ANNUAL ADMINISTRATIVE REPORT FOR 2014-2015 - Finance Department, Government of West Bengalwbfin.nic.in/writereaddata/AnnualReport_2014.pdf · · 2016-06-25annual administrative

ANNUAL ADMINISTRATIVE REPORT

FOR

2014-2015

FINANCE DEPARTMENTGOVERNMENT OF WEST BENGAL

iii

Sl. No. Subject Page No.

1. Preface v2. Introduction vii - ix3. REVENUE BRANCH 1 - 89

(i) Commercial Taxes Directorate 4 - 39(ii) Directorate of Registration and Stamp Revenue 40 - 60(iii) Directorate of Agricultural Income Tax 61 - 65(iv) Directorate of Electricity Duty 66 - 69(v) Directorate of State Lottery 70 - 73(vi) Directorate of Entry Taxes 74 - 75(vii) Bureau of Investigation 76 - 79(viii) WB Commercial Taxes Appellate & Revisional Board 80 - 81(ix) West Bengal Settlement Commission 82(x) West Bengal Taxation Tribunal 83 - 85(xi) Office of the Collectorate of Stamps Revenue, Kolkata 86 - 89

4. BUDGET BRANCH 91 - 124(i) RIDF Cell 114 - 115(ii) Externally Aided Projects (EAP) 116(iii) Statistical Cell 117(iv) Data Processing Centre 118 - 122(v) PPP Cell 123 - 124

5. AUDIT BRANCH 125 - 156(i) Directorate of Treasuries & Accounts, West Bengal 128 - 134(ii) Directorate of Pension, Provident Fund & Group Insurance, W.B. 135 - 144(iii) Assistance to Political Sufferers (APS) Cell 145(iv) Directorate of Small Savings 146 - 149(v) Economic Offences Investigation Cell 150 - 151(vi) Medical Cell 152 - 156

6. INSTITUTIONAL FINANCE 157 - 167(i) West Bengal Financial Corporation 157 - 160(ii) West Bengal Infrastructure Development Finance Corporation 161 - 167

7. AUTONOMOUS BODIES 168 - 172(i) Public Service Commission, West Bengal 168 - 169(ii) State Administrative Tribunal 170 - 172

8. INTERNAL AUDIT BRANCH 173 - 1789. LAW CELL 179 - 18010. RIGHT TO INFORMATION CELL 181 - 18211. CONTACT DETAILS OF KEY OFFICIALS 183 - 186

CONTENTSCONTENTSCONTENTSCONTENTSCONTENTS

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PREFACEPREFACEPREFACEPREFACEPREFACE

The Annual Administrative Report, 2014-15 of Finance Department has been compiled covering thesalient aspects of activity, achievement and physical infrastructure of the different Branches/ Directorates/Cells/ Units under the administrative control of Finance Department.

The structure and function of Finance Department have been attempted to be holistically included inthe Report. It has been so analytically and graphically presented as to represent the futuristic initiatives ofthe Department and also to benefit the researchers, the administrators and the politicians alike in terms ofknowledge and inputs.

Within the last two or three years, special initiatives have been undertaken on a war-footing to introducee-governance in the Department. The underlying principle has been to merge e-governance in such waywith public dealings with Finance Department so that there is undisputed transparency in such dealingsranging from the grassroots to the highest rungs of administration, as well as an immutable cause ofbenefit for those people who might have had to traverse long distances to address their claims. Because ofthe infotech innovations thus brought about to streamline activities in regular functioning and publicdealing of Finance Department, the Department and its subsidiary Directorates etc. have been showeredwith national and international awards of late. “Workflow-based File and Letter Tracking System” (WFTS),a revolutionary initiative for online tracking of security-protected public files and letters, as well as anonline application of the Commercial Taxes Directorate, “IMPACT” bagged the CSI-Nihilent Award. Asuccessful project, titled “e-Grievance” and another called “GRIPS”, again with the said Directorate havebagged the SKOCH Award of Excellence for the year 2014-15.

Here, as an after note, I would like to convey my thanks to all Heads of Directorates/ Branches/Units/ Cells under this Department for their active and invaluable co-operation in the matter of preparationof the Report for the year 2014-15. A special token of gratitude also extends to the Bureau of AppliedEconomics and Statistics, Department of Statistics and Programme Implementation for rendering valuableestimates of GSDP in time to be incorporated in the Report.

Effort has been made to make the Administrative Report as informative as possible. Suggestions/ideas for improvement of the Annual Administrative Report shall be generously appreciated.

Kolkata, December, 2015 H. K. Dwivedi

Principal Secretary to the

Government of West Bengal

Finance Department

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INTRODUCTIONINTRODUCTIONINTRODUCTIONINTRODUCTIONINTRODUCTION

The Constitution of India provided for a federal form of government, and likewise the Union and theState Governments started functioning with near minimal set-up of government Departments, theDepartment of Finance being one crucial amongst the initially functioning Departments. Article 166 of theConstitution provided for Rules of Business to be observed by the Government Departments in theirregular functioning and fulfilling of responsibilities. Article 166(3) specifically stipulates the formulation ofRules of Business for Finance Department, under which same Rules the following functions of FinanceDepartment had been lucidly illustrated :

a. Finance Department is in charge of the accounts relating to loans granted by the State Governmentand the previous Provincial Government and shall advise on the financial aspects of all transactionsrelating to such loans;

b. It examines and reports on all proposals for the increase or reduction of taxation;c. It examines and reports on all proposals for borrowing on the security of the Consolidated Fund

of the State or for giving guarantees; takes all steps necessary for the purpose of raising suchloans as have been duly authorized; and is in charge of all matters relating to the service of loansor the discharge of guarantees;

d. It is responsible for seeing that proper financial rules are framed for the guidance of otherDepartments and that suitable accounts are maintained by other Departments and establishmentssub-ordinate to them;

e. It is responsible during the year for watching the State Government’s balances;f. It prepares a statement of estimated revenue and expenditure to be laid before the Legislature in

each year and any supplementary statements of expenditure; it also prepares the demands forexcess grants, votes-on-account, votes-of-credit and exceptional grants, if any, required to besubmitted to the Legislature;

g. For the purpose of such presentation, it obtains from the Departments concerned materials onwhich its estimates are based, and it is responsible for the correctness of the estimates framed onthe materials so supplied;

h. It examines and advises on all schemes of new expenditure for which it is proposed to makeprovision in the estimates and declines to provide in the estimates for any scheme which has notbeen so examined;

i. It is responsible for the preparation of Appropriation Bills to be introduced to the Legislature;j. On receipt of a report from an audit officer to the effect that expenditure for which there is no

sufficient sanction being incurred, it requires steps to be taken to obtain sanction or thatexpenditure shall immediately cease;

k. It causes the report of the Comptroller and Auditor-General of India relating to the AppropriationAccounts of the State to be laid before the Public Accounts Committee and brings to the noticeof the Committee such other matters as should be referred to the Committee;

l. It advises Departments responsible for the collection of revenue regarding the progress ofcollection and the methods of collection employed;

m. The view of the Finance Department is to be brought to the permanent record of the Departmentto which the case belongs and shall form part of the case;

n. The Finance Department may issue general or special order prescribing cases in which its assentmay be presumed to have been given.

The Minister-in-Charge of Finance Department works through a Secretariat headed by the Secretary /Principal Secretary / Addl. Chief Secretary. The functions of Finance Department are performed through

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five Branches, namely, Audit, Budget, Revenue, Internal Audit and Institutional Finance. Under these fiveBranches, there are various directorates / cells / units dealing with more specific subjects.Since diminishing activities were observed with respect to Policy Planning Unit, which was earlier underthe Revenue Branch, the Unit was abolished in accordance with order no. 394-FT dated 13/03/2015 to beread with order no. 481-FT dated 30/03/2015. All work undertaken by the said Unit has been entrustedupon the Directorate of Commercial Taxes, West Bengal. A separate Cell, by the name of IndustrialPromotion Assistance (IPA) Cell, has been set up in the office of the Commissioner of Commercial Taxesto deal with new as well as pending applications under West Bengal Industrial Promotion (Assistance toIndustrial Units) Scheme, 2010.Subject to the overall control of the Finance Minister, the Department functions under the administrativedirection and guidance of the Principal Secretary. Each Branch of the Department is headed by a SpecialSecretary / Joint Secretary. The Finance Department has been split up into several Groups, each beingassigned a specialized job of auditing of finance-related issues of different other Departments. TheseGroups and the respective Departments over which their jurisdiction exists are as below:Group-AI relates to matters of finance of the Departments of Agriculture, Animal Resources Development,Agricultural Marketing, Fisheries and Co-operation.Group-AII relates to matters of finance of the Departments of Food and Supplies, Consumer Affairs andLand & Land Reforms.Group-B relates to issues of finance of the Departments of School Education, Higher Education, TechnicalEducation and Training, Mass Education Extension and Library Services, Science and Technology, FoodProcessing Industries and Horticulture, Sunderban Affairs and ‘Madrasah Education’ part of Departmentof Minority Affairs and Madrasah Education.Group-C relates to issues of finance of the Departments of Micro and Small Scale Enterprises & Textiles,Commerce and Industries, Industrial Reconstruction and Public Enterprises.Group-D relates to matters of finance of the Departments of Home, Parliamentary Affairs, Personnel &Administrative Reforms and Civil Defence, and the Chief Minister’s Office.Group-E involves in financial matters of the Departments of Refugee Relief and Rehabilitation, MinorityAffairs and Madrasah Extension (Excepting ‘Madrasah Education’ part), Backward Classes Welfare andWomen & Child Development and Social Welfare.Group-F involves in financial matters of the Departments of Public Works, Public Works (Roads), Housing,Irrigation and Waterways, Public Health Engineering and Water Resources Investigation & Development.Group-G relates to matters of finance of the Departments of Hill Affairs, Correctional Administration, Fire& Emergency Services and Paschimanchal Unnayan Affairs.Group-I relates to issues of finance of the Departments of Information & Cultural Affairs, Tourism, Forests,Environment and Sports & Youth Services.Group-L relates to issues of finance of the Departments of Labour, Law and Judicial.Group-M relates to financial matters of the Department of Self Help Group & Self-Employment.Group-O relates to matters of finance of the Department of Health & Family Welfare.Group-R relates to financial issues of the Departments of Municipal Affairs, Panchayats & RuralDevelopment, Power and Non-Renewable Energy Sources, Transport and Urban Development.Group-S relates to issues of finance of the Departments of Information Technology and Bio-Technology.Besides the above Groups, there is an assortment of special Groups within Finance Department whichhold functions as below:Group-H sees to Audit matters of Finance (Revenue) Department, Excise Department and Small SavingsDirectorate; Establishment matters of Finance Department, Personal Assistants’ Pool, Internal Audit Wing& Surplus Pool, Public Service Commission, Data Processing Centre, Economic Offences InvestigationCell, Statistical Cell, Assembly Matters and W.B. Administrative Tribunal.Group-J attends to Pension, Provident Fund and Group Insurance, Political Sufferers’ Pension and alliedmatters.

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Group-K deals in Liveries/Uniforms, Stationery articles, Newspapers/Periodicals and Finance Department’sLibrary matters.Group-M sees to work related to Employment and Self-employment and interface with State Level Bankers’Committee (SLBC) and matters relating to the West Bengal Financial Corporation and West BengalInfrastructure Development Finance Corporation.Group-N involves in matters related to Budget, Loans, RIDF, EAP and audit matters of Disaster Managementand Development & Planning Departments.Group-P sees to such functions as all proposals relating to creation of posts, filling up of existing vacantposts and upgradation of posts and services and pay matters of government employees and others, as wellas adjudicating over matters related to West Bengal Health Scheme, 2008.Group-T sees over Treasury Rules, Financial Rules, Delegation of Financial Power Rules, administrationof the Directorate of Treasuries & Accounts, Cadre Controlling Group in respect of West Bengal Audit &Accounts Services, proposals relating to purchase / hiring of cars, purchase of office equipment, sanctionof telephones, expenditure for refreshment in meetings /seminars.West Bengal Administrative Tribunal has been set up for adjudicating disputes relating to issues ofrecruitment and service matters of persons appointed to public services and posts in connection with theaffairs of the state. Similarly, West Bengal Taxation Tribunal has been established for adjudicating disputesconcerning levying, assessment, collection and enforcement of any tax under any specified State Act.Finance Department acts as Administrative Department for both these Tribunals. It also acts as AdministrativeDepartment for West Bengal Public Service Commission. West Bengal Financial Corporation and WestBengal Infrastructure Development Finance Corporation are the two Government-owned corporate entitieswhich are under the administrative aegis of this Department. A flow diagram of organizational set-up ofFinance Department is provided as hereunder.

ANNUAL ADMINISTRATIVE REPORT 2014-15FINANCE DEPARTMENT

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REVENUE BRANCH

The Revenue Branch of Finance Department exercises control in respect of matters relating to state taxesand also non-tax revenues of the State. The Branch is also entrusted upon with the administration andenforcement of regulatory measures provided in the enactments consisting of VAT / Sales Tax, StampDuty, Electricity Duty and other fiscal status. Tax policies are formulated in order to mobilize financialresources for the plan and non-plan expenditures of the State and promote investment by providing fiscalincentives.

The Acts & Rules administered by the Revenue Branch :

(1) The West Bengal Value Added Tax Act, 2003

(2) The West Bengal Sales Tax Act, 1994.

(3) The Central Sales Tax Act, 1956.

(4) The West Bengal Primary Education Act, 1973 (insofar as levy of cesses on coal and tea isconcerned)

(5) The West Bengal Rural Employment and Production Act, 1976 (insofar as levy of cesses on coaland tea is concerned).

(6) The West Bengal Luxury Tax Act, 1994 (collection under this Act has since been stopped interms of judgment of the Supreme Court).

(7) The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(8) The West Bengal State Tax on consumption or use of Goods Act, 2001.

(9) The West Bengal Transport Infrastructure Development Fund Act, 2002.

(10) The West Bengal Sales Tax (Settlement of Disputes) Act, 1999

(11) The Bengal Amusements Tax Act, 1922.

(12) The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972.

(13) The West Bengal Entertainment-cum-Amusement Tax Act, 1982.

(14) The West Bengal Urban Land Taxation Act, 1976 (since repealed).

(15) The West Bengal Multistoreyed Building Tax Act, 1979 (since repealed).

(16) The Bengal Electricity Duty Act, 1935.

(17) The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.

(18) The Indian Stamp Act, 1899 (in its application to West Bengal).

(19) The Registration Act, 1908 (in its application to West Bengal).

(20) The West Bengal Building Tax Act, 1996.

(21) Lottery (Regulation) Act, 1998.

(22) The West Bengal Taxes on Entry of Goods in Local Area Act, 1962 (since repealed).

(23) Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (since repealed).

(24) The West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996.

(25) The West Bengal Taxation Tribunal Act, 1987.


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Directorates under Revenue Branch :

1) Commercial Taxes & Professional Tax Directorate2) Directorate of Registration and Stamp Revenue3) Directorate of Agricultural Income Tax4) Directorate of Electricity Duty5) Directorate of State Lotteries6) Directorate of Entry Taxes

Other Organisations under Revenue Branch:

1) Bureau of Investigation2) West Bengal Commercial Taxes Appellate & Revisional Board3) West Bengal Settlement Commission4) West Bengal Taxation Tribunal5) Office of the Collectorate of Stamp Revenue, Kolkata

Since diminishing activities were observed with respect to Policy Planning Unit, which was earlier underthe Revenue Branch, the Unit was abolished in accordance with order no. 394-FT dated 13/03/2015 to beread with order no. 481-FT dated 30/03/2015. All work undertaken by the said Unit has been entrustedupon the Directorate of Commercial Taxes, West Bengal. A separate Cell, by the name of IndustrialPromotion Assistance (IPA) Cell, has been set up in the office of the Commissioner of Commercial Taxesto deal with new as well as pending applications under West Bengal Industrial Promotion (Assistance toIndustrial Units) Scheme, 2010.

Staff pattern and present staff strength:

At present, the Revenue Branch is supervised by Principal Secretary who is assisted by the followingofficials.

Sl. No. Designation of Post Present Strength

1. Joint Secretary 1

2. Deputy Secretary 2

3. Assistant Secretary 3

4. Officer on Special Duty 1

5. Section Officer 6

6. Head Assistant 4

7. Upper Division Assistant 21

8. Lower Division Assistant 4

9. Senior Supervisory Typist 1

10. Typist Supervisor 3

11. Typist Grade-I 5

12. Muharrir Grade-I 1

13. Record Supplier 2

14. Group-D, Grade-I 5

15. Group-D, Basic Grade 1

Total 64


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Objective of the Branch :

The main objective of the Revenue Branch is to achieve target of collection of various taxes, duties etc.under the Acts administered by it. In order to ensure better collection of such taxes, duties etc. and also interms of the consensual decisions of the Empowered Committee of the State Finance Ministers on TaxReforms, the Revenue Branch brings amendments in various State Tax Acts every year through introductionof Bill in the West Bengal Legislative Assembly.

Note : This apart, a large member of files and letters (approx 5,200 per year) are received from variousDirectorates under the administrative control of Revenue Branch of Finance Department. These files arealso examined and disposed of in the Revenue Branch of Finance Department.

Year-wise break-up of number of files received from different Departments of the State Governmentand disposed of :

Financial Opening New cases Total No. of cases % of cases No. ofyear balance added cases disposed of disposed of cases pending

2006-2007 189 216 405 216 53.33 189

2007-2008 189 194 383 146 38.12 237

2008-2009 237 210 447 252 56.38 195

2009-2010 195 211 406 299 73.65 107

2010-2011 107 236 343 192 55.98 151

2011-2012 151 249 400 307 76.75 93

2012-2013 93 235 328 225 68.60 103

2013-2014 103 181 284 219 77.11 65

2014-2015 65 329 394 150 38.07 244


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DIRECTORATE OF COMMERCIAL TAXES

A single-point Sales tax system was introduced by the then Bengal Government in July 1941 in pre-independent India by the enactment of the Bengal Finance (Sales Tax) Act, 1941. The British Governmentwas obliged to levy tax on sale or consumption primarily to support additional expenditure of the WorldWar-II. But it continued beyond the warring days, and over the years, it has undergone evolutionaryphases till the present day. Today, this form of indirect tax levied on the distributive trade part of commodityvalue chain is the mainstay for the State revenue under the federal setup. Directorate of CommercialTaxes, Government of West Bengal has been administering the tax which accounts for nearly 70% of theState tax-revenue receipts almost across the board.

Substantial research has taken place in the realm of indirect taxation, primarily to deal with its dynamicnature. Incidence of tax, points of levy, reasonable restriction on movement of goods, easing out cascadingeffect on the final price, incentives and exemptions and to ensure uniformity of tax in federal setup are afew of the important challenges facing the administrator. Managing evasion is also a critical area. After alot of deliberations over a considerable period of time, the concept of value-added tax system, in keepingwith the global trend, dawned on our country and was enacted in our state as West Bengal Value AddedTax Act, 2003 w.e.f. 01.04.2005. Despite the success of Value Added Tax Act from revenue point of view,the deliberation is going on at national level for introduction of a more improved tax structure in the formof the Goods and Services Tax Act (in short GST Act) probably w.e.f. 01.04.2016 – being stated as thebiggest indirect taxation reform in India.

PIONEERING e-GOVERNANCE INITIATIVES

With the dawning of an era of Information and Communication Technology, citizen-centric online services,to bring in efficiency, accountability and transparency have hogged the limelight. Under the InformationTechnology (IT)-driven new era of 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), theDirectorate pioneered in introducing Government Process Re-engineering for ensuring citizen-centricmeasures to bring in pace, ease of compliance and transparency in the system. It is needless to mentionthat for the above purposes, apart from the fund available under MMPCT scheme the state is also utilizingits own resources.

NEW ERA TAXATION REGIME

Before introduction of VAT, in the sales tax regime, apart from the problem of multiple taxation andburden of adverse cascading effect of taxes there was also no harmony in the rate of sales tax on differentcommodities 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 avalue chain, till it reaches the final consumer. At each stage, credit of the tax paid on purchase is given inthe form of set off on the tax payable on the corresponding sale.


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Incidentally, the concept of VAT has revolutionized the entire indirect taxation system in India. Thoughwas practiced variously in production part and thereafter introduced in the distributive part of the commoditytax, the need for integrating both the parts has also been envisaged in the forthcoming Goods and ServiceTax (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 andindustry by way of tax administration. Starting from monitoring closely the trade and commerce of theState 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 RuralEmployment 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 ofthe 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 & WestBengal Service Rules, 2009.


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ORGANIZATIONAL STRUCTURE

DIRECTORATE OF COMMERCIAL TAXES HEADED BY THE COMMISSIONER

Basic Collection & Anti-Evasion Support UnitsQuasi-judicial Units Units

CIRCLE BUREAU OF INVESTIGATION(UNIT I, II & III)

INFORMATIONSYSTEMS DIVISION

CHARGE

CORPORATEDIVISION

FAST TRACKREVISIONAL

AUTHORITY (Onlyquasi-judicial function.Non-functional now)

CERTIFICATEORGANISATION

(Recovery of Arrears)

RANGES ANDUNITS OF

PROFESSION TAX

CENTRAL SECTION

RANGES

CHECK POSTS

INTER-STATEVERIFICATION CELL

CENTRAL AUDIT UNIT

INTERNAL AUDITWING

ENFORCEMENT WING(Merged with BI-I)

ITC INVESTIGATIONUNIT (IIU)

DATA ANALYSISWING

CYBER FRAUDPREVENTION CELL

LAW SECTION

PUBLIC RELATIONOFFICE

SPECIAL CELL

CENTRALREGISTRATION UNIT

CENTRAL REFUNDUNIT

COLLECTION CELL

STDS CELL


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Sanctioned Organisational Strength in the Commercial Taxes Directorate

Designation of Post Present Sanctioned VacancyStrength Strength

Commissioner, Commercial Taxes 1 1 Nil

Commissioner, Profession Tax 1 1 Nil

Special Commissioner 2 6 (including one 4IAS Cadre)

Addl. Commissioner 38 42 4

Senior Joint Commissioner 104

Joint Commissioner 187 1105 112

Deputy Commissioner 166

Commercial Tax Officer 536

Sr. Jt. Commissioner(A/cs) 3 3 Nil

Sr. Jt. Commissioner (Audit) 1 1 Nil

System Analyst 1 1 Nil

Programmer 1 1 Nil

Asst. Commercial Tax Officer 996 1220 224

P.A. to Commissioner 1 2 1

P.A. to S.O. B.I. 1 1 Nil

Administrative Officer 2 4 2

P.A. Grade II (schedule B) 8 17 9

Group ‘B’ & ‘C’ Staff 879 1888 1009

Group ‘D’ staff 659 1437 778

Total 3587 5730 2143

NOTES : (1) Commercial Tax Officers and upwards work as Assessing and Audit officers. The Commercial TaxOfficers are recruited either through Group ‘A’ of the West Bengal Civil Services (Exe) Etc. Examinations or by way ofpromotion from the Assistant Commercial Tax Officers.

(2) The Assistant Commercial Tax Officers basically work at the field level to assist the Assessing and Auditauthorities. The Assistant Commercial Tax Officers are now recruited either through Group ‘C’ of the West BengalCivil Services (Exe) Etc. Examinations or by way of promotion from the post of Head Clerks/Upper Division Clerks.


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ROLES OF DIFFERENT BRANCHES OF THE DIRECTORATE

BRANCH NAME OFFICERS ATTACHED MAIN FUNCTIONS

CHARGE 1) JCCT (In-charge) Grant registration to dealers (at offices outside[this is the basic field level 2) DCCT Kolkata), Acts as the first level contact pointoffice that exercises 3) CTO of assesses Amendment, cancellation andterritorial jurisdiction ] 4) ACTO restoration of Registration Certificate, Collection

and day to day monitoring of tax payable bydealers under jurisdiction, Issue of manualwaybill [in limited cases] and declarationforms, Grant Enrolment to transportersScrutiny & verification of returns, Assessmentof tax payable by dealers and Special AuditRealisation of Assessed dues & Return DuesRefund of tax to dealers, Maintenance ofrecords of dealers, Search and Seizure ofbooks of accounts and documents etc fromthe premises of the dealer in fit cases.

CIRCLE 1) Sr. JCCT Administrative control over the Charges[ A Circle comprises of two (Administrative) & under its jurisdiction, Hear and dispose ofor more Charges] Sr. JCCT (Appellate) Appeal and Revision cases arising out of

2) JCCT orders passed by officers of Charges under3) ACTO its jurisdiction, Refund of tax to dealers,

Grant registration to dealers under itsjurisdiction [under WBST Act], Conduct VATAudit of dealers selected, Dispose securitycases Reopen deemed/summary assessments.

CORPORATE DIVISION 1) Additional CCT Collection and day to day monitoring of tax[ This unit is constituted 2) Sr. JCCT payable by dealers under jurisdiction,with big tax payers in and 3) JCCT Scrutiny & verification of returns, Assessmentaround Kolkata] 4) ACTO of tax payable by dealer, Issue of manual

waybill and forms (in limited cases),Amendment, Cancellation & Restoration ofRegistration Certificate, Conduct VAT Audit/Special Audit of dealers selected, Hear anddispose Appeal and Revision cases arisingout of orders passed by officers of CorporateDivision.

CHECK POST 1) DCCT Monitor movement of incoming and outgoing[Check Posts are located at 2) CTO goods vehicles & physical checking of goods.the inter-state borders] 3) ACTO Barcode endorsement of waybills and TD

Endorse manual waybills produced byimporter/dealer Seizure of goods and imposition& realization of penalty, Wayside checking.

RANGES 1) Sr. JCCT (In-charge) Administrative control over the check posts2) JCCT under its jurisdiction, Conduct wayside3) DCCT checking relating to goods movement,


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4) CTO Search of vehicles carrying goods in5) ACTO unauthorized manner or warehouses and

Seizure of goods, Imposition and realisationof penalty.

CENTRAL SECTION 1) Sr. JCCT (In-charge) Conduct wayside checking relating to goods[It has three units – at 2) JCCT movement, Search of vehicles and Seizure ofKolkata, Asansol and Siliguri 3) DCCT goods, Imposition and realisation of penaltyand officers posted here 4) CTO from goods suizure, including throughexercise jurisdiction all over 5) ACTO auction sales, if necessary. Search a dealer’sthe state. Now a part of this place of business including his factory, office,unit is merged with BI] warehouse and residence, Seize records,

documents as well as physical stock ofgoods, Investigation and submission ofreport, Verification of Input Tax Credit,Survey to bring unregistered dealers who areliable to take registration into the tax net,Issue waybills to unregistered dealers,Monitor exhibition sales.

SPECIAL CELL 1) Additional CCT Examine and dispose applications for grant(under o/o the CCT , WB ) 2) Sr JCCT of or renewal of Eligibility Certificate under

3) JCCT the West Bengal Incentive Scheme, 19934) DCCT and West Bengal Incentive Scheme, 19995) CTO that would allow the applicant dealers tax6) ACTO exemption, remission or deferment of Sales

tax related to the eligible unit.

CENTRAL REGISTRATION 1) Sr. JCCT Examine and dispose online applications forUNIT 2) JCCT registration filed by dealers through IT(under o/o the CCT, WB ) 3) DCCT System only.

4) CTO5) ACTO

CENTRAL AUDIT UNIT 1) Additional CCT Conduct audit of dealers assigned to it by the(under o/o the CCT, WB ) 2) Sr. JCCT Commissioner of Commercial Taxes, W.B.

3) JCCT and to raise demand, Develop a dynamic4) DCCT Risk Analysis module on the basis of which5) CTO the dealers are to be selected for audit, Help6) ACTO the Commissioner in the selection procedure

of dealers for audit, Impart training to auditofficers,

INTERSTATE 1) Sr. JCCT (In-charge) Verification of the genuineness of claims ofVERIFICATION CELL 2) JCCT various interstate transactions such as stock(H.Q)(under o/o the CCT, WB) 3) DCCT transfer, sale, purchase, consignment sales,

4) CTO subsequent sales. Processing of requests5) ACTO from other states of India for verification of

the genuineness of ‘C’ and ‘F’ Forms and ofauthenticity of interstate transactions claimed


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to have been effected by their dealers withthe dealers of West Bengal, Liaison withvarious Check posts and Ranges to assistthem in determining bona fide of transactionsbetween consignors and consignees bymaking enquiries regarding existence of dealers.

COLLECTION CELL 1) Additional CCT To keep track of daily collection of(Challan /Payment 2) Sr JCCT Commercial Taxes–VAT, Central Sales Tax,Verification Wing) 3) JCCT Rural Employment Cess, Primary Education(under o/o the CCT , WB ) 4) DCCT Cess on coal and Cess on Diesel, Petrol and

5) CTO L.P.G.,To prepare systematic detailed as well6) ACTO as summarised statements of collection of

various taxes for digitization,To keep recordsof adjustment of taxes through books andrefunds.

INTERNAL AUDIT WING 1) Additional CCT To scrutinize assessment orders, records,2) Sr. JCCT other registers to detect and prevent3) JCCT a. Incorrect determination of turnover of sales4) DCCT b. Underassessment of tax due to incorrect

deductionc. Irregular exemptiond. Application of incorrect rate of tax andmistake in computatione. Non / Short levy of interest and penaltyf. Non / Short levy of purchase taxTo share views on the different aspects of theaudit done by the A.G. Office, To collect thereplies from the concerned officers regardingIR Paras, Draft Paras, CAG Paras andprocess and send to the A.G. Office andFinance Department.

HUMAN RESOURCE 1) Additional CCT To organise induction training of CommercialDEVELOPMENT CELL 2) Sr JCCT Tax Officer and Assistant Commercial Tax(under o/o the CCT , WB ) 3) JCCT Officer for overall qualitative improvement

4) DCCT in the work culture of this organization,5) CTO To arrange in-service training programmes6) ACTO including training in basics of information

technology of officers and employees up tothe level of Lower Division Clerks, Toorganize Workshops, Case Studies, Groupdiscussions and Interactive sessions, To keepliaison with ATI, nominate officers fortraining under National Training Policy.

BUREAU OF 1) Special Officer and Investigation about evasion of tax and sub-INVESTIGATION- 1, 2 and Additional CCT for each mission of report, Search a dealer’s place3 [Bureau of Investigation is Unit of business including his factory, office,a specialized wing of the warehouse and residence.


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Commercial Taxes 1) Sr. JCCT Seize records, documents as well as phycicalDirectorate having 3 Units 2) JCCT stock of goodsfor investigation of cases 3) DCCT In appropriate cases of tax evasion,of tax evasion under the 4) CTO complaints are lodged with the policeWBST Act, CST Act, 1956 5) ACTO authorities for taking necessary actionand WBVAT Act, 2003 as against commission of offence.also Entry Tax Act, 2012and P.T.Act, 1979 andmalpractices connectedtherewith. It has a policewing]

LAW SECTION 1) Additional CCT To monitor disputes between the aggrieved(under o/o the CCT , WB ) 2) Sr. JCCT parties and the State of West Bengal at

3) JCCT different legal forums, including West4) DCCT Bengal Commercial Taxes Appellate and5) CTO Revisional Board, West Bengal Taxation6) ACTO Tribunal, State Administrative Tribunal,

Kolkata High Court and Supreme Court ofIndia and other Civil and Criminal Courts.To maintain liaison with LegalRemembrance’s Office, G.P.’s Office of theState Govt. and the State Lawyers, senioradvocates of the Supreme Court of India andthe concerned authorities.To provide the Departmental Representativeswith the appellate and assessment recordsfor effective representation before theAppellate and Revisional Board and toarrange transmission of order of the Board tothe concerned departmental authoritiesStudy orders of different courts and move tothe higher forum in deserving cases.It performs the duty of engagement oflawyers and monitors the cases in respect ofdisputes in relation to the Service Matter ofthe employees of this Directorate in SATand courts.

SALES TAX DEDUCTION 1) Additional CCT Collection of Sales Tax deducted at sourceAT SOURCE (S.T.D.S.) CELL 2) Sr. JCCT from the payment made to the works(under o/o the CCT , WB ) 3) JCCT contractors by different Government and

4) DCCT Non-Government Organisations, To monitor5) CTO the collection from STDS6) ACTO To provide help to contractor/contractee in

getting online services, To provideinformation to charge and Circle offices as


12


and when sought for to help in bringing theWorks Contractors under the tax net. It alsomonitors tax collected at source from sellersby Govt. etc.

CENTRAL REFUND UNIT 1) Additional CCT To process and dispose both pre-assessment(CRU) 2) Sr. JCCT and post assessment refund application of(under o/o the CCT, WB) 3) JCCT dealers

4) DCCT5) CTO6) ACTO

PUBLIC RELATION OFFICE 1) Additional Communication with the Union Government(under o/o the CCT, WB ) Commissioner and other State Governments on present

2) JCCT and prospective issues of Taxation;3) DCCT Publication of Advertisements required to be4) CTO published in Newspapers; Publication of

Trade Circulars in the event of anyamendment of Act, Rules, Procedures etc.Giving written/telephonic replies to queriesmade by Governments, various institutions,Tax payers, Dealers, Tax Practitioners, TradeBodies and other persons; Publication ofdepertmental circulers issued by theCommissioner of Commercial Taxes, W.B.guiding the officers of the Directorate oncertain important issues; Processing of pre-budget proposals received from trade,industry and individuals on the taxationmatters dealt in by the Directorate,publication of orders made by thecommissioner of commercial taxex, W.B. inrelation to applications made before him u/s.102 of the W.B. VAT Act, 2003; attendingseminars, symposiuns organised by tradebodies and other associations. Disposal ofinsentive applications of mega, large,medium, small and micro industrial units.

FAST TRACK COURT Additional Fast disposal of revision (2nd Appeal) cases,(non-functional now) Commissioner transferred from Appellate & Revisional

Board

CERTIFICATE 1) Additional CCT To cause recovery of tax dues as referred toORGANISATION 2) Sr. JCCT by assessing authorities.

3) JCCT4) DCCT5) CTO6) ACTO


13

BRANCH NAME OFFICERS ATTACHED MAIN FUNCTIONSITC INVESTIGATION UNIT 1) JCCT To investigate instances of tax evasion(IIU) 2) DCCT through false and exaggerated claims of(under o/o. the CCT, WB) 3) CTO input tax credit, etc.

4) ACTO

INFORMATION SYSTEMS 1) Additional CCT To arrange build up I.T. infrastructure for theDIVISION 2) Sr. JCCT entire Commercial Tax Directorate, West(under o/o the CCT, WB ) 3) JCCT Bengal Appellate and Revisional Board,

4) DCCT West Bengal Taxation Tribunal and the5) CTO Policy Planning Unit, To ensure proper6) ACTO maintenance of hardware, network and

connectivity by coordinating among variousservice providers. To act as nodal agency forsuccessful implementation of Mission ModeProject in Commercial Tax (MMP-CT) underthe National e-Governance Plan (NeGP) Tostreamline rolling out of various e-servicesand provide initial handholding support toall stakeholders like taxpayers and officersand employees of the Directorate, To reportthe Finance Department, West Bengal StateLegislative Assembly, Government of Indiaon utilization of fund, To update and maintainthe internal and external website

PROFESSION TAX 1) Commissioner of To grant enrolment to persons liable to payProfession Tax Profession tax, To grant registration to

[Range and Unit offices] 2) Additional CPT employers Survey to identify potential3) Sr. JCPT taxpayers, Amendment, cancellation of4) JCPT Registration Certificate or Enrolment5) DCPT Certificate, Assessment of registered6) PTO employers, Realisation of dues, Maintenance7) APTO of records of registered employers and

enrolled persons.

Act and Rules administered administered :

The Directorate administers a host of commodity taxation related acts, like

i. The West Bengal Value Added Tax Act 2003ii. The West Bengal Sales Tax Act 1994iii. The Central Sales Tax Act, 1956iv. The West Bengal State Tax on Profession, Trades, Callings and Employments Act, 1979v. 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, 2002viii. The West Bengal Sales Tax (Settlement of Dispute) Act, 1999ix. The West Bengal Tax on Entry of Goods in Local Areas Act , 2012


14

This apart, anti-evasion activity that forms a vital part of tax administration requires close observance ofthe 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 closelyobserving West Bengal Treasury Rules, 2008, West Bengal Financial Rules 1979 & West Bengal ServiceRules 2009.

Nature of work/ Responsibilities

The Directorate’s day-to-day work at the Charge level includes granting of New Registration, Amendmentand Cancellation of dealers, Collection and day-to-day monitoring of tax payable by dealers, Assessmentand Realisation of Assessed Dues & Return Dues.

The Large Taxpayers Unit (formerly known as Corporate Division) administers tax in respect of big dealersand also hears to appeals made by aggrieved dealers.

Appeals and Revision cases are heard at the Circles which also conduct statutory VAT Audits.

The investigating bureaus are taking preventive measure to check evasion of Tax by conducting raids,search and seizures.

Check-post and Ranges monitor movement of goods into West Bengal from outside the state.

Central Audit Unit conduct Audit of dealers assigned to it by the Commissioner of Commercial Taxes,W.B., and assess the audited dealers.

The Law Cell monitor disputes between the aggrieved parties and the State of West Bengal at differentlegal forums, including West Bengal Commercial Taxes Appellate and Revisional Board, West BengalTaxation Tribunal, State Administrative Tribunal, Kolkata High Court and Supreme Court of India andother Civil and Criminal Courts.

The Information Systems Division has to maintain e-services made available to the dealers.

The Tax Recovery offices are entrusted with the recovery of assessed dues following certificate casesinitiated by the assessing officers.

The Central Audit Wing develops a dynamic Risk Analysis module on the basis of which the dealers are tobe selected for audit.

The Data Analysis Wing creates analytical reports studying the electronic records of transactions to preventrevenue leakage.

The Internal Audit Wing to scrutinize assessment orders, records, other registers to detect and preventincorrect determination of turnover of sales, underassessment of tax due to incorrect deduction, Non /Short levy of interest and penalty, etc.

Data Management System (DMS) has been introduced to digitise all old assessment records.


15

Current Policy/ Circulars

Trade Circulars issued in 2014-15

Trade Circular No. Date Subject06/2014 08-04-2014 Cha+-nge in procedure in the e-Transit Declaration module.ADDENDUM TO 16-04-2014 Online Revalidation of e-Transit DeclarationTRADECIRCULAR No.06/20132nd ADDENDUM 16-04-2014 Extension of date to the “Sale / Purchase Mismatch Application”TOTRADE CIRCULAR for 2011-12.No.03/201307/2014 16-04-2014 Electronic Enrolment of Transporters in WestBengal under

WBVAT Act, 200308/2014 13-05-2014 Online issuance of Central Declaration Form by Nagaland09/2014 09-06-2014 Procedure to be followed in respect of un-reconciled data of

‘Sale/Purchase Mismatch Application’ for 2011-12.12/2014 09-07-2014 Payment of tax, interest, late fee and other fees, all under the

Acts administered by the Directorate of Commercial Taxes bemade mandatorily through GRIPS.

11/2014 09-07-2014 Extension of date for filling of Form 16 for the Year 2014-15 byregistered dealers under the WBVAT Act, 2003.

10/2014 11-07-2014 Module of assessed dues under the WBVAT Act, 2003 availablenow in Dealer’s profile.

13/2014 13-08-2014 e-service for cancellation of Certificate of Registration.14/2014 27-08-2014 Creation of ITC Investigation Unit.15/2014 05-09-2014 Change in procedure for issuance of Central Declaration Forms

E-I, E-II & H.16/2014 24-09-2014 Changes made in WBVAT Act, 2003 and in WBVAT Rules,

2005.02/2015 27-03-2015 Change in the Jurisdiction of Central Registration Unit.01/2015 27-03-2015 Settlement of Dispute

Departmental Circulars issued in 2014-15

Departmental Date SubjectCircular No.DC-806 09-04-2014 Sale of import licences – applicability of section 96 of WBVAT

Act, 2003DC-807 23-04-2014 How to de-select a dealer from availing of his e-servicesCircular (Memo No. 24-04-2014 Seizure of goods on the ground of apparent mismatch of tax323CT/PRO) invoice and action taken thereafterDC-808 16-05-2014 Procedure to be followed in respect of unreconciled data of ‘Sale-

Purchase Mismatch Application’ for 2011-12DC-809 27-06-2014 Generation /despatch of demand notices upon Assessment for

the period commencing from 01.04.2011 and ending on31.03.2012.


16

Addendum to DC-809 21-07-2014 Generation /despatch of demand notices upon Assessment forDt. 27/06/2014 the period commencing from 01.04.2011 and ending on

31.03.2012.2nd Addendum to 31-07-2014 Generation /despatch of demand notices upon Assessment forDC-809 the period commencing from 01.04.2011 and ending ondt. 27/06/2014 31.03.2012.Addendum to DC-742 04-08-2014 Disposal of appeal cases governed by limitation.Dt. 17/11/2005DC-810 08-08-2014 Date & time fixed for hearing by an officer of the Directorate on

a particular day.Memo No. 18-08-2014 Introduction of individual user id and password for IMPACT722CT/PRO users.Memo No. 25-08-2014 Revised Expenditure Budget for the year 2014-15 and Budget10348(90)CT Estimate for the year 2015-16Memo No. 27-08-2014 Delegation of Power by the Commissioner (ITC Investigation771CT/PRO Unit)DC-811 10-10-2014 Disposal of prayer for stay of disputed demand And of appeal

petition itself u/s 84 of the WBVAT Act, 2003 and correspondingpetition under the CST Act, 1956

Memo No. 14-10-2014 Selection of dealers for special audit under section 43 of the911CT/PRO WBVAT Act, 2003 for the F.Y. 2011-12DC-812 14-10-2014 Guidelines for conducting InvestigationMemo No. 12409CT 22-10-2014 Circular to DDOs regarding Bio-metric Attendance SystemMemo No. 813 01-12-2014 Procedure to be followed in respect of registered dealers

deselected from generating e-waybill and dealing in mustardoil / spice etc.

Memo No. 693 01-12-2014 Photography session for Bio-metric attendanceMemo No. 693A-CT 17-12-2014 Photography session for Bio-metric attendanceMemo No. 731 23-12-2014 Photography session for Bio-metric attendanceDC-814 24-12-2014 Assessment u/s 46 of the WBVAT Act, 2003 and u/s 9(2) of the

CST Act, read with the relevant provisions of the VAT Act forthe year/period 2012-13 & 2013-14

282CT/PRO 20-03-2015 Authorisation of officers to exercise the power And perform dutyas required by or under the Provisions of the rule 5A(1)(b) of theWest Bengal Value Added Tax Rules,2005

291CT/PRO 31-03-2015 Action Plan for Refund to Dealers

Departmental Date SubjectCircular No.


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ASSESSMENT CASESASSESSMENT CASES (ASSESSMENT YEAR WISE) - VAT

2009-10 2010-11 2011-12 2012-13(a) Total cases initiated during the year 111889 86140 29113 22565(b) Net Initiation 75847 49148 25111 18519(c) Demand Initiated 72559 48284 25024 18484(d) Demand amount (in Rs. Crore) 6545.21 4598.76 2358.40 2003.44

The figures have been compiled and submitted by NIC & DAW from central database. Figures includeboth VAT and CST assessment cases but exclude Audit Cases. Some initiation cases were dropped afterinitiation.

REGISTRATION(A) Sales Tax Act Number of Registered Dealers

2012-13 2013-14 2014-15(a) Opening Balance 227351 244434 263396(b) New Registration Granted 18984 20960 22676(c) Dealers Cancelled 2597 5701 21826(d) Dealers Restored 696 3703 532(e) Closing Balance 244434 263396 264778

(B) New Registration (Online)2014-15

VAT CST Total(a) No of NR applications filed 22417 10537 32954(b) No of Registration Granted 16786 7413 24199(c) No of Applications Rejected 4985 2636 7621

(C) Profession Tax Act

Number of registered employers and enrolled persons under the Profession Tax Act, 19792012-13 2013-14 2014-15

i) Number of Registered Employers 99482 102826 105593ii) Number of Enrolled Persons 1539552 1631745 1707955


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APPEAL CASESSales Tax Acts

2012-13 2013-14 2014-15(a) Opening Balance 15067 15774 12902(b) Cases initiated during the year 17704 15931 9286(c) Cases disposed of during the year 16997 18803 14686(d) Cases pending at the end of the year 15774 12902 7502

DISPOSAL OF VAT AUDIT CASES (ASSESSMENT YEAR WISE)

Assessment/Audit Year Cases initiated Demand Notice Demand Amount(in Rs.)Generated

2010-2011 N.A. 4606 28,75,55,76,2912011-2012 7556 7118 33,08,68,28,1672012-2013 5943 2084 2,13,30,96,766

The figures have been compiled and submitted by NIC and DAW from central database. Figures includeboth VAT and CST audit cases. During the FY 2010-2011, there was manual system of generation ofinitiation notice and online generation of demand notice.REVISION & REVIEW CASESSales Tax Acts (Financial Year-wise)

2012-13 2013-14 2014-15(a) Opening Balance 494 131 196(b) Cases initiated during the year 114 260 903(c) Cases disposed of during the year 477 195 557(d) Cases pending at the end of the year 131 196 542


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ASSESSMENT CASES RELATING TO PROFESSION TAX ACT(Financial Year-wise)

2011-12 2012-13 2013-14 2014-15(a) Opening Balance 3013 2819 6572 2346(b) Cases initiated during the year 9254 23320 14847 12571(c) Cases disposed of during the year 9448 19567 19073 12539(d) Cases pending at the end of the year 2819 6572 2346 2378

APPEAL CASES RELATING TO PROFESSION TAX ACT(Financial Year-wise)

2012-13 2013-14 2014-15(a) Opening Balance 339 371 286(b) Case Initiated during the year 226 184 216(c ) Case disposed of during the year 194 269 167(d) Case pending at the end of the year 371 286 335

REVISION & REVIEW CASES RELATING TO PROFESSION TAX ACT(Financial Year-wise)

2012-13 2013-14 2014-15(a) Opening Balance 39 39 25(b) Cases initiated during the year 0 9 04(c ) Cases disposed of during the year 0 23 06(d) Cases pending at the end of the year 39 25 23

[The system of online filing of monthly progress report by the charges and the circles has been introducedfrom June 2009. Hence there is a chance of overlapping of figures of Appeal, Revision & Review casesprior to this date with the figure representing cases generated on-line. Also the above figures correspond tomultiple assessment years.]


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COLLECTION AND EXPENDITURECollection under different Acts (F.Y. 2010-11 to F.Y. 2014-15) and Expenditure

(A) Collection 2010-11 2011-12 Growth in 2012-13 Growth in 2013-14 Growth in 2014-15 Growth in2011-12 2012-13 2013-14 2014-15

(Rs. Cr) (Rs. Cr) % (Rs. Cr) % (Rs. Cr) % (Rs. Cr) %

The West BengalValue Added Tax 8546.86 10163.60 18.92 11860.27 16.69 14510.90 22.35 16028.90 10.46Act, 2003

The West BengalSales Tax Act, 3762.39 4453.48 18.37 5324.08 19.55 5873.46 10.32 6566.72 11.801994 (Gross)

- do - Refund -92.67 -91.41 — -51.29 — -94.69 — -153.9 —

The Central SalesTax Act, 1956 1059.19 1361.98 28.59 1357.61 -0.32 1468.47 8.17 1547.02 5.35

The West BengalState Tax onProfession, Trades, 388.54 426.68 9.82 447.40 4.86 463.85 3.68 463.85 0.00Callings andEmployments Act1979

The West BengalPrimary EducationAct,1973 & The 966.89 1548.37 60.14 1536.35 -0.77 1635.25 6.44 1669.95 2.12W.B. RuralEmployment andProduction Act,1976

The West BengalTransportInfrastructure 355.38 366.46 3.12 393.81 7.46 389.17 -1.18 393.02 0.99DevelopmentFund Act, 2002

The West BengalTax on Entry of ** ** ** 1266.07 ** 988.66 -21.91 855.55 -13.46Goods into LocalAreas Act, 2012

Total Collection 15110.78 18367.33 21.55 22185.59 20.79 25329.76 14.17 27525.01 8.67

(B) Expenditure

i) Administrative 23.43 26.74 14.13 27.51 2.88 26.22 -4.69 25.44 -2.97Expenses

ii) Collection 144.88 150.09 3.60 149.22 -0.60 146.82 -1.61 155.22 5.72Charges

Total Expenditure 168.31 176.83 5.06 176.73 -0.06 173.04 -2.09 180.66 4.40

(C ) Expenditureas percentage of 1.11 0.96 —- 0.80 — 0.68 — 0.65 —collection :

Directorate of Commercial Taxes’s own figures, not taken from AG, West Bengal


21


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23

GST AND FUTURE OF TAX ADMINISTRATIONThe proposed Goods and Services Tax is being identified by experts as the most important leap towardsfuture of tax administration in which public policy changes are to come about in a big way. A comprehensiveGoods and Services Tax (GST) based on VAT principle is targeted to be a simple, transparent and efficientsystem of indirect taxation as has been adopted by over 150 countries around the world. This involvestaxation of goods and services in an integrated manner as the blurring of line of demarcation betweengoods 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 beapplied to introduce Government Process Re-engineering (GPR). The government is working on a specialIT platform for smooth implementation of GST christened as GSTN (Goods and Services Tax Network).Thus we have a twin task at hand. GST is going to be dual tax levied both by Central and State Government,when it subsumes State VAT, Central Excise, Service Tax and few other indirect taxes. It will be levied atevery stage of production-distribution chain of goods and services in a broad-based, single, comprehensivetax regime. So far as administering State GST (SGST), the Directorate is going to assume a dominant role,while Central GST (CGST) and IGST are to be governed by Central Government. And equally importantrole awaits us when under the proposed command the new concept of destination-based tax system takesplace, 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 areunderway in terms of reforms of the system and application of Information and Communication Technology(ICT) to bring about the desired change. For IT-driven governance initiatives, the administration of indirecttax can well be the home page for Government of the State.Information Systems Division, Computerisation & Citizen-centric Services of CTD/WBInformation Systems Division (ISD) plays a central role in the digital transformation of the Directorate. ISDplans and coordinates the services to be rolled out as prioritized by Government and also re-engineers theexisting Government Processes to achieve the goal of SMART (Simple, Moral, Accountable, Responsiveand Transparent) Governance.ISD has been a catalyst in rolling out several citizen-centric/business-centric services with a view to reduce


24

the cost of compliance and enhancing the ease of business in the State of West Bengal. To work towardsthis end, ISD does the requirement projection of hardware, software and networking equipments appropriateto all offices throughout the State with the help of its technical partners - the NIC, WTL ISD, as well as,under the guidelines laid by DEIT and Finance Department. It convenes and organises meeting of Projecte-Mission Team (PeMT). PeMT is the apex body that takes final decision for implementation of servicesand procurement of all associated items related to computerization under MMPCT.Project e-Mission Team (PeMT) is a body comprising of CCT/WB and representatives from NIC, WTL,Finance Department and the line Department i.e. Commercial Taxes Directorate. PeMT is also responsibleto formulate plan, coordinate and roll out after e services.While rendering e-Services to the citizens and business community, there is a need to extend a helpinghand to such users for availing these services. A Helpdesk has been setup under the direct supervision ofISD for this purpose and a dedicated team of officials are working there during working hours. There is anescalation matrix in place regarding the technical issues that remained unresolved at the Helpdesk leveland a team of Officers from ISD and NIC look into those issues for its early resolution.All the officers of the Directorate are now equipped with PCs and are connected through network as theentire work process has been re-engineered to make it online. ISD is responsible for maintenance of theentire IT infrastructure of the Directorate.The responsibility of bringing out the Administrative Report compiling data and information of all wingsand cells of the Directorate is also taken by the ISD.Though all the information pertaining to public domain to Trade Associations, Other Governments andInstitutions is generally given out by the PRO Section but the actual dissemination of the same is donethrough ISD. This is done through its official website www.wbcomtax.gov.in, which is maintained byISD. With increase in e-Services and information provided by the Directorate the number of visits to thesite has been rising steadily. The following snapshot of the number of “hits” of the website would providea perspective:

TRANSACTION COUNTS FOR “HITS”( FROM JAN 2014 TO AUGUST 2014)

Month Unique visitors Number of visits Pages Hits BandwidthJan 2014 146,819 258,901 6,061,572 12,653,257 283.58 GBFeb 2014 244,301 514,870 11,601,071 22,310,295 427.92 GBMar 2014 245,748 542,006 12,042,988 23,565,527 384.72 GBApr 2014 280,212 674,535 15,532,668 32,624,208 635.80 GBMay 2014 268,466 619,168 15,255,077 30,945,488 520.02 GBJun 2014 233,882 493,282 11,934,468 23,696,975 387.67 GBJul 2014 279,191 641,547 15,340,610 31,186,597 661.07 GBAug 2014 185,369 357,536 8,881,017 18,805,380 343.44 GBTotal 1,883,988 4,101,845 96,649,471 195,787,727 3644.22 GB

The e-Governance measures not only reduce the cost of compliance and increase ease of doing businessby the Dealers/Business entities, it also aids the efforts of the administration to augment revenue and taxcompliance. CTD is always trying to introduce more and more e-services and upgrading them to increasetax compliance.On many occasions, in the matter of rolling out e-services West Bengal is amongst the pioneers. WestBengal is the only state in the country to have made e- registration mandatory, de-materialized RegistrationCertificate and dispensed with prior hearing of the dealer before grant of registration. West Bengal is alsoone of the few States that has made the return filing 100% online.


25

List of rolled out e-services by the CT Directorate are as under

Sl. no. Service Description Date of Launch

1. Online Filing of Return under VAT Act 01-01-20082. Online Filing of Return under CST Act 01-10-20093. Online Filing of Return under WBST Act 25-07-20114. Online Filing of Return under Profession Tax Act 01-01-20105. Online application for the issue of CST related D/ Forms 15-12-20086. Online Payment of Taxes 01-05-20087. Viewing of Dealer’s Profile 01-01-20108. Online Application for Physical CST Forms 01-01-20099. Online Application for Physical Waybills 01-02-200910. Online Dealer Registration of Digital Signature Certificate 01-01-201011. Online Registration and Issue of Dematerialised Registration

Certificates under VAT and CST Acts 01-01-201012. Online submission of utilization statements in respect of Forms and Waybills 01-11-201013. Online Registration and Issue of Dematerialised Registration

Certificates under VAT and CST Acts ( All over the State) 01-08-201114. Dematerialisation CST Forms ( C & F Forms) 01-07-201015. Dematerialisation of Waybill 01-12-201016. Dematerialisation of Transit Declaration 15-11-201017. Online Submission of Form 16 25-07-201118. Online filing of Declaration for Deemed Assessment 15-12-201119. Online transfer of data of OTC Payment 22-12-201120. Online Refund (Pre-Assessment) 25-07-201121. Online Enrolment and Online Filing of Form 18 and Form 19 under STDS

Form 19 under STDS 25-01-201222. Online Application for IPA Scheme 25-01-201223. Online filing of Grievance 25-01-201224. Online filing of Received Central Declaration Forms 03-04-201225. Uploading of CST Forms Annexure 03-04-201226. Dematerialised Waybill for Unregistered Dealers 15-04-201227. Online Cancellation and Rectification of e-Waybill 01-06-201228. Online payment of taxes through GRIPS November, 201229. Messaging service accepting returns, generation of Forms/Way Bills etc. 02-11-2010,

16-04-2011,01-11-2010

30. Automatic enhancement of Waybill limit. 01-06-201231. Online filing of return with DSC in form 15, 15R under VAT, CST, SST Act. 01-10-201332. Online Tax Recovery Module 09-03-201233. Online filing of Appeal application- Pilot project for dealers of the

Corporate Division 01-12-2013


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34. E-Amendment of Registration Certificate 31-01-201435. Online publication of mismatch cases in sale-purchase transaction of dealers. 25-02-201436. Transit Declaration 03-04-201437. Transporter Enrolment 08-04-201438. RC Cancellation 04-07-201439. Assess Dues 15-07-201440. G2G Service 22-07-201441. Form Generation E1, E2, H 11-09-201442. eVRPS 06-02-201543. VAT Return Certificate 10-02-2015

Sl. no. Service Description Date of Launch

ISD has developed liaison with Railway authorities (FOIS/CRIS) to get details of inward freight movements.ISD has also taken initiatives for getting vehicle movement details from NHAI at important check posts.The directorate had earlier successfully commissioned the migration of its internal database and all internalapplications to the newly procured Central Server System. The system started functioning in the newenvironment of high end software and hardware platforms w.e.f 18.10.2012. All the hardware items havebeen put into operation in the state of the art ‘State Data Centre (SDC)’ managed by the Department ofInformation Technology, GoWB. Since 02-02-2015, the Directorate has migrated its applications fromWeb Server from NIC’s Data Centre at Nizam Palace to its own Web Server at SDC. Prior to shifting overto the new system an extensive User Acceptance Test (UAT) was carried by the officers of ISD and otherunits of the directorate under active co-ordination of NIC.IMPORTANT DEVELOPMENTS DURING 2014-15SOME IMPORTANT AMENDMENTS & PROCEDURAL CHANGES

(A) Profession Tax:1. The existing profession tax rate Schedule contained more than 100 entries. With the objective to

simplify and streamline it, the old Schedule has been replaced with a new one containing fourslab rates only.

2. The exemption limit for persons earning salary and wages has been raised from Rs 7000 to Rs8500 per month and for businessmen from Rs 200000 to Rs 500000 per annum.

3. A special provision was inserted in the Act to allow –(i) any person who has not yet got itself enrolled to apply for enrolment under by paying a one-

time tax in respect of the back period(s) within a range of Rs 1000 to Rs 2000 only;(ii) the un-registered employers to apply for registration by paying a one-time tax within the range

of Rs 1000 to Rs 2000 per employee.The last date for making the application was 31.03.2015.

4. The registered employers who did not furnish their return(s) for the year 2012-13 to furnish them,within 31.01.2015, without any interest and late fee.

(B) West Bengal Value Added Tax Act, 20031. Definition “capital goods” expanded to include second hand plant and machinery used in

manufacturing of goods, thus facilitating input tax credit on the same to the registered manufacturingdealers of the State.

2. Disclosing a turnover of Rs 50000 for voluntary registration was mandatory but from 01.04.2014it has been dispensed with.

3. The discretion of the registering authority to conduct enquiry to verify that the information furnishedby the dealer in the application form for registration is correct has been withdrawn. If the


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application is in order and the PAN verification yield no adverse report the registering authorityhas to grant registration.

4. At the time of registration, prior to 01.04.2014, security of rupees one lakh was demanded fromdealers, if the business premises shown in the application was not owned by him or not directlylet out to him, whereas in all other cases the security amount was rupees twenty five thousandonly. To remove the existing discrimination and to make the registration process more transparent,the security amount has been brought at par in all cases i.e. Rs 25000 (w.e.f. 1.04.2014).

5. E-filing of returns through DSC made compulsory for dealers whose turnover in the precedingyear was in excess of Rs 2 Crore with a caveat that Commissioner can exempt any such dealer byan order in writing upon his prayer.

6. A provision of issuing “Return Filing Certificate” to a dealer upon electronic filing of his VATreturn introduced. It is generated electronically without any manual intervention

7. The dealers of Darjeeling, Kalimpong and Kurseong in Darjeeling district who could not furnishtheir returns for the period 01.04.2008 to 30.06.2011 earlier, was allowed to furnish the sameupon full payment of tax within 31.07.2014, without payment of interest and late fee.

8. A provision of collection of tax at source (in short TCS) has been introduced whereby Governmentdepartments and local Bodies while making payment to local suppliers for purchases of taxablegoods within the State will be required to deduct towards tax payable by the supplier certainpercentage as TCS. The tax so collected can be adjusted by the supplier with his actual taxliability in the return(s).

9. To call for audit by a special team of tax professionals like Chartered Accountant, Advocate, etcin suspected case of tax evasion involving complexity in accounts.

10. Pre-assessment refund of 90% of un-utilised input tax credit allowed to registered dealers, whoseinter-state sales within the meaning of section 3 of the Central Sales Tax Act, 1956 exceeds 50%of the total sales.

11. The provisions calling for report & documents from the assessing authority before granting pre-assessment refund has been omitted.

12. The power of the Appellate & Revisional Board to dismiss a revision petition for default and torestore it thereafter has been withdrawn.

13. The power of the Appellate & Revisional Board to set-aside cases has been withdrawn. TheBoard can either confirm or reduce or enhance or annul the final appellate or revisional order.

14. The requirement of affixing court fee or paying an equivalent amount through Challan in cases ofamendment of certificate of registration and filing of any miscellaneous application to any statutoryauthority done away with.

15. TC 5/2014: A Vigilance Wing has been created headed by an Additional Commissioner, asNodal Officer. The objective is to address any complaint against any public servant of theDirectorate and to maintain integrity in public service. The Wing also looks into the allegation ofdealers involving tax evasion. Complaints and allegations may be sent to the e-mail id :[email protected].

16. TC 7/2014: Electronic enrolment of transporters introduced with issue of digitised enrolmentcertificate. Earlier the system was entirely manual.

17. Payment of tax, interest, late fee and other fees under the WBVAT Act, WBST Act, WBET Act,CST Act, and other acts administered by the Directorate of Commercial Taxes, to be mademandatorily through GRIPS Portal w.e.f. 01.10.2014.

18. A separate unit for ITC Investigation has been created to enquire into and investigate cases ofsignificant tax evasion through false and exaggerated claims of input tax credit under the VAT Act.


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DOCUMENT MANAGEMENT SYSTEMEvery year thousands of dealers file their return with the Directorate of Commercial Taxes, from whichsome are selected by the Directorate for further assessment and scrutiny. In the process, the dealers areasked to submit various documents related to their business activities in hard-format (original/photo copies).This result in huge pile of physical records at the Directorate’s office makes it very difficult for the CTofficials to manage and process the files and consumes almost 30%+ (approx. based on departmentalestimate) of total floor space within the CTD HQ.Though the records are maintained charge-wise, the bulky records pose great difficulty for the CTD officialsin the processing of the files especially at the time of retrieving old files and searching relevant recordswithin such voluminous files. This is accentuated by other related issues such as misplacement and loss ofrecords, physical navigation etc. Many demands also could not be recovered in absence of relevant recordsand information. The Directorate planned to address this problem with a help of a Document ManagementSystem (DMS) and PWC was appointed as transaction advisor for preparing a project report. The proposedsolution has been addressing the document storage, cataloging, indexing, and searching needs of theDirectorate. It also plans to digitize the assessment/ appeal files for the assessment year 2009-2010 onwards,which have approximately 80,000 files spread across West Bengal in its HQ and various charge offices.CTD sought a system integrator to design/ develop/ configure a proven solution to digitize the assessment/appeal records.PWC submitted their report during the year 2013 and following that a tender process was initiated to selectthe L1 vendor. M/S CMC Ltd had been selected for implementing the DMS for CTD at a cost of Rs. 7.86 croreand work order was issued to them in January 2014. Initial preparatory work had been started by CMC Ltdand scanning of assessment records had already commenced for some selected Charges. From April, 2015,it is expected that DMS would go online and after integration with IMPACT, the documents relating toassessment process relating to the period 2012-13 would be captured/uploaded to DMS. WEB SERVER AND DISASTER RECOVERY SERVERCTD has finalised the procurement of Web server and DR server from M/S Wipro Ltd through a tenderprocess at a cost of Rs. 33.75 crore. Installation of Web server at SDC and DR server at NDC is complete.Migration of data from NIC server to the Web Server has already been completed and it has beencommissioned in the month of February 2015 and there is a marked improvement in availability of thebusiness/citizen centric services. BUSINESS INTELLIGENCE TOOLSSince the introduction of various e- services in respect of submission of returns, issue of way bills, transitdeclarations and forms CTD is now in possession of a huge amount of data. Systematic analysis of suchdata is needed for framing government policies and unearthing evasions, racketeering of dealers etc toprevent leakage of revenue. CTD has decided to implement BI Tools for the purpose of generation ofintelligent reports for detection of tax evasion. The government accorded administrative approval of theproject and M/S KPMG India Pvt Ltd has been appointed as Transaction advisor through a tender processfor analysis of requirement, preparation of DPR/RFP/Tender Notice, Financial Modeling, Bid processingand Project Management in respect of implementation of Business Intelligence Tools in the Directorate ofCommercial Taxes. The Directorate has already completed the PoC and after finalization of the RFP, thetender for the same is expected to be floated in the second quarter of 2015-16. VOICE OVER IP PHONEThe CTD has near about 56 offices situated at different places of West Bengal. All the offices are currentlyconnected through traditional BSNL phone for communication. Every month CTD is paying huge amountto BSNL as rental of phone connection. On the other hand over last few years the CTD has also been usingleased lines from BSNL for the purpose of WAN connectivity for running of IT system and is payingsubstantial amount of money to BSNL against maintenance of such leased line.


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CTD has introduced VoIP phone technology, in place of traditional phone for communication, to mergethe two systems together, which has saved a considerable amount of government money besides establishingan independent obstruction free communication system of CTD with better voice quality. VoIP worksthrough Ethernet and every CTD office has Ethernet network connected with CTD HQ through WAN. Thegovernment has approved this scheme of Rs. 99.18 lakh.M/S Gurusons Communications Pvt Ltd. has been selected as vendor following a tender process throughWTL. The system is already functioning w.e.f 31-07-2014. Earlier we had 120 P & T independent telephonelines that could only be given to few senior officials. We had a rudimentary intercom available to someofficers. However, since numbers of outgoing call line were limited (only 8), getting a out call was difficult.With VoIP phone, not only we have an advanced intercom system, we have installed 2 channels of PRIlines for 800 VoIP connections. Thus all of them have facility to make outgoing call and a Direct InwardDialling (DID) number with 7122 series has been provided to them. Despite the numbers of lines increasingfrom 120 to 800, there has been a saving of Rs. 1,60,000.00 approx in monthly bill resulting in an annualsaving of Rs. 19,20,000.00. CYBER FRAUD PREVENTION CELL (CFPC)With the introduction of web-based e-services on matters related to Commercial Taxes in West Bengalthrough the CTD Portal www.wbcomtax.gov.in, several cases relating to alleged cyber fraud like identitytheft, misuse of online facilities, unauthorised access etc. started coming in from various sources. To havea specific task force for this particular type of suspected anti-revenue activities, the CYBER FRAUDPREVENTION CELL (CFPC) was created under Information Systems Division (ISD) in 2013. The cellinvestigates any such complaint received from elsewhere as well as self-generated cases and takesappropriate action with the help of outside agencies like Internet Service Providers, Mobile Service Providers,Police Departments, Other States’ Commercial Tax Department etc., wherever necessary.

Received Non-serious Completed Investigation In the process ofComplaints Complaints and Submitted Reports Investigation

Number 40 06 33 01Has also detected 6,123 invalid PANs in the registrations made by Transporters for eTD (Transit

Declaration).

DATA ANALYSIS WING DURING 2014-2015This wing was created in February 2013. It mainly elicits information from the returns of the dealers andother electronic information as furnished by them, and after cross verification draws up report for officersto act. By covering large populations of data rather than samples it has helped the Directorate in itsrevenue drive while providing useful inputs relating to latest trends and probable cases of leakages.It has also started issuing online notices to dealers upon identifying cases of defaults on almost all count,where a dealer is legally bound to act. For example, provisional assessment of return defaulters on quarterlybasis by DAW led to returns being filed in 13598 cases and unlocking of revenue of Rs 138.57 Cr. Thevarious other reports as prepared for Charges and Bureau Units led to overall collection of Rs 172.91 Cr.DAW has been relentless in its pursuit of excellence through MIS reporting and through its varied activitiesin the realm of data harvesting. The officers of the Directorate have been instrumental in putting the datainto good use and have collected huge revenue out of them. Among the major activities of DAW duringthe year, the following are noteworthy: PROVISIONAL ASSESSMENT REPORTProvisional AssessmentDAW has sent more than 48 thousand mails containing demand notices of Provisional Assessment u/s 45of the WBVAT Act 2003, to return defaulters who have had footprints of sales or purchases in returns of


30

other dealers. These dealers were assessed following a complicated system of calculations derived fromcriteria as devised by a committee.Identification of Cancellable dealersDAW had identified dealers who were chronic return defaulters, defaulting 4 returns consecutively fromDecember 2012 to September 2013, and accordingly, notices were sent to them via email, via newspapersand via concerned authorities. Finally, 19410 of them were cancelled by the charges. This led to thedatabase being cleaned substantially of defaulters.Sale Purchase Mismatch exercise 2011-12DAW was instrumental in conducting the entire Sale-Purchase mismatch exercise for the FY 2011-12,which helped the charges realize total revenue of Rs. 10.82 Crore. DAW also went forward with analysisof the reconciled data and interacted with officers of the entire state to explain and report on the database.Audit SelectionBased on criteria approved by CCT/WB, DAW helped in selection of dealers for VAT Audit 2012-13, andwas responsible for circulation of the selection list to all officers. DAW also made a specialized list forselection of some of these dealers for Central Audit Unit, working under the directions of Additional CCT/CAU. A total of 3254 dealers were selected for VAT Audit 2012-13.Special AuditWorking under directions of CCT/WB, 12742 dealers were selected from the database by DAW based oncriteria supplied.Mass mailingOne of the break-through developments in CTD was the introduction of a powerful Mass Mailing System,which enabled the directorate to interact over email to thousands of dealers instantly. DAW sent 25 kindsof mails to varying sets of dealers, reaching out to nearly 9 Lakh dealers in the process. Replies to the mailswere collated in a different mail ID.

Subject Sent Date TotalNotice under section 45 of the West Bengal Value Added Tax Act, 2003 13-05-2014 4784Urgent Information Regarding Sale Purchase Mismatch 201112 14-05-2014 833Notice under section 45 of the West Bengal Value Added Tax Act, 2003 23-07-2014 3428Notice for Short Payment of taxes for 201112. 201213 and 201314 01-08-2014 2081PAN MISMATCH: NOTICE TO SHOW CAUSE WHY YOURCERTIFICATE OF REGISTRATION SHOULD NOT BE CANCELLED 25-09-2014 3497Notice: Your email ID caters to more than 10 dealers 09-10-2014 145518NOTICE FOR NON SUBMISSION OF RETURN FOR QE 30062014 10-10-2014 8889URGENT : Notice to Update Profession Tax Enrolment Number 10-11-2014 225914Assessment u/s 45 of the WBVAT Act, 2003 13-11-2014 4157Group Re-Allotment in Corporate Division 07-01-2015 475MESSAGE TO DEALERS FOR SUBMISSION OF RECONCILIATION 09-02-2015 54134Assessment u/s 45 of the WBVAT Act, 2003 10-02-2015 4203ASSESSED DUES MODULE : UPLOADING OF INFORMATION 13-02-2015 64702EXTENSION OF DATE FOR SUBMISSION OF SALEPURCHASERECONCILIATION 16-02-2015 53917Assessment u/s 45 of the WBVAT Act, 2003 13-03-2015 14889Urgent ! Notice on Payment of Taxes for the month of March 2015 13-03-2015 220243


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Request to pay the correct amount of tax of your business 13-03-2015 10353Request to pay the correct amount of tax of your business 13-03-2015 4425Request to to provide update on action taken 23-03-2015 4391Request to to provide update on action taken 23-03-2015 10279Request to pay the correct amount of tax of your business 23-03-2015 2125Assessment u/s 45 of the WBVAT Act, 2003 23-03-2015 9748PAN MISMATCH : Please update your PAN immediately! 24-03-2015 13190PAN MISMATCH : Please update your PAN immediately! 24-03-2015 7394PAN MISMATCH : Please update your PAN immediately! 24-03-2015 721

TOTAL 25 874290

Subject Sent Date Total

Assessment HelperDAW was responsible for criteria-based selection of dealers who were prima facie required to be assessedon various grounds for the year 2012-13. Working on the data, officers had very little difficulty in findingout whether a dealer is to be assessed or not, being relieved of the arduous task of going through returnsmanually. 19740 unique dealers were suggested by DAW under different heads for the year.Monitoring of claims of concessional saleDAW has been instrumental in monitoring claims of concessional sales and stock transfers by dealers andtheir subsequent uploading of declaration forms to the effect. DAW regularly sent updated reports tocharges which helped them to monitor the dealers effectively.Alert mailsDAW sends Alert Mails to officers on a regular basis whenever a dealer deviates significantly from thenormal activities, intimating them on a possible revenue leakage. In most cases, prompt action by theconcerned office has prevented substantial leakage of revenue.Achievements of DAW in 2103-14 and 2014-15

COLLECTION FROM DAW REPORTS (Rs. in Crore)2013-14 2014-15

1 Collection from Mismatch as reported by Charges 31.44 10.822 Collection from Mismatch online 1.01 5.933 Collection by Charges from Other reports of DAW 6.35 131.354 Collection by Bureau of Investigation Unit - I from DAW Reports 0.45 10.14

Collection by Bureau of Investigation Unit - II from DAW Reports 1.34 7.01Collection by Bureau of Investigation Unit - III from DAW Reports 0 0.79Collection by IIU from DAW Reports 0 1.74

5 Collection from Special Audit on Mismatch and other reports 0 17.01TOTAL : 40.59 184.79


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COLLECTION FROM MASS MAILING (Rs. in Crore)2013-14 2014-15

Mail Sent Count of Amount Count of AmountReturns in Crore Returns in Crore

Filed Filed1 Provisional Assessment 6274 77.45 13598 138.572 Cancellation Notice 1836 9.043 Notice for Blocking of Tax carried forward

to next financial year 5784 47.53 0 04 Notice to defaulters, low tax payers and high

ITC Carry Forward for revenue augmentationin March 0 0 502.85TOTAL : 134.02 641.42

REPORT ON MASS-MAILING

Notices No of Mails Sent2013-14 2014-15

1 Notice for Payment of tax 246340 2202432 Notice for Mismatch Reconciliation 58230 1088843 Provisional Assessment 5752 412094 Notice for PAN Mismatch 41793 213055 Cancellation Notice to Defaulters / PAN Mismatch 14627 34976 Notice for uploading correct email id 119 1455187 CST Form upload notice 7258 0

Notice to dealers who filed revised return changing ITC C/F 264 08 Notice for short payment of taxes 0 20819 Notice for filing of returns prior to Prov. Asst. 0 888910 Updation of PT Enrolment 0 22591411 Notice for updation of Assessed Dues 0 6470212 Notice to defaulters, low tax payers and high ITC Carry

Forward for revenue augmentation in March 0 3157313 Notice to dealers of CD on Group re-allotment 0 475

TOTAL : 374383 874290


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STATISTICAL INFORMATION on e-SERVICES for the Year 2014-2015 ONLINE REGISTRATIONThe Directorate has introduced Online Registration system w.e.f. 01/01/2010 for the 37 Charge officessituated at Beliaghata and Salt Lake buildings. The Central Registration Unit (CRU), Madan Street, Kolkatahas got awesome response from the NR applicants of our esteemed business community members.Subsequently three more CRUs have started functioning on and from 01/08/2011 as online registrationgranting offices from our Behala and Howrah Buildings for 8 charge offices under Behala, Howrah andBally Circle offices situated there. On the very same date all other remaining charge offices have alsostarted their operation as online NR granting offices.Thus Online Registration under both VAT and CST act is being granted from the 22 Charge Offices locatedat different parts of the State along with the CRUs as mentioned above.The system, as a unique one in the country, is a marked departure from the usual procedure for grantingregistration on manual application. The benefits of the electronic system are as under:-Registration can be obtained from the Central Registration Unit (CRU) irrespective of the place of businessof the applicant-dealer.Application can be filed from anywhere, anytime (24 x 7).There is no hearing or personal appearance. However indication of PAN in the e-application is mandatory.On receipt of copies of all documents, paper copy of application and acknowledgement slip at the CRU,the Registration Certificate can now be printed by the dealer on his own after grant of registration.Prior inspection of the dealer’s place of business before grant of registration has been done away with.However there is provision of advisory visit after registration. E-RETURNThe first online service introduced by the Directorate was electronic filing of Return. The system wasintroduced w.e.f. Q.E. 31/12/2007 (to be filed from 01/01/2008 onwards) with a small number of 4518big and selected dealers. Gradually more and more number of dealers was selected from time to time andeach dealer was communicated of his selection through post indicating his User-id and Password foraccessing the system. From Q.E. 31/3/2010 (to be filed from 01/04/2010 onwards) all the registered dealers(even the dealers under composition scheme) are required to file online Returns.Electronic filing of Returns under WBST Act has been introduced w.e.f. Q.E. 30.06.2011.Electronic filing of Return has also been introduced in Profession Tax from the quarter ending 31/12/2009.

Quarter wise total no of Returns submitted by dealers under different acts for four quarters: 2014-2015

Sl. Name of Return Quarter-wise Total no of Returns submitted Total no of revisedNo. Act Form 201406 201409 201412 201503 Returns submitted

type (all 4 qtrs.)1 VAT 14 172274 172134 166824 173093 45304

VAT 14D 139 140 135 137 59VAT 15 32998 33097 32771 34080 4449VAT 15R# 19763 368

2 CST 1 103688 103199 100359 102841 160673 WBST 25 799 800 747 779 141

# Annual return


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ELECTRONIC PAYMENT OF TAXe-payment of Commercial Taxes was made effective from May, 2008. However, the transition had notbeen very speedy as the number of Banks authorized to accept deposits in e-mode were only three. Afterlong deliberation although Reserve Bank conveyed approval to give authority to all the willing PublicSector Banks to accept e-payments of Commercial Taxes, AG/WB did not agree to enhance the number ofAgency Banks on reconciliation issues.As a result of continuous endeavor of the Directorate and the Finance Department, GoWB, the no. ofPublic Sector Banks accepting electronic payment of Commercial Taxes was increased to a mentionableno. in the FY 2014-2015.A remarkable progress has been achieved in case of e-Payment of Tax after introduction of the centralizedportal of Finance Department for receiving of Govt. receipts - GRIPS (Government Receipt Portal System)from November, 2012.20 Banks (17 Public Sector Banks and 3 Private Sector Banks) are currently accepting all kinds of paymentsof Commercial Taxes of West Bengal electronically through GRIPS —1. State Bank of India, 2. United Bank of India, 3. Central Bank of India, 4. Allahabad Bank5. Bank of Baroda, 6. Oriental Bank of Commerce, 7. UCO Bank, 8. Bank of India9. Indian Overseas Bank, 10. Canara Bank, 11. IDBI Bank, 12. Punjab National Bank13. Union Bank of India, 14. Vijaya Bank, 15. ICICI Bank, 16. Axis Bank 17. HDFC Bank,18. Bank of Maharashtra, 19.Indian Bank, 20. Corporation BankSince payment through GRIPS has been made compulsory for all e-Payments of Commercial Taxes, theDirectorate is receiving e-Payment figures of all banks after reconciliation by RBI through a single window(GRIPS) on daily basis. Dealers making e-Payment through GRIPS have been exempted from submittingphysical copies of the challans to the respective offices.From January, 2013 another system namely ‘Over the Counter (OTC) Payment’ has been introduced inGRIPS to reduce the number of manual payments done at the different counters of bank branches. In thissystem, a tax payer has to generate challan electronically from the GRIPS after giving all the details relatedto challan and submit the print out of such electronically generated challan physically to the bank counter.Presently following 11 Banks are participating in OTC Payment system of GRIPS –1. State Bank of India, 2. United Bank of India, 3. Union Bank of India, 4. Bank of Baroda, 5. Indian Bank,6. UCO Bank, 7. Indian Overseas Bank, 8. IDBI Bank, 9. ICICI Bank, 10. Axis Bank, 11. HDFC BankThe efforts made by the Directorate to make all types of payment (e-Payment & manual payment) compulsorythrough GRIPS have witnessed tremendous success.


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Total e-payment vis-à-vis total Collection during the last five year (in Rupees Crore) (All taxes & Cessincluded)

Year e-payment Total Collection e-payment as percentage of(in Rs. Crore) (in Rs. Crore) total collection

2009-10 5365.85 11992.01 44.75 %2010-11 9938.28 15110.78 65.77 %2011-12 12477.68 18367.33 67.93 %2012-13 16591.08 22185.59 74.78 %2013-14 21866.10 25329.76 86.33 %2014-15 26213.29 27525.01 95.23%

Directorate of Commercial Taxes’s own figures, not taken from AG, West Bengal

DEMATERIALISATION OF CENTRAL FORMS

The citizen-centric nature of administration of the Directorate entered into a new era when the facilitiesfor online application for the issue of CST related Declaration Forms/ Certificates and online applicationfor the issue of Way Bill were offered to selected dealers from the beginning of 2009. It was thereafterconsidered to provide a more improved e-service in this respect so that the dealers are not required tomake any electronic application and can themselves generate and print ‘C’ & ‘F’ Forms against inter-Statepurchases and / or stock transfer once they file the periodic Returns under the CST Act.

Thus, the dealers have been allowed the facility of generating and printing the ‘C’ and ‘F’ Forms on andfrom 01/07/2010, in dematerialized form through the Directorate’s website in respect of transactionsmade with effect from 01/04/2010. The dealers have to file their Returns electronically and file the papercopy of Returns, where required, in the concerned Charge / Corporate Division in order to be able togenerate and print the Forms. The printed forms are to be stamped and signed by the dealers themselvesand need not be endorsed by any authority of the Commercial Taxes Directorate.


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Around 4.40 Lakh ‘C’ Forms and 82 thousand ‘F’ Forms have been generated by registered dealersrespectively, in dematerialized form till 31.03.2015. The graph above gives a picture of volume ofdematerialized forms generated by the dealers in the FY 2014-2015. DEMATERIALISATION OF WAYBILLElectronic system of issuance of Way Bills was introduced on and from 1st December, 2010. Since then, ahuge number of dealers have been benefitted. It is needless to mention that Way Bills are needed forimport of taxable goods in West Bengal. Before introduction of this new system of dematerialized WayBill, a dealer or a person intending to import taxable goods in the State had to procure press-printed WayBill from the respective Charge Office/ Central Section on paper-application or to file an online applicationfor issue of the press-printed Way Bill in Form 50. The Way Bills thus obtained had to be filled in and hadto be produced at the entry-point checkpost for endorsement by the concerned Commercial Taxesauthorities.Under the new system, the Way Bill in Form 50A is generated and printed from the Directorate’s websiteby the importing registered dealers after furnishing the required particulars. The generation is made in twoparts. The Way Bill key no(s) is generated by the consignee himself using his User-ID and Password andthe Way Bill in form-50 is generated either by the consignee or by any person authorized by him (consignor/transporter/ agent etc) by using the Key No. Provision has also been made in the system for transshipmentduring the movement of the goods vehicle.The new Way Bills in Form 50A generated electronically in dematerialized form is not required to bepresented before any checkpost or Range Office for endorsement. However, where a goods vehicletransporting the goods is intercepted by any officer of the Commercial Taxes Directorate at any place inWest Bengal, the transporter has to produce the Way Bill before the intercepting officer of the CommercialTaxes Directorate. With the introduction of the system of online generation of Way Bills, issue of press-printed Way Bills in Form 50 to registered dealers has been discontinued except in certain circumstances.In the year 2013-14 the Directorate started to extend the facility of online Waybill Generation to theUnregistered dealers and persons. In total 8674 nos of Unregistered e-Waybills have been generatedduring the year with import value worth Rs. 592.80 Crore in 2014-15.


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A total of 26,22,757 WAYBILLs (in form 50 A) have been generated and utilized by those dealers takingtotal import value to the tune of Rs. 2,45,932.04 crore throughout in the financial year 2014-15. TheWaybill generation and corresponding value of the imported items for FY 2014-15 have been showngraphically below :

DEMATERIALISATION OF TRANSIT DECLARATIONAnother important e-service that has been introduced in November, 2010 is dematerialization of TransitDeclaration.When a vehicle carrying taxable goods comes from any place outside the State of West Bengal and isbound for any other place outside the State, that is to say, when the consignment passes through the State,the transporter is required to make a declaration that the consignment of goods, the details of which aregiven by him, are being carried / will be carried from one State to another State through West Bengal andno portion of the consignment of goods shall be unloaded within West Bengal for any purpose other thanthe purpose of shipment for export and that the said goods will not be delivered or sold in West Bengal.Before introduction of the online systems, a transporter intending to carry taxable goods through WestBengal had to make paper declaration before the authorities of the entry-point checkpost for countersignature,carry the same along with other documents during the movement of the vehicle in the State and producethe countersigned declaration to the authorities of exit-point checkpost for necessary endorsement beforeleaving the State.In the new electronic system of Transit Declaration which has come into effect from 15th November, 2010in place of the old system of manual declaration at the entry-point checkpost a transporter has to submitinformation and make the declaration online through the link provided in the website of the Directoratefor generation of the Transit Declaration. On successful submission of the information, a Transit Declarationis generated with a unique Transit Declaration Number. The transporter gets a print of it, signs on thesame and the TD is carried by the driver of the goods vehicle before entry in West Bengal and throughouthis journey till exit from the State. The TD so generated, printed and signed is not required to be producedbefore any authority of a checkpost for countersignature or endorsement. However, the TD is needed tobe produced before the officer of Commercial Taxes Directorate, if the vehicle is intercepted at any placein West Bengal. The transporter has to submit an utilisation statement electronically through the websitewithin seven days after exit of the vehicle from West Bengal.


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Around 10.64 Lakh Transit Declarations have been generated in dematerialized state till 31.03.2015 ofwhich about 8.69 Lakh declarations have been utilized. Valuable information on movement of goods inthe course of inter-State trade/ transfer is now captured. e-TD generation and corresponding utilization ofthe generated e-TDs during FY 2014-15 are shown graphically below :

PROFESSION TAX WINGDigitization in this Directorate has started gaining momentous since beginning of twenty-first century. TheProfession Tax wing is no exception to this digitization wave. With the successful implementation of web-based applications for almost all the services and functions of Profession Tax, the automated taxadministration atmosphere has effectively been established in the Profession Tax wing. Profession Taxadministration is now totally automated and paperless in the true sense. The e-services which are offeredto the citizen are :

Enrolment (by fully automated application for new applications and generation of dematerialisedcertificate, Amendment and Cancellation thereof from the comfort of home or work place of theuser)

Registration (by fully automated application for new applications and generation of dematerialisedcertificate, Amendment and Cancellation thereof)

Payment of tax (through the web-portal of the Finance Department, Government of West Bengal,named GRIPS, either completely online through net-banking/Debit Card or through counterpayments physically at the Bank Counters but that too only using e-challans generated throughGRIPS)

Filing of return (by an user-friendly return filing module with auto calculation and auto paymentpopulation facility)

Issuance of Profession Tax Payment Certificate (for completely automated and lightning-fastgeneration of profession tax payment certificate without any intervention of Government official).

Government Department ID Number Generation (for generation of ID number automatically,through an application, for the Government Officers who act as employers do not require anyregistration and need not file returns.)


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As a result of the successfully on-going e-services, the requirement of visiting the profession tax office haseither been completely done away with or lessened to a great extent. Further, the dream concept of‘Profession Tax- Any Time… Any Where’ could be materialized rendering great relief to the tax payers. Inthis endeavour, state of the art web-based applications and Database Servers have been installed forproviding e-services to the external as well as internal stakeholders. All the related softwares, for externaland internal processing, have been developed and maintained by National Informatics Centre (NIC).These cover the major business processes relating to functional areas of the profession tax administration.This has revolutionized the services provided by the profession tax department.Hon’ble Minister-in-charge, Finance Department, West Bengal, in his budget speech for 2015-16, declaredthat the Profession Tax set up would be merged with the Commercial Tax Directorate for the benefit ofprospective tax payers. In view of this, necessary Government Notification No. 646-FT dated 30-4-2015has already been issued to the following effect:1. all officers acting as the registering authority or the assessing authority under the WBVAT Act’2003

or the WBST Act’1994 shall act similarly under the PT Act;2. all persons and/or employers registered under the WBVAT Act’2003 or the WBST Act’1994 shall be

under the jurisdictional authority of the concerned charge office or corporate division, as applicable;3. all persons and/or employers NOT registered under the WBVAT Act’2003 or the WBST Act’1994

shall be under the jurisdictional authority of such charge offices as notified;4. an appellate/revisional/audit authority under the WBVAT Act’2003 or the WBST Act’1994 shall have

the jurisdiction of similar nature under the PT Act;The PT Headquarters (as a section under the office of the Commissioner, CT & PT) will remain operationalto deal with various techno-legal affairs, R&D works etc. The PT Headquarters has recently performedvarious works, to augment tax base and for data-base cleaning, like:

1. sending e-mails to VAT dealers, companies registered under ROC etc, in different occasions, tocomply with the requirement of the PT Act;

2. sending letters (in the form of inland letter) to 3,50,000 prospective tax payers;3. advertisement in leading newspapers and FM radio channels of Kolkata & Siliguri;4. sending letters to the trade bodies, professional bodies & CTD approved facilitation centres

informing recent changes in law and obligation of the tax payers;5. collection of data-base form CMC, LIC, ROC, ESI, EPF etc.6. proposing necessary changes in law & implementation of e-services.

PublicationsThe Directorate of Commercial Taxes brings out the following regular publications:-

1. Trade Circulars2. Booklets on STDS3. Annual Administrative Report

All the Trade Circulars published on behalf of the Directorate are also available in the websitewww.wbcomtax.gov.in.


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DIRECTORATE OF REGISTRATION AND STAMP REVENUE

The earliest record of systematic registration in this Presidency is found in the “Rule, Ordinance andRegulation” passed in council on 9 January, 1781 and registered in the Supreme Court of Judicature inBengal on 1 February, 1781 for establishing certain regulations “for the better management of the affairs ofthe East India Company as well in India as in Europe.” The objects of this Regulation of 1781 were tosupply the want of registry of houses, lands and estates within that settlement and to prevent fraud. Mr.Edward Tiretta was appointed the first surveyor and was entrusted upon with the duties as a surveyor andRegistrar of lands, houses etc. in the settlement and also as a Registrar of the memorials of deeds affectingsuch lands etc.

By subsequent legislation, these duties have been separated and the Directorate of Registration and StampRevenue controls and supervises the registration offices of the State under Judicial Department upto 1993with the help of a band of officers in different hierarchy for registration of the deeds and for maintainingthe records of transactions of land and estates in the State of West Bengal.

The Directorate of Registration and Stamp Revenue is under the administrative control of the FinanceDepartment since 1993 and collects revenue in the shape of stamp duties and registrations fees for theState Exchequer. Since the introduction of the concept of the market value in 1994 replacing the age-oldidea of consideration, the collection of revenue is mopped up every year raising the Directorate to thesecond highest revenue earning Directorate of the State.

ORGANISATIONAL SET-UP

The Inspector General of Registration and Commissioner of Stamp Revenue, West Bengal is the Head ofthis Directorate. A senior member of the Indian Administrative Service holds the post.

The following officers of the Directorate are to assist the Inspector General of Registration and Commissionerof Stamp Revenue, West Bengal in the functioning of the Directorate:

(1) Additional Inspector General of Registration & Additional Commissioner of Stamp Revenue, WestBengal

(2) Joint Commissioner of Stamp Revenue, West Bengal(3) Joint Inspector General of Registration, West Bengal(4) Deputy Inspector General of Registration (HQ), West Bengal(5) Deputy Inspector General of Registration (Rev.), West Bengal(6) Deputy Inspector General of Registration (e-RAC), West Bengal(7) Deputy Inspector General of Registration (Inspection), Presidency Division(8) Deputy Inspector General of Registration (Inspection), Burdwan Division(9) Deputy Inspector General of Registration (Inspection), Jalpaiguri Division(10) Deputy Commissioner of Stamp Revenue (Legal), West Bengal(11) Assistant Commissioner of Stamp Revenue, West Bengal12) Assistant Commissioner of Stamp Revenue, (e- RAC) Presidency Division, West Bengal(13) Assistant Commissioner of Stamp Revenue, (e- RAC) Burdwan Division, West Bengal(14) Assistant Commissioner of Stamp Revenue, (e- RAC) Jalpaiguri Division, West Bengal(15) Additional District Sub-Registrar (e-RAC)

The members of the West Bengal Registration and Stamp Revenue Service on the basis of seniority-cum-merit are appointed to the above posts.


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Total Posts of the West Bengal Registration and Stamp Revenue Service

Designation of Post Sanctioned Strength Present Strength Vacancy

DIGR and above 23 20 3

District Registrar & equivalent 28 27 1

District Sub-Registrar 29 27 2

Addl. Dist. Sub-Registrar 241 231 10

Sub-Registrar (Dying Cadre) 3 3 Nil

Total 324 308 16

(16) Deputy Commissioner of Stamp Revenue (Audit)/Joint Commissioner of Stamp Revenue (Audit);This single post is held by a member of the West Bengal Audit & Accounts Service, West Bengal

(17) Administrative Officer

(18) Special Officer (Computerization) [post sanctioned by Fin (Rev.) Deptt.]

(19) Personal Assistant to the Inspector General of Registration & Commissioner of Stamp Revenue, W.B.

(20) Office Superintendent

(The last four posts are filled up on promotion from the members of the staff of this Directorate.)

Flow-diagram of organization setup


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The Directorate core establishment is comprised of


Administrative Officer 1 Nil 1

Special Officer(Comp) 1 1 Nil

PA to IGR & CSR,WB 1 Nil 1

Office Superintendent 1 1 Nil

Head Assistant 4 4 Nil

U.D. Assistant 19 19 Nil

Stenographer 4 1 3

L.D. Assistant 19 14 5

Typist Supervisor 1 1 Nil

Typist Grade I 3 3 Nil

Typist Basic Grade 4 4 Nil

Group – D 19 13 6

Muharrir 3 3 Nil

Total 80 64 16

For the purpose of the administration of the Registration Act, 1908, 12 Ranges with the jurisdiction of oneor more districts have been formed and such ranges are headed by one Deputy Inspector General ofRegistration. The members of the West Bengal Registration and Stamp Revenue Service are appointed tosuch posts on the basis of seniority-cum-merit.

Range Headquarters Jurisdiction (District-wise)I Alipore, South 24 Parganas South 24 Parganas & Kolkata

II Barasat, North 24 Parganas North 24 Parganas & Nadia

III Chinsurah, Hooghly Hooghly & Howrah

IV Burdwan, Burdwan Burdwan

V Medinipur, Paschim Medinipur Paschim Medinipur & Purba Medinipur

VI Berhampore, Murshidabad Murshidabad

VII Malda, Malda Malda

VIII Jalpaiguri, Jalpaiguri Jalpaiguri & Darjeeling

IX Bankura, Bankura Bankura & Purulia

X Raiganj, Uttar Dinajpur Uttar Dinajpur & Dakshin Dinajpur

XI Suri, Birbhum Birbhum

XII Coochbehar, Coochbehar Coochbehar


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The main functions of these DIGRs are to inspect the registration offices in his range and act as Collectorunder sec.47A of the Indian Stamp Act,1899. Members of the public may prefer an appeal to the DIGRconcerned, if they do not agree with the market value of the property which is the subject matter of aparticular document, determined by the District Sub-Registrar / Additional District Sub-Registrar / Sub-Registrar concerned. If the market value of any property is determined through the system of theComputerization of Registration of Document (CORD) software on the basis of incorrect statement furnishedby the people, the Deputy Inspector General of Registrations either suo motu or on the basis of anyinformation, may make an enquiry and determine the market value of the property concerned after givingthe party an opportunity of being heard and realizes the deficit stamp duty and registration fees, if any,from the person who is liable to pay such duties and fees as per provision of law.

REGISTRAR OF ASSURANCES, KOLKATA

Registrar of Assurances, Kolkata has a separate establishment at 5 & 6, Government Place (North), Kolkata-1. Under sec. 30A of the Registration Act, 1908, Registrar of Assurances, Kolkata may receive and registerany document referred to in sec. 28 of the Registration Act, 1908 without regard to the situation of theproperty in any part of West Bengal to which the document relates. Under sec. 30B of the said Act, R.A.,Kolkata enjoys power in registration of mortgage deeds and re-conveyance deeds in connection withhouse-building advances of Govt. employees without regard to the situation of the property in any part ofIndia outside the State of West Bengal except J&K.

Registrar of Assurances, Kolkata is the head of the office. One member of the West Bengal Registrationand Stamp Revenue Service in the rank of DIGR holds the post. The powers and functions of the Registrarof Assurances, Kolkata regarding the registration of the deeds have been delegated to the following officerswith the jurisdiction noted against each of them:

Name of office Jurisdiction

Addl. