts administered :

This unit does not administer any Act or rules, resolutions, orders, made under any Act barring

partial overseeing of the scheme introduced by Resolution No 1460 F.T. It is mainly involved in

drafting laws including resolutions, circulars, orders under different State Acts administered by

the different branches of the State Government especially by Tax Directorates under the Finance

Department.

Number of files/cases received, pending and disposed of :

A. Other than IPA Scheme

Year No. of Files, Written

Instruction Received

Disposed of No. of Pending Cases

2005-06 211 196 15

2006-07 74 70 4

2007-08 33 30 3

However, this number does not include amendment cases disposed of by this Unit arising out of

discussion and verbal instruction.

B. Under the IPA Scheme

Financial

Year

No. of cases

received

Pending

cases

Total Disposed of

during the year

year

Pending cases at

the end of the

year

2005-06 1919 1297 3216 2068 1148

2006-07 1641 1148 2789 2417 372

2007-08 1676 372 2048 1760 288

In this connection this may be noted that cases pending in respect of I.P.A. Scheme are the result

of non-availability of fund against the scheme during the material time of the relevant period.

42

WEST BENGAL COMMERCIAL TAXES APPELLATE

AND REVISIONAL BOARD

West Bengal Commercial Taxes Tribunal, presently renamed as West Bengal Commercial Taxes

Appellate and Revisional Board was inaugurated on 27-4-1974 and it obtained the status of a

Directorate under the control of Finance (Taxn.) Deptt. W.B. on 22-4-1975. This Board presently

consists of 7 members namely.

(a) 3 (three) Judicial Members and the senior most Judicial Member is functioning as President of

this Board within the meaning of Head of the Deptt. u/s 5(16) of the W.B.S.R. Part-I.

(b) 3 (three) Administrative members not below the rank of Addl. Commissioner, Commercial

Taxes, West Bengal.

(c) 1 (one) Accounts Member, in the Cadre of W.B. Audit and Accounts Service.

The Board is assisted by: -

· D1 Registrar not below the rank of Deputy Commissioner, Commercial Taxes, W.B. who

functions as the D.D.O. and also supervises the Staff of this Board

· 1 Deputy Registrar not below the rank of Asstt. Commissioner, Commercial Taxes, W. B.

Staffing Pattern and present staff strength:

Sl. No Name of the post Sanctioned strength Present strength

1. H.C. 1 1

2. U.D.C. 8 7

3. Stenographer 6 5

4. L.D.C. 8 5

5. Cashier-cum-Clerk 1 1

6. Typist 2 2

7. Typist- Copyist 2 2

8. Record-Supplier 2 1

9. Peon 10 8

10. Process-Server 1 1

11. Darawan 1 1

12. Night-guard 1 1

13. Farash 1 1

14. Sweeper 1 1

15. Driver 1 vacant

Objective/Nature of Works/Responsibility:

The West Bengal Commercial Taxes Appellate & Revisional Board is disposing of the revisional

applications filed in respect of W.B.S.T. Act 1994, West Bengal Agricultural Income Tax Act,

1944, West Bengal Luxury Tax Act, 1994, West Bengal Electricity Duty Act,1935 and West

Bengal VAT Act,2003.

43

Number of files/cases received, pending and disposed of:

Statement of disposal of cases and number of pending cases before the Board

Sl.No Financial Year No of Cases filed No. of Cases disposed of

1. 1994-1995 2102 759

2. 1995-1996 2200 1176

3. 1996-1997 2283 1337

4. 1997-1998 1467 1612

5. 1998-1999 1825 1872

6. 1999-2000 2130 1671

7. 2000-2001 3185 1565

8. 2001-2002 3296 1019

9. 2002-2003 1974 1576

10. 2003-2004 2134 1755

11. 2004-2005 2293 2310

12. 2005-2006 1920 1501

13. 2006-2007 1086 1490

14. 2007-2008 80 1819

N.B. : The Board received 219 Stay petitions during the 2006-07 and 50 Stay petitions during the

2007-08 and most of the petitions are disposed of.

44

BUREAU OF INVESTIGATION

Bureau of Investigation is a wing of Commercial Taxes Directorate and is the premier Agency for

investigating Sales Tax evasion. Originally set up on 03-02-1970 by an executive resolution of the

State Government, the Bureau was given a statutory authority on 23-03-1974. The constitution,

power and jurisdiction of the Bureau are governed by Sec-7 of the West Bengal Sales Tax

Act,1994 and Sec-8 of West Bengal Value Added Tax Act 2003.

