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Statues - Officers and staff - relating to Punjab VAT - (Value Added Tax)

 

 

 

On 9-7-08 Neelkanth S. Avhad was posted as DC, Nawanshahr, relieving Ajeet Singh Pannu of the additional charge. Neelkanth S. Avhad before this posting is additional Excise and Taxation Commissioner (Punjab).

 

 

 

INDEX

Sr.No.	Subject		Page no.
1.		Introduction	3-4
2	(Manual-1)	Particulars of Organization, Functions and Duties	5-10
3	(Manual-2)	Powers and Duties of Officers and Employees	11-13
4	(Manual-3)	Procedure followed in Decision Making Process	14-15
5	(Manual-4)	Norms set by it for the discharge of its functions	16-17
6	(Manual-5)	Rules, Regulations, Instructions, Manual and Records, for Discharging Functions	18-19
7	(Manual-6)	A statement of the categories of documents that are held by it of under its control	20-24
8	(Manual-7)	Particulars of any arrangement that exists for consultation with, or representation by the members of the public in relation to the formulation of its policy of implementation thereof	25
9	(Manual-8)	A statement of boards, council, committees and other bodies constituted as its part	26
10	(Manual-9)	Directory of Officers and Employee	28-194
11	(Manual-10)	The Monthly Remuneration Received By Each of its Officers and Employees, Including the System of Compensation as Provided in Regulations	195-213
12	(Manual-11)	The Budget Allocated to each Agency	214-215
13	(Manual-12)	The Manner of Execution of Subsidy Programmes	216
14	(Manual-13)	Particulars of Recipients of Concessions, Permits of Authorization granted by it	217
15	(Manual-14)	Information available in an electronic form	218
16	(Manual-15)	Particulars of the facilities available to citizens for obtaining information	219
17	(Manual-16)	The names, designations and other particulars of the Public Information Officers	220-226
18	(Manual-17)	Other Useful Information	227-231

 

 

The following information has been taken from website of Excise and Taxation department punjab. Information relevant to VAT is given only

 

 

RIGHT TO INFORMATION ACT
2005

 

DEPARTMENT OF EXCISE AND TAXATION, PUNJAB
BHUPINDRA ROAD, PATIALA

1. Department means Excise & Taxation Department, Punjab.
2. Government means Secretary to Govt. of Punjab in Excise & Taxation Department.
3. Information given in this manual can be procured from the office of Excise & Taxation Commissioner, Punjab, Bhupindra Road, Patiala, DETC’s holding charge of Divisions and AETC’s holding charge of Districts.
4. Information other than that given in this manual can be had from the website of the department. 
5. Fee as prescribed under the Act will be charged for getting such information.

 (MANUAL-1)

Particulars of Organization, Functions and Duties

            The success of any socio political unit depends on the types of services it can provide to it’s members. Any organization may it be political, social, educational or an amalgamation of all these, has as it’s core objective the needs of it’s members. India being a democratic, socialist,  Welfare State has all the more responsibilities towards the overall development and upliftment of the various strata of it’s society.  This can only be possible if the state has adequate funds at its disposal. The Constitution of India, as per the country’s semi federal structure has given some of the revenue collection powers to the States, some to the Centre and some to the both as per the State List, Union List and the Concurrent List respectively.  The states collect the maximum revenue from the Sales Tax under the State List.
           

In Punjab, the Sales Tax Act first came in the form of Punjab General Sales Tax Act 1948 (PGST Act). The PGST Act, in it’s genesis was a form of last point taxation but in the post independence years, with the development of industry, the socio economic scenario changed.  Many alterations and additions were made to it, to keep it compatible with the changing times.

            The past decade has seen rapid advances towards a more closely integrated global economy.  In this scenario it had become imperative for the country to adopt a new and advanced sales tax structure which was consistent with the world economy and also uniform all over the country.  An Empowerment Committee of the States consisting of Finance Ministers of the States  was formed which gave green signal for implementation of a uniform system of taxation in the form of Value Added Tax (VAT). The State of Punjab adopted the Value Added Tax System for collection of tax w.e.f.1.4.2005. The Punjab VAT is a simple and transparent way of taxation wherein tax is levied at every stage of sale of a commodity.  Thus, it is a multi point taxation system with a provision for credit of the tax already paid on the previous stage.  Thus there is no “tax on tax” negating the burden of double taxation on the industry and the consumers. The Excise & Taxation Department has to ensure proper implementation and collection of tax as per the provisions of the Act, formulated by the State Constituent Assembly.

            The organizational structure of the Excise and Taxation Department is a three tier structure i.e. Asstt. Excise & Taxation Commissioner at Districts level, Deputy Excise & Taxation Commissioner at Divisions level and Head Office at State level. The Head Office controls the overall working of the field offices. To monitor the service, delivery and public grievance, District Level Advisory Committees have been found and regular meetings are held with the traders. Suggestion/Complaint boxes have also been installed at District Headquarters.

            The Excise & Taxation Department is administrating the implementation of and collection of tax under the following Acts:

Taxation Acts

1. Punjab VAT Act, 2005.
2. Central Sales Tax Act, 1956.
3. Punjab Entertainment Duty Act, 1955.
4. Punjab Entertainment Tax (Cinematography Shows)Act, 1954.

Excise Acts

1. The Punjab Excise Act ( 1 of 1914)
2. The East Punjab Molasses Act (XI of 1948)
3. The Medicinal & Toilet Preparations (Excise Duties) Act (XVI of 1955).

ADMINISTRATIVE SET-UP AT THE HEAD OFFICE:

      The Financial Commissioner (Taxation) and Secretary to Government of Punjab is the Administrative Secretary whereas Commissioner Excise & Taxation is the Head of the Department. Four/Five Addl. Excise & Taxation Commissioners are looking after matters of Excise, VAT, Taxation, Enforcement, Administration, Accounts, Computer, PAC, Inspection and Audit. One of them is from IAS cadre, one from State Civil Services cadre and remaining three are officers from the Department. In addition to it, one Director (Enforcement ), four Deputy Excise & Taxation Commissioners and five Assistant Excise Taxation Commissioners assist the ETC at the Head Office level. The work among five Addl. Excise & Taxation Commissioners has been divided in the following manner:-

 

(i)  Addl. ETC (VAT) – Addl. ETC(VAT) looks after the work relating to Punjab Value Added Tax Act, Central Sales Tax Act, Entertainment Duty Act, Entertainment Tax (Cinematograph Shows) Act. This officer is incharge of the total sales tax collection in the State.

(ii)  Addl. ETC(Excise) –Addl. E.T.C.(Excise) looks after the works related to Excise Act and Rules, auction of liquor vends and other excise related activities.

(iii) Addl. ETC (Enforcement)- The officer is incharge of the enforcement and information collection centres set up at the various inter-state border points.

(iv)  Addl. ETC(Admn.)-The officer looks after the establishment and administrative work relating to officers and staff of the Department.

(v)   Addl. ETC (Inspection/PAC)-This officer looks after the matters relating to PAC and Inspection.

            At the State level, there is  functional distribution of work as mentioned above. In addition to the above functions, there are certain other functions which are also administered at the State level.

 

(i)    Director (Investigation)-

           Director Investigation is an officer of the rank of Joint Excise and Taxation Commissioner who monitors the (Enf.) work. The enforcement wing has been divided into five mobile wings, each headed by an AETC (Mobile Wing) who is assisted by ETOs(Mobile Wing) and Inspectors. The primary function is to prevent evasion of tax by conducting checking of goods while in transit.

(ii)   Legal Wing-

                   This wing is headed by District Attorney who is an officer on deputation from legal Department of the State. One DETC(Legal) assisted by one AETC(Legal) & two ETOs with one TI to look after the work of the wing. This wing coordinates with the district AETCs to ensure timely &  proper follow up of tax matters pending before VAT Tribunal, Punjab & Haryana High Court and the Supreme Court of India.

(iii)   Distilleries Wing-

               The supervision and control of eight distilleries, two breweries, one winery and eighteen bottling plants in the State is the primary function of this wing. It is headed by an officer in the rank of Deputy Excise and Taxation Commissioner  (Distilleries) at the State Head Quarter.

(iv)    Training Wing-

              This wing is headed by an officer of the rank of Joint Excise and Taxation Commissioner, who is responsible for imparting training on Acts administered by the Department. At the moment, the emphasis is on training of department  officials on VAT and related issues.

(v)     Intelligence Bureau-

                  In the Head Office there is a separate agency known as Excise Intelligence Bureau under the charge of Superintendent of Police (Excise) with supporting staff. Main function of Excise Intelligence Bureau is to collect information in respect of smugglers of liquor and bootleggers etc. from within and outside the State. Similarly, one Deputy Superintendent of Police, each for the Division of Jalandhar, Ferozepur  has been provided for detection of illicit distillation and allied crimes at the divisional level.

(vi)    Investigation and Research Unit-

                  Investigation and Research Unit is working at the State Head Quarter. It comprises of one Research Officer appointed from the cadre of Economic and Statistical Organization Punjab, one Excise and Taxation Officer and supporting staff. This unit has been assigned the job of collection of information / data from field officers as also from other states and tabulating the same for further use by the department in formulating the policy.

(vii)    Computerization wing-

                      The Government of Punjab has embarked on reform program to modernize its tax administration. The key focus is on improving operational efficiency, enabling voluntary compliance and enhancing tax payer’s convenience. The Department has already implemented the project on computerization of VAT Information System (COVIS) which Include designing of a statewide I.T. infrastructure with the central server at Patiala. All Excise and Taxation district offices are linked with the Central Server through leased- lines and V-Sat and formulation of centralized data base. The Department has a separate agency known as Excise  &  Taxation Technical Services Agency (ETTSA) to look after the technical and other soft ware related issue of the department.

 
(viii)    INSPECTION BRANCH

                         The aim of this wing is to bring efficiency in the working of the Assessing Authorities and to take immediate corrective measure where any loss of revenue is detected. This is achieved by inspecting the assessment files of the Assessing Authorities working in the field by examining the legality and propriety of the assessment order passed by them.

 

(ix)     PAC BRANCH

                     The main function of the branch is to coordinate between the Govt. and field offices in respect of audit objections, T.D.Ps. C.A.G and P.A.C. reports. Replies received from the field offices are examined in the branch and then sent to the Govt. for approval for onward  transmission to Public Accounts Committee. Observation of the PAC/Govt. are communicated to the field offices, replies are obtained from them and sent to the Govt.

(x)     INTERNAL AUDIT WING

                       There is an Internal Audit Branch headed by a Deputy Controller (Finance & Accounts) who is assisted by an Assistant Controller (Finance &  Accounts), one Section Officer and two junior Auditors. Their main function is to carry out the internal audit of income and expenditure of the department’s various wings at the Head Office, Division and District Level.

 

(Xi)    ACCOUNTS BRANCH

The branch deals with Internal Audit Paras, preparation of budget under head 0039,0040 and 0045, allotment of funds under various Acts administered by this department, G.P. Fund advance and its maintenance, preparation of  supplementary budget-appropriation orders etc. Files are put up to the Excise & Taxation Commissioner through Assistant Controller ( F&A) Deputy Controller ( F& A) and Additional Excise & Taxation Commissioner-1.

ADMINISTRATIVE SETUP AT THE DIVISIONAL LEVEL

(i)         DETC (Division)      There are five divisions in the State i.e. Jalandhar, Ferozepur, Faridkot Patiala and Ludhiana each headed by a Dy. Excise and Taxation Commissioner. Deputy Excise & Taxation Commissioner are in-charge of the divisions and act as Collectors for the purpose of Excise administration.

(ii)        DETC (Appeal) 

      
                        Deputy Excise & Taxation Commissioner (Appeal) function at each division level. Appeal against the orders of the field officers working in the districts lies before Deputy Excise & Taxation Commissioner (Appeals) .

ADMINISTRATIVE SETUP AT THE DISTRICT LEVEL

                        Territorially the Department has been divided into 23 districts and each district is headed by an officer in the rank of Asstt. Excise and Taxation Commissioner. Each Asstt. Excise and Taxation Commissioner looks after work related to both excise and commercial taxes. Each AETC is responsible for superintendence and control of all the officers working under him, performing various functions under the Act administered by the Department.

(i)         On Excise Side-    Each AETC is assisted by ETO (X) at the district level and Excise Inspectors for respective excise levels.

(ii)        On Commercial Taxes Side -  ETOs function as designated officers and report to the district AETC. Each Excise and Taxation Officer is assisted by Taxation Inspectors.

In each district, number of designated officers, depends upon the number of registered dealers, in that district. Each designated officer is of the rank of Excise and Taxation Officer and is assisted by one Taxation Inspector, Steno and supporting Staff.

                        In addition to the above officers, there are Superintendents, Senior Assistants, Stenographers, Clerks and other office staff posted at various levels to assist the officers in their normal discharge of duty.
The Office of  Financial Commissioner (Taxation) and Secretary to Govt. Punjab, Department of Excise and Taxation is situated  at 3rd floor of Punjab Civil Secretariat, Chandigarh.  The Office of Excise and Taxation Commissioner , Punjab is situated at Bhupindra Road, Patiala and the camp office of  Excise and Taxation Commissioner, Punjab is located at Room No.304, 3rd floor, Mini Secretariat, Sector-9, Chandigarh. The Offices of the Deputy Excise and Taxation Commissioners are situated at the Mini Secretariats at Divisional Head quarters and the offices of the Asstt. Excise and Taxation Commissioner are situated at every district Head quarters . The sign boards have been installed in each district to facilitate the general public for locating the offices.

Working hours of the offices of the Excise and Taxation Department are from      9 AM to 5 PM. However, it is significant to include that the checking by Mobile wings and the functioning of Information Collection Centres continues to work round the clock.

 ( MANUAL – 2)

 

2.1       Details of the powers and duties of officers and employees of the organization.
                                                                       

                                                                        VAT Side

Designation
Powers	(a)	Administrative	1.	FCT    for the entire State.
			2.	ETC    for the entire State.
			3.	DETC in-charge of a division for the concerned division.
			4.	AETC in-charge of a district for the concerned district.
	(b)	Financial	1.	ETC    is competent for expenditure under the Excise head “0040” upto Rs.60,000/-.
			2.	FCT    is competent for expenditure under the Excise head “0040” beyond Rs.60,000/-.
	(c)	Others
Duties of officers/official at the level of Head Office.	(a)	Addl. ETC (VAT)	Officer in-charge of the branch to supervise the work of VAT.
	(b)	DETC (VAT)	Officer in-charge of the branch to control and supervise the work of VAT.
	(c)	Superintendent (VAT)	To supervise the work of VAT branch.
Duties of officers/official at the level of field offices.	(a)	DETC	In-charge of the Division to supervise the work relating to Punjab Value Added Tax Act, 2005 Central Sales Tax Act, 1956, Punjab Entertainment Duty Act, 1955, Punjab Entertainment Duty Rules, 1956, Punjab Entertainment Tax (Cinematograph Shows) Act & Rules 1954, Proceedings under Land Revenue Act, and recovery of arrears under PGST Act (Repealed) in the districts falling in his division.
	(b)	AETC	In-charge district to supervise the work done Punjab Value Added Tax Act, 2005 Central Sales Tax Act, 1956, Punjab Entertainment Duty Act, 1955, Punjab Entertainment Duty Rules, 1956, Punjab Entertainment (Cinematograph Shows) Act & Rules 1954, Proceedings under Land Revenue Act, and recovery of arrears under PGST Act (Repealed) in the districts falling in his district.
	(c)	ETO	The primary duty of ETO is to collect revenue particularly Value Added Tax, Central Sales Tax, Punjab Entertainment, Duty, Entertainment (Cinematograph shows) Act, 1954, recovery under Land Revenue Act and recovery of arrears under PGST Act (Repealed and to check the tax evasion in the ward under his control.
	(d)	TI	The primary duty of T.I. is to assist ETO in collection of revenue and to check evasion of taxes in the wards under his control.
	(e)	Clerks	The duty of VAT clerk is to maintain the record in prescribed registers, feed data and returns in computer.

ETTSA

Designation	Chief Executive Officer, Excise and Taxation Technical Services Agency, Improvement Trust Building, Chhoti Baradari, Patiala.
Powers	Administrative :.	CEO is the administrative head of this agency and exercise full administrative control and perform all administrative duties
		Manager Administratively, he is a reporting officer to the Chief Executive Officer.
	Financial	CEO has got full powers under the Financial Policy of this agency as for all the major financial deals, agreements with the various companies have already been approved by its Governing Council, Finance Committee and Technical Committee etc.
		Manager Upto Rs. 5000/-
	Others	Manager disposes of the misc. work.
Duties		CEO being administrative and financial head, is performing all duties concerning this agency and enjoys powers as stated above.
		Manager  is a reporting officer to the Chief Executive Officer for Administrative and Financial matters and render financial advice wherever required. He is signing the cheques alongwith Chief Executive Officer for the payments being released by ETTSA after the cases are approved by the competent authority.

 

 (Manual 3)

Procedure followed in Decision making process
MANUAL – 3

 

1. What  procedure is followed to take a decision for various matters?

(A reference to Secretariat Manual and Rule of Business Manual, and other rules regulations etc. can be made).

The decisions on matters relating to the Acts being administered by the Department are taken by authorities empowered under various provisions of the relevant Act in the respective jurisdiction. The policy matters, after being examined in detail at various levels are referred alongwith recommendations, to Administrative Department for final decision. The decisions taken are based on relevant Rules & regulations. 

1. What are the documented procedure/ laid down procedure/ Defined Criteria/ Rules to arrive at a particular decision for important matters? What are different levels through which a decision process moves?

The procedure for arriving at decisions on important matters are laid down/ documented in the shape of Acts administered by the Department and rules framed thereunder like, Punjab VAT Act, 2005, Central Sales Tax Act, 1956, Punjab Entertainment Duty Act, 1955. Punjab Entertainment Tax (Cinematography Shows) Act, 1954, The Punjab Excise Act ( 1 of 1914), The East Punjab Molasses Act (XI of 1948) , The Medicinal & Toilet Preparations (Excise Duties) Act (XVI of 1955) etc. Issues relating to service matters & other financial matters like expenditure are governed by Punjab Civil Service Rules & Punjab Financial Rules. The decision moves from Assistant of the concerned Branch to Superintendent, Branch Officer, Addl. Excise & Taxation Commissioner and then to the Excise & Taxation Commissioner.

1. What are the arrangements to communicate the decision to the Public?

The decisions are communicated to the Public by the concerned authorities in writing or through publication in the Leading Newspapers.  Moreover, a website has also been provided for such purposes. Any amendments made in the Act or Rules are made public through Gazette Notifications.

 

1. Who are the officers at various levels whose opinions are sought for the process of decision making?

As explained in para 9.2 above, the issues are examined at different levels  of hierarchy starting from Assistant of the Branch onwards.  If need be, issues are referred to a group of officers constituted for the purpose.

1. Who is the final authority that vets the decision?

The Government in the Excise and Taxation Department is the final authority in taking decisions.

(Manual 4)

 

Norms set by the discharge of its functions

 

In this department the decision on various matters referred by the Inspectors is taken by the Excise and Taxation Officers. In the matter of penalties imposed by the Excise and Taxation Officers, the decision is taken by the concerned Assistant. Excise and Taxation Commissioners under the rules. The policy decisions which are referred by the Assistant Excise and Taxation Commissioners to the Excise and Taxation Commissioner, Punjab are referred to Administrative Department i.e. Government for final decision. The decisions taken by the authorities on various matters are based on the Acts and Rules regulating the Department.

The Excise and Taxation Department, Punjab is a three tier set up. The Assistant Excise and Taxation Commissioner, the Deputy Excise and Taxation Commissioner and the Head Office. The Inspectors posted in the field offices check evasion of Tax and smuggling of liquor and other such matters and report the same to the next authority i.e. Excise and Taxation Officers for decision, who decide the cases as per rules. Similarly, the cases referred by the Excise and Taxation Officers are decided by the next authority i.e. Assistant Excise and Taxation Commissioners under the rules on the subject matter. Further the decision taken by the Assistant Excise and Taxation Commissioners is further appealable before Deputy Excise and Taxation Commissioners(Appeals), Deputy Excise and Taxation Commissioners work like a bridge between field offices and the Head Office in day to day matters. The policy matters and other important matters are referred by Head Office to the Administrative Department i.e. the Government for final decisions. All decisions taken by the authorities are based on the relevant  Act/Rules on the subject matter.
The decisions are communicated to the public by the concerned authorities in writing or where there is any problem for such communication, the decision are published in the Leading Newspapers for the information of the General public. Moreover, a website www.pextax..com  has also been provided for such purposes.

As explained above, the opinions of Excise and Taxation Officers, Assistant Excise and Taxation Commissioners, Deputy Excise and Taxation Commissioners and Additional Excise and Taxation Commissioners are sought to decide the matters. All these authorities assist the Excise and Taxation Commissioner, Punjab. The Government in the Excise and Taxation Department is the final authority for taking decisions.