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EXCISE AND TAXATION
DEPARTMENT
PUNJAB
In Punjab, Department of Excise &
Taxation looks after the activities of both excise and
other commercial taxes in the State. This Department
is headed by Excise and Taxation Minister who is incharge
of the Department. Financial Commissioner (Taxation)
is the Secretary to Govt. of Punjab, Department of Excise
and Taxation. Excise and Taxation Commissioner is the
head of the Department and is vested with powers under
different Excise and Taxation Acts.
The detail of Acts administered by the Department are
as under :-
1. EXCISE ACTS
(I) The Punjab Excise Act ( 1 of 1914)
(II) The East Punjab Molasses (Control) Act(XI of 1942)
(III) The Opium Act (1 to 1878)
(IV) The Medicinal and Toilet Preparations (Excise Duties)
Act (XIV of 1955)
2. TAXATION ACTS
(I) The Punjab Value Added Tax Act, 2005
(II) The Central Sales Tax Act, 1956
(III) The Punjab Entertainment Duty Act, 1955
(IV) The Punjab Entertainment Tax (Cinematograph Shows)
Act 1954.
ADMINISTRATIVE SETUP
Excise and Taxation Commissioner is the head of the
Department and is assisted by five Addl. ETCs at the
State level. The Department has three tier structure
i.e. State, Division and District level. Working at
District level is function based under which each officer
in the rank of Excise and Taxation Officer has been
assigned specific function like Registration, Scrutiny,
Recovery etc. for whole of the District.
ADMINISTRATIVE SETUP AT THE
STATE LEVEL
The head quarter of the Department is at Patiala. At
the five Additional Excise and Taxation Commissioners
assist ETC in functioning of the Department. One of
them is from IAS cadre, one from State Civil Services
cadre and remaining three are officers from the Department
only. The work among five Addl. ETCs 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. ETC(Excise) looks after the work 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.)
– Addl. ETC(Admn.) looks after the 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 a functional distribution
of work as mentioned above. In addition to the above
functions, there are certain other functions which are
also classified 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 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 has been
designated as DETC(Legal) assisted by one AETC(Legal)
& two ETOs and One TI to look after the work of
this wing. This wing coordinates with the district AETCs
to ensure timely & proper follow up of taxation
matters pending before VAT Tribunal, Punjab & Haryana
High Court and 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 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 to Excise and Taxation Officers and Inspectors
on various Taxation Acts administered by the Department.
At the moment, the emphasis is on training of department
official on VAT and related issues.
v) Intelligence Bureau – In the
Head Office a separate agency known as Excise Intelligence
Bureau under the charge of Superintendent of Police
(Excise) with supporting staff consisting of one Excise
Inspector and one Clerk is functioning. The main work
of the Excise Intelligence Bureau is to collect intelligence
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 had 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
Organisation 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 policies.
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 included 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 engaged Earnest & Young as I.T.
auditors for the Department. The Department has a separate
agency known as Excise & Taxation Technical Services
Agency (ETTSA) to look after the technical and other
modernization related issued of the department.
ADMINISTRATIVE SETUP AT THE
DIVISIONAL LEVEL
i) DETC(Division) - There are five
divisions in the State, Jalandhar, Faridkot, Ferozepur,
Patiala and Ludhiana each headed by a Dy. Excise and
Taxation Commissioner. These officers are in-charge
of the divisions and act as collectors for the purposes
of Excise administration.
ii) DETC(Appeal) – At each division,
there is an officer posted as Dy. Excise and Taxation
Commissioner (Appeals) who looks after the appellate
work of the Designated Officers within the division.
iii) Joint Director(Investigation)
– As mentioned above in each division, there is
posted an officer designated as Joint Director(Investigation)
who is in the rank of Dy. Excise and Taxation Commissioner
and looks after the enforcement work and ICCs.
It is significant to note that at the divisional level,
the work of excise and commercial taxes are combined
while commercial taxes are organized on the basis of
functional jurisdiction, Excise functions on territorial
jurisdiction.
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 the 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 in their respective excise circle levels.
ii) On Commercial Taxes Side - ETOs
function as designated officers who inturn report to
the district AETCs. 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.
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