Staffing Pattern and present staff strength:

CIVIL WING

Name of the Post Sanctioned

Strength

Present

Strength

Addl. Commissioner, Commercial Taxes & Special Officer 01 01

Deputy Commissioner, Commercial Taxes 01 01

Assistant Commissioner, Commercial Taxes 07 05

Commercial Tax Officer 05 05

P.A. to Addl. C.C.T & Special Officer 01 01

Assistant Commercial Tax Officer 26 21

P.A. (Gr. II) 02 02

Head Clerk 01 01

Upper Division Clerk 08 07

Lower Division Clerk 05 03

Typist (Gr-I) 02 01

Typist Basic Grade 02 02

Telephone Operator Supervisor 01 -

Telephone Operator Basic Grade 01 01

Driver (Grade-I) 02 02

Driver (Basic Grade) 01 01

Steno-Typist-Clerk 01 01

Assistant Caretaker 01 01

Record Supplier 01 01

Peon 20 11

Farash 01 01

Night Guard 01 -

Darwan 01 01

Sweeper 01 -

TOTAL 93 70

POLICE WING

Name of the Post Sanctioned

Strength

Present

Strength

Deputy Inspector General of Police 01 01

Superintendent of Police 01 -

Deputy Superintendent of Police 01 01

Inspector of Police 08 05

Sub- Inspector of Police 12 02

Assistant Sub- Inspector of Police 04 01

Head Constable 01 -

Constable 22 22

Police Driver 02 -

TOTAL 52 32

45

Objective/Nature of Works/Responsibility:

Bureau of Investigation on information or of its own motion or when the State Government or the

Commissioner, Commercial Taxes so directs carries out investigations into any case of alleged or

suspected evasion of tax and malpractices connected therewith. It investigates evasion of tax

payable under the West Bengal Sales Tax Act 1994, Central Sales Tax Act 1956 and West Bengal

Value Added Tax Act 2003. It has jurisdiction over the whole of West Bengal. Evasion of tax

usually takes place in the following ways: -

1) Concealment of taxable sales or purchases.

2) Making false claims of tax exemption or concessional rates of tax.

For the purpose of investigation the Commercial Tax Authorities of Bureau are authorized to

search a dealer’s place of business and service records and documents as well as goods imported

into West Bengal in violation of the statutory restrictions. They can also require any dealers or

persons including Bank, Railway or Clearing Agents to produce and explain records and

documents and furnish information necessary for investigation. If the transactions have interstate

ramifications, the authorities visit other States for verifications. If examination of various records

and documents including seized documents and investigation carried out by Commercial Tax

authorities reveal tax evasion, the evaded tax is quantified and a report giving details of the

investigation is sent to the Commissioner of Commercial Taxes. In appropriate cases where

investigation establishes large-scale evasion with criminal implications, complaints containing

details of such investigations are lodged with the police authorities of the Bureau who take

necessary step including arrest of and filing charge sheet against the offenders. Commercial Tax

authorities posted in other offices of the Directorate of Commercial Taxes also send their

complaints of tax evasion to the police authority for necessary criminal proceedings. The

Commercial Tax authority of Bureau and other members of the Regional Economic Intelligence

Committee namely, the Income Tax, Customs and Central Excise Departments regularly share

information of tax evasion.

Status of Computerization:

Currently the Bureau has six PCs out of which one PC is connected to the Central Computer

System at the Commercial Taxes Head Quarters at Beliaghata. The WAN connection is

maintained through 64KBPS leased data circuit of BSNL and is connected to the WBSWAN. A

Local Area Network (LAN) is being installed in the Bureau to install and connect the remaining

PCs as well as some more PCs. The LAN in the Bureau will be connected to the Commercial

Taxes Head Quarters through the same WBSWAN. The Bureau has one Dot Matrix Printer

(DMP) and Laser Printer.

Targets & Achievements :

(Rs. in lakh)

Amount detected in terms of Tax evasion on Year

Concealment of

sales/ purchases

False claim of tax

exemption

Concealment of

sales/ purchases

False claim of tax

exemption

2002-2003 3550 2698 - -

2003-2004 4115 2738 - -

2004-2005 4986 5086 - -

2005-2006 9948 14579 490 808

2006-2007 20967 9084 1081 419

2007-2008 31046 3320 1259 222

46

No. of Police Cases Amount (Rs. in lakh) Year

Registered Disposed of Assessed Recovered

2002-2003 91 84 753.31 292.8

2003-2004 46 37 560.63 214.15

2004-2005 84 37 842.36 304.62

2005-2006 33 10 1524.57 481.6

2006-2007 10 nil 568.23 161.48

2007-2008 nil nil nil nil

Note : Over the years the Bureau has been able to put a curb on tax evasion in various trades and

industries, e.g. Iron & Steel, Edible Oil, Timber, Foreign Liquor, Kerosene Oil, Imported Silk

Fabrics, Cellular Phones etc.

Number of files/cases received, disposed of and pending:

Financial

Year

Opening

Balance

New

Cases

Added

Total

Cases

No. of

Cases

Disposed of

% of Cases

Disposed Of

No. of Cases

Pending at the

end of the year

2002-2003 70 100 170 42 25 128

2003-2004 128 87 215 45 21 170

2004-2005 170 74 244 83 34 161

2005-2006 161 43 204 52 25 152

2006-2007 152 42 194 41 21 153

2007-2008 153 82 235 37 16 198

47

THE WEST BENGAL TAXATION TRIBUNAL

The West Bengal Taxation Tribunal Act, 1987 was enacted from 8th July, 1987 for adjudication or

trial of any dispute, complaint or offence with respect to the matters relating to levy, assessment,

collection and enforcement of any tax under any specified State Act in pursuance of Article 323B

of the Constitution of India and for matters connected therewith or incidental thereto. The rules

and regulations came into force on the 16th day of January 1989.

The head of the Tribunal is the Chairman. The Chairman and the Judicial Members are appointed

by the Governor in consultation with the Chief Justice of Calcutta High Court. The Technical

Member is appointed by the Governor on the recommendation of the Selection Committee of

three members constituted by the Governor of which Chairman will be a sitting Judge of the High

Court nominated by the Chief Justice and two other members nominated by the State

Government. Apart from Chairman and other Members, there is a Registrar who is the Principal

Officer of the Tribunal, by whatever name designated, and it includes the Additional Registrar

and such other persons who may be discharging the duties of the Registrar.

Staffing Pattern & Present Staff Strength:

Name of Post No. of post Present Strength

Chairman

Judicial Member

1

2

1

2

Technical Member 3 2

Registrar appointed from W.B.H.J.S. and Sales Tax

Dy. Registrar (Administration) appointed on

deputation from Commercial Tax Directorate

Dy. Registrar (Judicial) from Judicial Department

Librarian- Ex Cadre

Section Officer

Accountant

Record Keeper (Equivalent to U.D.A.)

U.D.A.

L.D.A.

Typist (Gr.-I)

Typist (Basic Grade)

Muharir (Gr.II)

Record Supplier

Cash Sarkar

Gr-D

Durwan (on deputation)

Night Guard

1

1

1

1

1

1

1

4

5

1

1

1

3

1

18

1

1

1

1

1

1

1

1

1

4

4

1

1

1

3

1

13

-

1

Objects/Nature of work/: Responsibility:

It has been set up under the W.B. Taxation Tribunal Act, 1987 (w.e.f. 27.02.1989) in pursuance of

Art. 323B of the Constitution for adjudication of any disputes relating to levy, assessment,

collection & enforcement of any Tax under any specified State Act as mentioned in the Schedule

of the Act.

48

Acts administered :

The Tribunal has jurisdiction over the following Acts:

(1) The Bengal Finance (Sales tax) Act, 1941,

(2) The Bengal Raw Jute Taxation Act, 1941,

(3) The West Bengal Sales Tax Act, 1954,

(4) The West Bengal Motor Spirit Sales Tax Act, 1974,

(5) The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1974,

(6) The West Bengal Primary Education Act, 1973,

(7) The West Bengal Rural Employment and production Act, 1976,

(8) The West Bengal Entertainments-cum-Amusement Tax Act, 1982,

(9) The Cess Act, 1880

(10) The Bengal Amusement Tax Act, 1922,

(11) The Bengal Agricultural Income Tax Act, 1944,

(12) The West Bengal Taxes on Entry of Goods in Local Areas Act, 1962,

(13) The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972,

(14) The West Bengal Entertainments and Luxuries (Hotels and restaurants) Tax Act, 1972,

(15) The West Bengal Urban land Taxation Act, 1976,

(16) The West Bengal Multi-Storeyed Building Tax Act, 1979

(17) The West Bengal Sales Tax Act, 1994,

Number of Files/Cases received, pending and disposed of :

Financial

Year

Opening

balance

New cases

registered

Total cases

registered

No. of

cases

disposed of

% of cases

disposed of

No. of cases

pending

2003-04 474 635 1109 475 43 634

2004-05 634 529 1163 554 48 609

2005-06 609 436 1045 461 44 584

2006-07 584 410 994 739 74 255

2007-08 255 602 857 606 71 251

Publications:

The Tribunal is contemplating publication of administrative report and notes on judgments, if

possible.

49

WEST BENGAL SETTLEMENT COMMISSION

With effect from 01-08-2006, the State Government has been given power to establish a

Settlement Commission under the West Bengal Sales Tax Act, 1994 and the West Bengal Value

Added Tax Act, 2003 with a view to settling certain cases, as referred to in the said Acts, relating

to realisation of tax, interest or penalty. The dispute is to be settled on the basis of the terms and

conditions as agreed to by the Commissioner and the dealer and on due approval of the State

Government. Application for settlement of a case under any of the repealed Acts may also be

filed.

OFFICE OF THE COLLECTORATE OF STAMPS REVENUE, KOLKATA

As per sub section (9) of section 2 of Indian Stamp Act, 1899, Collector of Kolkata is the

Collector within the limits of the town of Kolkata. He performs all the functions of the Collector

under the Indian Stamp Act,1899 like adjudication of proper stamp duty under section 31 of the

said Act. When any instrument is brought to him for his opinion as to the duty with which the said

instrument is chargeable, the Collector shall determine the duty with which, in his judgement, the

instrument is chargeable. Collector of Kolkata is also empowered to stamp the instruments

impounded and forwarded to him.

The Collector of Stamp Revenue, Kolkata is empowered to affix and impress or perforate lebels

or frank by means of a franking machine and he is deemed to be a proper officer for the purpose

of this Act.

The Collector of Kolkata is the custodian of all kinds of stamp papers including adhesive stamps

and court fee stamps. He submits indents to the Indian Security Press, Nasik and Security Press,

Hydrababad for printing of stamp papers, collects stamp papers from the ISP, Nasic & SP,

Hydrabadad and sells these stamp papers from his office as well as from the Treasuries of the

state. He also makes allowances for spoiled and misused stamps within the limits of the town of

Kolkata. Accounts regarding printing and sale of stamp papers are also maintained by the

Collector of Kolkata.

50

BUDGET BRANCH

The main task of the Branch is preparation of Budget (Annual Financial Statement) and estimates

of resources for five-year plans and annual plans, and managing the ways and means position of

the State. For smooth functioning of this Branch, a few Cells have been formed. These are :

Development Cell, Loan Cell, Statistical Cell, RIDF (Rural Infrastructure Development Fund)

Cell, PMU (Project Monitoring Unit), General Cell and Record Cell.

Staffing pattern and present staff strength:

SI. No. Name of the Post Present Strength

1. Special Secretary 1

2. Joint Secretary 1

3. OSD & E.O. Joint Secretary 1

4. Deputy Secretary 2

5. OSD & E.O. Deputy Secretary 1

6. Pr. Accounts Officer (PMU) 1

7. Assistant Secretary 2

8. Section Officer 11

9. Head Assistant 3

10. Personal Assistant to SS 2

11. Personal Assistant to OSD & E.O. Joint Secretary 1

12.. Personal Secretary to JS 1

13. Upper Division Assistant 23

14. Lower Division Assistant 7

15. Sr. Sup.Gr. Typist 1

16. Typist (Grade –I) 7

17. Typist (Basic Grade) 3

18. Grade II Muharrir 3

19. Record Supplier 4

20. Group ‘D’ 8

21. Computer Programmer 1

22. Network Administrator 1

Nature of Works:

Preparation of Annual Financial Statement and Budget Documents and presentation of the

same to the Legislative Assembly

Under article 202 of the Constitution, a statement of estimated receipts and expenditure of the

Government has to be laid before the Legislature of the State in respect of every financial year.

This statement titled ‘Annual Financial Statement’ is the main document. The Annual Financial

Statement shows the receipts and payments / disbursements of Government under the three parts

in which Government accounts are kept: (i) Consolidated Fund, (ii) Contingency Fund and (iii)

Public Account. Budget is prepared in accordance with the provisions under rules 326 to 389 of

West Bengal Financial Rules (Volume-I).

All revenues received by Government, loans raised by it, loans and grants received from

Government of India and also receipts from recoveries of loans granted by it form the

Consolidated Fund. All expenditure of the Government is incurred from the Consolidated

Fund and no amount can be withdrawn from that Fund without authorization from the Legislature.

51

Occasions may arise when Government may have to meet urgent unforeseen expenditure pending

authorization from the Legislature. The Contingency Fund is an imprest placed at the disposal of

the Governor to incur such expenditure. The approval of the Legislature for such expenditure and

for withdrawal of an equivalent amount from the Consolidated Fund is subsequently obtained and

the amount spent from Contingency Fund is recouped to the Fund. The corpus of the Fund

authorized by the Legislature, at present, is Rs. 20 crores. This Fund is also used to meet

unforeseen emergent expenditure like decretal dues etc.

Besides the normal receipts and expenditure of Government which relate to the Consolidated

Fund, certain other transactions enter Government accounts, in respect of which Government acts

more as a banker, for example, transactions relating to provident funds, deposits and advances,

etc. The moneys thus received are kept in the Public Account and the connected disbursements are

also made therefrom.

Under the Constitution, certain items of expenditure like emoluments of the Governor, salaries

and allowances of the Speaker and the Deputy Speaker of the Legislative Assembly, salaries and

allowances of the Judges of the High Court, interest on and repayment of loans raised by

Government and payments made to satisfy decrees of Courts, etc., are charged on the

Consolidated Fund. The Budget Statement shows the expenditure charged on the Consolidated

Fund separately.

Under the Constitution, Budget has to distinguish expenditure on revenue account from other

expenditure. Government Budget, therefore, comprises (i) Revenue Budget and (ii) Capital

Budget.

The estimates of expenditure from the Consolidated Fund included in the Budget Statement are

required to be voted by the Legislative Assembly and submitted in the form of Demands for

Grants in pursuance of article 203 of the Constitution. The Demands for Grants are presented to

the Legislative Assembly along with the Budget Statement. Each Demand gives the totals of

"voted" and "charged" expenditure, "revenue" and "capital" expenditure including loans and

advances separately and also the grand total of the amount of expenditure for which the Demand

is presented. This is followed by the estimates of expenditure under different major heads of

expenditure. The break-up of the expenditure on each programme /organization between "Plan"

and "Non-Plan" is also given.

PREPARATION OF FINANCIAL RESOURCE ESTIMATES FOR THE ANNUAL PLAN

On the basis of the guidelines issued by the Planning Commission of India, financial resource

estimates for the Annual Plan for the next year are prepared in October / November every year for

presentation of the same to the Planning Commission. Latest estimates for the current year and the

estimates for the next year are prepared in consideration of the following:

a) Balance from current revenues

b) Contribution from Public Enterprises

c) State Provident Funds (Net)

d) Miscellaneous Capital Receipts (Net)

e) Plan Grants under Finance Commission

f) Small Savings (Net)

g) Market Borrowings (Net; SLR Based)

h) Negotiated Loans

i) Bonds / Debentures (Non-SLR Based)

j) Additional Resource Mobilization

k) Adjustment of Opening Balance

l) Surplus of Local Bodies (Net)

m) Central Assistance

52

Budget Branch exclusively deals with the following matters regarding administrative

approval of schemes and release of funds:

a) Externally Aided Projects.

b) Rural Infrastructure Development Fund

c) Schemes implemented with assistance from HUDCO

d) Schemes implemented with assistance from NCDC

e) National Social Assistance Programme

f) Upgradation / Special Problem Grants and Local Body Grants recommended

by Finance Commission

g) Schemes implemented out of one-time Additional Central Assistance.

h) Funds under State Finance Commission’s Recommendations.

The following matters also are exclusively dealt with by this Branch :

a) State Government Guarantees

b) Conversion of Loan into Grant / Equity

c) Writing Off of Loan

d) Partial or Full waiver of interest

The following matters are examined in the first instance by the Administrative Groups of

the Finance Department and thereafter referred to this Branch with their observations /

recommendations :

a) Reappropriation of fund from one Head of Account to another

b) Augmentation of the existing budgetary provision under any Head of Account

c) Drawal of Advance from Contingency Fund of the State Government and

recoupment thereof

d) Opening of any new Head of Account or deletion of any existing Head of

Account

The Budget Branch has to enact the Appropriation Acts and the Appropriation (Vote-on-Account)

Act every year. In addition, the Budget Branch has to enact the Excess Appropriation Act from

time to time for regularization of excess expenditure for which sanction of legislature could not be

obtained in the year to which such expenditure relates.

Current Circulars issued from the Branch:

Following important circulars have been issued in the recent past and circulated among the

Administrative Departments

Memo No. Subject Matter

a) 3133- F.B. dated 29.12.2004 Maintenance of a separate Issue Register for

financial sanction

b) 90-F.B. dated 13.01.2005 Housing Loan Scheme for the Employees of Govt. of

West Bengal in association with State Bank of India.

c) 449-F.B. dated 21.02.2005 Implementation of Fund Flow Monitoring System

d) 528-F.B. dated 01.03.2005 Furnishing of Demand No. and Department Code

along with classified Head of Account (17/19 - digit

code)

53

e) 2122-F.B. dated 25.04.2005 Maintenance of two separate Issue Registers –

Issue Register (for financial sanction) and Issue

Register (not for financial sanction)

f) 2619- F.B. dated 13.07.2005 Issue of orders by the Administrative Departments

for re-appropriation of funds concurred by Finance

Department

g) 1847-F.B. dated 16.01.2007 Housing Loan Scheme for the Employees of Govt. of

West Bengal in association with West Bengal State

Cooperative Bank Limited.

h) 1456-F.B. dated 08.11.2007 Housing Loan Scheme for the Employees of Govt. of

West Bengal in association with United Bank of India.

Number of files / cases received, disposed of and pending:

Every care is taken to dispose of files referred to this Branch by the Administrative Departments /

Groups of Finance Department as expeditiously as possible. Very few files are originated in the

Branch. Following fact will depict the actual picture of disposal of files:

Financial Year Opening

balance

New files

added

Total no.

of files

No. of files

disposed of

% of files

disposed of

No. of files pending

at the end of the year

2002-2003 77 5771 5848 5779 98% 69

2003-2004 69 5049 5118 5036 98% 82

2004-2005 82 5085 5167 5077 98% 90

2005-2006 90 5740 5830 5777 99% 53

2006-2007 53 4964 5017 4991 99% 26

2007-2008 26 5259 5285 5239 99% 46

Financial Key Indicators of the State:

To assess the financial situation of the State Government, several financial key indicators of the

State Government have to be analyzed in different practicable forms, like Revenue Expenditure as

a % of Revenue Receipt, growth trend of Pension and Salary, growth trend of State’s own tax

revenue and GSDP (at current prices), Outstanding guarantee as a % of GSDP (at current prices)

etc. Some tables of such indicators with their graphical presentation are furnished below.

54

Revenue Expenditure as a % of Revenue Receipt

Total Revenue (Rs. in Crore)

Year Receipt Expenditure

Revenue Expenditure as a %

of Revenue Receipt

1997-98 9027.81 11321.88 125.41

1998-99 9386.72 14242.89 151.73

1999-00 10211.09 19498.44 190.95

2000-01 14522.18 22103.45 152.20

2001-02 14538.43 23394.52 160.92

2002-03 14525.45 23160.77 159.45

2003-04 16608.49 25757.47 155.09

2004-05 19918.19 28146.12 141.31

2005-06 23725.89 31116.86 131.15

2006-07 25828.31 34161.27 132.26

2007-08 30167.38 38314.42 127.01

Positive Correlation betwen Revenue Receipt and Revenue Expenditure

0

5000

10000

15000

20000

25000

30000

35000

40000

45000

1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08

Years

Rs. in Crore

Revenue Receipt(RR) Revenue Expenditure

Revenue Expenditure - Revenue Receipt ratio has been steadily declining since 2001-02 with the

exception of 2006-07.

55

Pattern of Revenue Receipts

Rupees in lakhs

Year Share in

Central Taxes

State' own

Tax Revenue

Non-Tax

Revenue

Grants-in-

Aid Total

2002-03 458674.00 704639.58 65433.48 223798.24 1452545.30

2003-04 534165.01 876790.63 60583.70 189309.91 1660849.25

2004-05 638489.00 992445.42 134566.24 226317.87 1991818.53

2005-06 666833.00 1038838.16 101880.80 565036.79 2372588.75

2006-07 850560.00 1169477.00 124876.00 437918.00 2582831.00

2007-08 1072906.00 1312634.09 147309.00 483889.00 3016738.00

Major Heads of Account-wise classification of State's Own Tax Revenue

Rupees in Lakhs

Major Heads of Account 2003-04 2004-05 2005-06 2006-07 2007-08

Land Revenue 99326.42 113255.45 91710.69 95269.01 103958.37

Stamp and Registration Fees 79452.32 100653.59 117759.32 125857.47 141695.76

State Excise 61996.15 67156.35 74346.00 81735.79 93546.63

Taxes on Sales, Trades, etc. 483058.17 571630.37 610877.51 707902.48 806045.58

Taxes on Vehicles 53536.58 52766.49 53756.38 52635.02 35206.72

Other taxes on Income and

Expenditure 22988.57 23742.68 24915.08 26484.90 29506.16

Taxes and Duties on Electricity 39615.80 26965.46 38245.74 52635.02 50669.31

Others* 36816.62 36275.03 27227.43 28695.82 34005.56

Total

876790.63 992445.42 1038838.15

1169477.31

1312634.09

* Others include Taxes on Agricultural Income, Taxes on Immovable Property other than Agricultural Land, Taxes on Goods and

Passengers, Taxes and Duties on Commodities and Services etc.

56

Pattern of Revenue Receipts 2006-07

33%

45%

5%

17%

Share in Central Taxes

State's own Tax Revenue

Non-Tax Revenue

Grants-in-Aid

State's Own Tax Revenue

8%

7%

61%

4% 2% 4% 2%

12%

Land Revenue

Stamp and Registration Fees

State Excise

Taxes on Sales, Trades, etc.

Taxes on Vehicles

Other taxes on Income and Expenditure

Taxes and Duties on Electricity

Others

57

Pattern of Revenue Receipts 2007-08

36%

43%

5%

16%

Share in Central Taxes

State's own Tax Revenue

Non-Tax Revenue

Grants-in-Aid

State's Own Tax Revenue

8%

7%

61%

4% 2% 4% 3%

11%

Land Revenue

Stamp and Registration Fees

State Excise

Taxes on Sales, Trades, etc.

Taxes on Vehicles

Other taxes on Income and Expenditure

Taxes and Duties on Electricity

Others

58

Year wise pension and salary growth

Year Pension

(Rs. in Crore)

Pension

Growth

Total Salary

(Rs. in Crore)

Total Salary

Growth

1997-98 791.29 26.67 5386.02 10.49

1998-99 1011.75 27.86 7097.78 31.78

1999-00 1582.29 56.39 9842.29 38.67

2000-01 1937.17 22.43 9599.56 -2.47

2001-02 2253.79 16.34 9296.93 -3.15

2002-03 2408.14 6.85 9269.95 -0.29

2003-04 2610.61 8.41 9451.14 1.95

2004-05 3335.85 27.78 9800.56 3.70

2005-06 3641.50 9.16 10190.40 3.98

2006-07 3552.69 -2.44 10875.64 6.72

2007-08 3995.40 12.46 12205.86 12.24

Year wise State Own Tax Revenue and GSDP growth

Year

State Own Tax

Revenue

(Rs. in Crore)

State Own Tax

Growth

GSDP*

(at current prices)

(Rs. in Crore)

GSDP Growth

1997-98 4516.78 6.06 97966 19.36

1998-99 4774.46 5.70 115516 17.91

1999-00 5100.82 6.84 135182 17.02

2000-01 5917.57 16.01 143536 6.18

2001-02 6505.14 9.93 157141 9.48

2002-03 7046.40 8.32 168045 6.94

2003-04 8767.91 24.43 189087 12.52

2004-05 9924.45 13.19 208613 10.33

2005-06 10388.38 4.67 234737 12.52

2006-07 11694.77 12.58 272597 16.13

2007-08 13126.34 12.24 309357 13.49

*The figures of the years 2005-06, 2006-07 and 2007-08 are provisional, quick and advance figures respectively

59

State Own Tax as a % of GSDP

Year

State Own Tax

(Rs. in Crore)

GSDP* (Rs. in Crore)

(at current prices)

State Own Tax as a

% of GSDP

1997-98 4516.78 97966 4.61

1998-99 4777.46 115516 4.13

1999-00 5100.82 135182 3.77

2000-01 5917.57 143536 4.12

2001-02 6505.14 157141 4.14

2002-03 7046.40 168045 4.19

2003-04 8767.91 189087 4.64

2004-05 9924.45 208613 4.76

2005-06 10388.38 234737 4.43

2006-07 11694.77 272597 4.29

2007-08 13126.34 309357 4.24

*The figures of the years 2005-06, 2006-07 and 2007-08 are provisional, quick and advance figures respectively

Debt as a % of GSDP

Year

Debt

(Rs. in Crore)

GSDP* (Rs. in Crore)

(at current prices)

Debt as a % of GSDP

1997-98 25025.49 97966 25.55

1998-99 31953.14 115516 27.66

1999-00 41894.52 135182 30.99

2000-01 52761.64 143536 36.76

2001-02 63482.35 157141 40.40

2002-03 77351.87 168045 46.03

2003-04 88527.76 189087 46.82

2004-05 104305.09 208613 50.00

2005-06 112356.09 234737 47.86

2006-07 120891.61 272597 44.35

2007-08 131896.59 309357 42.64

*The figures of the years 2005-06, 2006-07 and 2007-08 are provisional, quick and advance figures respectively

60

Interest as a % of Revenue Receipt

Year

Interest

(Rs. in Crore)

Revenue Receipt

(Rs. in Crore)

Interest as a % of

Revenue Receipt

1997-98 2410.02 9027.81 26.70

1998-99 2949.86 9386.72 31.43

1999-00 4169.02 10211.09 40.83

2000-01 5249.53 14522.18 36.15

2001-02 6375.39 14538.43 43.85

2002-03 7666.47 14525.45 52.78

2003-04 9210.42 16608.49 55.46

2004-05 9623.25 19918.19 48.31

2005-06 9752.76 23725.89 41.11

2006-07 10878.88 25828.31 42.12

2007-08 11383.56 30167.38 37.73

Outstanding guarantee as a % of GSDP

Year Outstanding guarantee

(Contingent Liability)

(Rs. in Crore)

GSDP* (Rs. in Crore)

(at current prices)

Outstanding guarantee

as a % of GSDP

1997-98 3056.78 97966 3.12

1998-99 3058.65 115516 2.65

1999-00 3828.43 135182 2.83

2000-01 3252.65 143536 2.27

2001-02 3579.81 157141 2.28

2002-03 3893.06 168045 2.32

2003-04 5225.25 189087 2.76

2004-05 7870.50 208613 3.77

2005-06 6163.16 234737 2.63

2006-07 6866.78 272597 2.52

2007-08 8195.85 309357 2.65

*The figures of the years 2005-06, 2006-07 and 2007-08 are provisional, quick and advance figures respectively

61

CAG Report:

The cash transactions pertaining to a year are closed on 31st March except Inter - Government

Adjustments which are carried by the Reserve Bank of India for some more days. The Audited

Accounts finally closed are compiled by the Accountant General, West Bengal in the form of

Finance Accounts and Appropriation Accounts. These Accounts received through the Comptroller

and Auditor General of India are placed before the Legislative Assembly. The Appropriation

Accounts may disclose that excess expenditure has been incurred on some of the items. The

detailed reasons for such excess expenditure are obtained from the concerned Departments and a

consolidated statement is furnished to the Public Accounts Committee of the Legislative

Assembly. On the basis of the recommendations of the Public Accounts Committee, the excess

expenditure is regularized through Excess Appropriation Act.

During 2007-2008, the Public Accounts Committee recommended for regularization of excess

expenditure incurred during 1999-2000 to 2002-2003. For regularization of excess expenditure

during 2004-2005 to 2006-2007, consolidated explanatory notes are being prepared for placing to

the Committee on Public Accounts.

Status of Computerization :

The Budget Computerization Project was initiated with the budget publication for the year 1998-

1999. Since then, budgetary works are being processed under computerized environment. There

has been extensive use of computers for compilation and preparation of the budget documents

through a database capturing various data and information. The software used for the purpose has

been developed by the programmers of the National Informatics Centre (NIC), West Bengal State

Unit. The budget documents are processed by the officials of Budget Branch in close association

with NIC. The computer systems of this Branch have been integrated in a Local Area Network

(LAN) consisting of one server and twenty five client PCs using a Network Operating System and

a Relational Database Management System. All the budget documents are available in the website

of the Finance Department (www.wbfin.nic.in) and also in digitized format in CD-ROM.

Application packages to cover a number of budget related activities (Issue of U.O. No., Reappropriation

of fund, Plan Release etc.) have also been made operational.

Publications:

The Budget Documents are available in the form of Budget Publications (BP) as listed below:

B.P. No. 1 – Annual Financial Statement

B.P. No. 2 – Vote on Accounts

B.P. No. 3 – Summary of Grants

B.P. No. 4 – Receipts under Consolidated Fund

B.P. No. 5 – Receipts & Disbursements under Contingency Fund & Public

Accounts

B.P. No. 6 – Statement showing Guarantees given by the State Government and

the

Financial Trend of the State

B.P. No. 7 – Statement Showing Financial Results of the Important Schemes of

Govt. involving transactions of commercial and semi-commercial

nature

B.P. No. 8 – Statement of Gross and Net expenditure under non-plan and plan.

B.P. No. 9 – Budget at a Glance

B.P. No. 10 – Key to the Budget Documents

B.P. No. 11 – Detailed Demands for Grants [Demands 1, 2 (Sl), 3, 4 & 5]

B.P. No. 12 – Detailed Demands for Grants [Demands 6, 7 & 8]

B.P. No. 13 – Detailed Demands for Grants [Demands 9, 10, 11 & 12]

62

B.P. No. 14 – Detailed Demands for Grants [Demands 13, 14, 15 & 51]

B.P. No. 15 – Detailed Demands for Grants [Demands 17 & 18]

B.P. No. 16 – Detailed Demands for Grants [Demands 16, 19, 20, 21, 22 & 23]

B.P. No. 17 – Detailed Demands for Grants [Demand 24]

B.P. No. 18 – Detailed Demands for Grants [Demand 25]

B.P. No. 19 – Detailed Demands for Grants [Demands 26, 27, 28 & 29]

B.P. No. 20 – Detailed Demands for Grants [Demands 30, 31, 32 & 33]

B.P. No. 21 – Detailed Demands for Grants [Demands 34, 35, 36, 37, 38 & 39]

B.P. No. 22 – Detailed Demands for Grants [Demands 40, 41, 42, 43, 44, 45 & 46]

B.P. No. 23 – Detailed Demands for Grants [Demands 47, 48, 49, 50, 52 & 53]

B.P. No. 24 – Detailed Demands for Grants [Demands 54, 55, 56, 57, 58 & 59]

Besides, there are two more publications viz. Supplementary Grants and White Book.

The Department-wise Demand Numbers with Department Code (on adoption of One Demand –

One Department principle) are shown below:

Demand No. Description Of Department Code

1 Legislative Assembly Secretariat LA

2 Governor's Secretariat GS

3 Council of Ministers CL

4 Agricultural Marketing AM

5 Agriculture AG

6 Animal Resources Development AD

7 Backward Classes Welfare SC

8 Cooperation CO

9 Commerce & Industries CI

10 Consumer Affairs CA

11 Cottage & Small Scale Industries CS

12 Development & Planning DP

13 Higher Education EH

14 Mass Education Extension EM

15 School Education ES

16 Environment EN

17 Excise EX

18 FINANCE

a) Finance (Audit) FA

b) Finance (IF) IF

c) Finance (Revenue) FT

19 Fire & Emergency Services FE

20 Fisheries FI

21 Food & Supplies FS

22 Food Processing Industries & Horticulture FP

23 Forests FR

24 Health & Family Welfare HF

25 Public Works

a) Public Works PW

b) Public Works (Roads) PR

26 Hill Affairs HA

27 HOME

a) Chief Minister's Secretariat CM

b) Home (C & E) CE

c) Home (Civil Defence) CD

d) Home (Commonwealth Relations) CR

e) Home (Defence) DF

63

f) Home (Foreigners & NRI) PT

g) Home (Police) HP

h) Home (Political) PL

i) Home (Press) PS

j) Home( Special) SL

28 Housing HO

29 Industrial Reconstruction IR

30 Information & Cultural Affairs IC

31 Information Technology IT

32 Irrigation & Waterways IW

33 Jails JL

34 Judicial JD

35 Labour LB

36 Land & Land Reforms LR

37 Law LW

38 Minority Affairs and Madrasah Education MD

39 Municipal Affairs MA

40 Panchayats & Rural Development PN

41 Parliamentary Affairs PA

42 Personnel & Administrative Reforms HR

43 Power and Non Conventional Energy Sources PO

44 Public Enterprises PU

45 Public Health Engineering PH

46 Refugee Relief & Rehabilitation RE

47 Disaster Management RL

48 Science and Technology ST

49 SPORTS & YOUTH SERVICES

a) Sports SP

b) Youth Services YS

50 Sunderban Affairs SA

51 Technical Education & Training ET

52 Tourism TM

53 Transport TR

54 Urban Development UD

55 Water Resources Investigation & Development WI

56 Women & Child Development and Social Welfare SW

57 Bio-Technology BT

58 Pchimanchal Unnayan Affairs PM

59 Self-Help Group and Self-Employment SH

Finance Commission:

The appointment of a Finance Commission by the President of India is provided under article 280

of the Constitution of India. The first such Commission was constituted on November 19, 1951.

Recommendations are made by a Commission for a period of five years. The Twelfth Finance

Commission was constituted by the President on November 01, 2002 and the Commission

submitted its Report covering all aspects of its mandate on December 17, 2004. Explanatory

Memorandum as to the action taken on the recommendations made by the Commission was

placed before the Parliament on February 26, 2005. On the basis of the recommendations

accepted by the Government of India, total Finance Commission transfers to the State of West

Bengal during the period from 1st April 2005 to 31st March 2010 are indicated below:

64

Item Amount (Rs. in Cr.)

A. Share in Central Taxes & Duties 43303.91

B. Grants-in-aid

i) Non-Plan Revenue Deficit 3044.72

ii) Education 391.86

iii) Maintenance of Roads & Bridges 412.92

iv) Maintenance of Buildings 181.23

v) Maintenance of Forests 15.00

vi) Heritage Conservation 40.00

vii) State Specific Needs 890.00

viii) Local Bodies 1664.00

ix) Calamity Relief 933.64

Total 50877.28