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DIRECTORATE OF COMMERCIAL TAXES
PRELUDE
Sales tax was introduced in the erstwhile State of Bengal in July 1941 in pre-independent India by the enactment
of the Bengal Finance (Sales Tax) Act, 1941.The then British Government was obliged to levy tax on sale or
consumption primarily to support additional expenditure of the World War. But it continued beyond the warring
days, and over the years, substantial evolution had taken place till the present day. Today, this form of indirect
tax levied on the distributive trade part of commodity value chain is the mainstay for the State revenue under
the federal setup. Directorate of Commercial Taxes, Government of West Bengal has been administering the tax
which accounts for nearly 70% of the State tax-revenue receipts almost across the board.
Substantial research has taken place in the realm of indirect taxation, primarily to deal with its dynamic nature.
Incidence of tax, points of levy, reasonable restriction on movement of goods, easing out cascading effect on the
final price, incentives and exemptions and to ensure uniformity of tax in federal setup are few of the important
challenges facing the administrator. Managing evasion is also a critical area. After a lot of deliberations over a
considerable period of time, the concept of value-added tax system, in keeping with the global trend, dawned
on our country and enacted in our state as West Bengal Value Added Tax Act, 2003 w.e.f 01.04.2005. Despite
the success of Value Added Tax Act from revenue point of view the discussion is presently going on in national
level for introduction of a more improved tax structure in the form of the Goods and Service Tax Act –being
stated as the biggest taxation reform in India.

PIONEERING e-GOVERNANCE INITIATIVES
In this era of Information and Communication Technology, citizen-centric online services, to bring in efficiency,
accountability and transparency have hogged the limelight. Under the Information Technology (IT) driven new
era tax administration, extensive Government Process Re-engineering (GPR) took place under the Mission Mode
Project for Commercial Taxes (MMP-CT) as a part of the National e-Governance Plan (NeGP). In the dedicated
Mission Mode Project for Commercial Taxes (MMP-CT), the Directorate pioneered in introducing Government
Process Re-engineering for ensuring citizen-centric measures to bring in pace, ease of compliance and
transparency in the system. It is needless to mention that for the above purposes, apart from the fund available
under MMPCT scheme the state is also utilizing its own resources.
NEW ERA TAXATION REGIME
Before introduction of VAT, in the sales tax regime, apart from the problem of multiple taxation and burden of
adverse cascading effect of taxes there was also no harmony in the rate of sales tax on different commodities
among the States and there was often an unhealthy competition among States in the form of ‘rate war’.
West Bengal Value Added Tax Act 2003 entails multi-point levy of tax at each stage of transaction in a value
chain, till it reaches the consumer. At each stage, credit of the tax paid on purchase is given in the form of set off
on the tax payable on the corresponding sale.
Incidentally, the concept of VAT has revolutionized the entire indirect taxation system in India. Though was
practiced variously in production part and thereafter introduced in the distributive part of the commodity tax,
the need for integrating both the parts has also been envisaged in the forthcoming Goods and Service Tax (GST)
Act, billed as mother of all taxation reforms in India.



RESPONSIBILITIES OUTLINED
The Directorate has to maintain a very close interface for the Government of the day with the trade and
industry by way of tax administration. Starting from monitoring closely the trade and commerce of the State to
regulating the movement of goods, besides catering to the primary obligation of revenue mobilization, form few
of its critical tasks.
In doing so, the Directorate administers hosts of commodity taxation related acts, like
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 Profession, 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 Transport Infrastructure Development Fund Act, 2002
viii. The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
ix. The West Bengal Tax on Entry of Goods in Local Areas Act , 2012
This apart, anti-evasion activity that forms a vital part of tax administration requires close observance of the
provisions of Indian Penal Code 1860 and The Code of Criminal Procedure 1973.
Besides, the day-to-day tax administration entails a good part of general administration and office procedures,
by closely observing West Bengal Treasury Rules, 2008, West Bengal Financial Rules 1979 & West Bengal Service
Rules 2009.
GST AND FUTURE OF TAX ADMINISTRATION
The proposed Goods and Service Tax is being identified by experts as the most important leap towards future of
tax administration in which public policy changes are to come about in a big way. A comprehensive Goods and
Services Tax (GST) based on VAT principle is targeted to be a simple, transparent and efficient system of indirect
taxation as has been adopted by over 150 countries around the world. This involves taxation of goods and
services in an integrated manner as the blurring of line of demarcation between goods and services has made
separate taxation of goods and services untenable.
GST has also been identified as a singularly complex project where mission-critical IT systems need to be applied
to introduce Government Process Re-engineering (GPR). The government is working on a special IT platform for
smooth implementation of GST christened as GSTN (Network).
Thus we have a twin task at hand. GST is going to be dual tax levied both by Central and State Govt, when it
subsumes State VAT, Central Excise, Service Tax and few other indirect taxes. It will be levied at every stage of
production-distribution chain of goods and services in a broad-based, single, comprehensive tax regime. So far
as administering State GST (SGST) and Integrated GST (IGST) is concerned, the Directorate is going to assume a
dominant role, while Central GST (CGST) is to be governed by Central Board of Excise and Customs (CBEC). And
equally important role awaits us when under the proposed command the new concept of destination-based tax
system takes place, as we would move up from the sub-national domain to integrate in a pan Indian scenario.


On the technology front, the spotlight is going to be on this part of the world as significant changes are
underway in terms of reforms of the system and application of Information and Communication technology to
bring about the desired change. For IT driven governance initiatives the administration of indirect tax can well
be the home page for Government of the State.

For details see attached administrative report.

Admin_Report_2013-14 Com tax.rar

Admin_Report_2013-14 Com tax

(2.36 MiB) Downloaded 828 times

(As per Administrative Report 2013-2014)



COMMERCIAL TAXES DIRECTORATE OFFICERS are directly recruited to the West Bengal Commercial Tax Service (W.B.C.T.S.) through the combined West Bengal Civil Service (W.B.C.S) Examination, Group A. All such direct recruits are appointed as Commercial Tax Officers in the Directorate of Commercial Taxes.
They hold following designation during their service life :
• Commercial Tax Officer/ Profession Tax Officer ( GP - 5400 )
• Deputy Commissioner of Commercial Taxes/Profession Tax (GP-6600)
• Joint Commissioner of Commercial Taxes/Profession Tax (GP - 7600 )
• Senior Joint Commissioner of Commercial Taxes/Profession Taxes (GP-7600 & 8700)
• Additional Commissioner Commercial Taxes (GP -8700 )
• Special Commissioner of Commercial Taxes ( GP - 10000)



Administrative set up of the
Directorate of Commercial Taxes, West Bengal

The Directorate of Commercial Taxes, West Bengal is headed by the Commissioner of Commercial Taxes. Below the Commissioner, there are two Special Commissioners. There are Additional Commissioners, Sr. Joint Commissioners, Joint Commissioners, Deputy Commissioners, Commercial Tax Officers and Assistant Commercial Tax Officers to assist the Commissioner.
n Circles
State of West Bengal is divided into 16 Circles. A Circle is headed a Sr. Joint Commissioner of Commercial Taxes. He is supported by other Sr. Joint Commissioners and Joint Commissioners. They exercise administrative, appellate and revisional jurisdiction over the Charges under the Circles.
n Charges
A Charge is the unit office. There are 67 Charges in West Bengal. Usually a Charge is headed by an Joint Commissioner of Commercial Taxes. He is assisted by Deputy Commissioners, Commercial Tax Officers and Assistant Commercial Tax Officers. There are a few big Charges where two Joint Commissioners are posted. Officers posted in the Charges are entrusted with the power examination of books of accounts of the dealers and to make assessment of taxes payable by them.
n Corporate Division
Files of big dealers are dealt with by the Officers of this wing. It is headed administratively by an Additional Commissioner. Some more Additional Commissioners are entrusted with the work of monitoring collection of revenue at respective units of Corporate Division. A few Sr. Joint Commissioners and joint Commissioners work as assessing and appellate officers at the Corporate Division.
n Central Section
There are three units of Central Section, one each at Kolkata, Siliguri and Asansol. The Officers posted in the Central Section are empowered to work all through out the State of West Bengal. Main functions of the Central Section are
• Cross verification of purchases and sales,
• 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 Calcutta Municipal Area.
n Bureau of Investigation
Bureau of Investigation is the prime investigating wing of the Directorate. It is headed by a Special Officer who is an Additional Commissioner.
n Certificate Organisation
The C.O. under the Directorate is entrusted with the function of realising dues from Certificate Debtors.
n Checkposts
Checkposts are set up at the entry points at the border areas within the State. Deputy Commissioners, Commercial Tax Officers, Assistant Commercial Tax Officers and Patrolmen are posted in the Checkposts. The Deputy Commissioners, 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.
n Range Offices
There are nine Range Offices at various places within West Bengal. Officials posted there are engaged in mobile checking of vehicles transporting goods. The Ranges have supervisory control over the checkposts.
n Profession Tax Range and Unit Offices
There are five Profession Tax Ranges in Kolkata and four five Profession Tax Ranges in the districts. Twenty-three Profession Tax Units operate in the district under the appropriate Range Offices.
Circles (Code) Charges Code
1 Corporate Division 1 Corporate Division
2 Barabazar (02) 1 Chinabazar
2 Monoharkatra
3 N S Road
4 Rajakatra
5 Strand Road
3 Kolkata (South) (04) 6 Ballygunge
7 Beliaghata
8 Bhabanipur
9 New Market
10 Park Street
11 Taltala
4 Chowringhee (05) 12 Esplanade
13 Fairley Place
14 Lal Bazar
15 Lyons Range
16 N D Sarani
17 Radhabazar
5 Dharmatala (06) 18 Amratala
19 Armenian Street
20 Bowbazar
21 Chandney Chawk
22 College Street
23 Colootola
24 Ezra Street
25 Princep Street
26 Sealdah
6 Kolkata (North) (03) 27 Beadon Street
28 Burtola
29 Jorabagan
30 Jorasanko
31 Manicktola
32 Postabazar
33 Shyambazar
7 24 Parganas (08) 34 Barasat
35 Barrackpore
36 Belgachhia
37 Cossipore
38 Salt Lake
39 Ultadanga
8 Behala (07) 40 Alipore
41 Baruipur
42 Behala
43 Budge Budge
44 Diamond Harbour
9 Howrah (09) 45 Howrah
46 Kadamtala
47 Shibpur
10 Bally (10) 48 Bally
49 Salkia
50 Srirampur
11 Medinipur (15) 51 Medinipur
52 Tamluk
12 Asansol (11) 53 Asansol
54 Purulia
13 Durgapur (13) 55 Bankura
56 Bardhaman
57 Durgapur
58 Suri
14 Baharampur (12) 59 Baharampur
60 Krishnanagar
15 Siliguri (17) 61 Darjelling
62 Siliguri
16 Raiganj (16) 63 Balurghat
64 Malda
65 Raiganj
17 Jalpaiguri (14) 66 Cooch Behar
67 Jalpaiguri


Ranges

Sl. No. Range Name Head Quarters District
1 Silguri Siliguri Darjeeling
2 Purulia Purulia Purulia
3 Alipurduar Alipurduar Jalpaiguri
4 Rampurhat Rampurhat Birbhum
5 Raiganj Raiganj
6 Kharagpur Kharagpur Medinipur West
7 Durgapur Durgapur Bardhaman
8 Barrackpore Barrackpore 24-Parganas(North)
9 Howrah Howrah Howrah


Acts Administered
The Directorate of Commercial Taxes is engaged in collection of taxes under :
The West Bengal Value Added Tax Act, 2003
The West Bengal Sales Tax Act, 1994
The Central Sales Tax Act, 1956
The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979
The West Bengal Primary Education Act, 1973 (for the limited purpose of education cess)
The West Bengal Rural Employment and Production Act, 1976 (for the limited purpose of rural employment cess)
The West Bengal Sales Tax (Settlement of Disputes) Act, 1999
The West Bengal Transport Infrastructure Development Fund Act, 2002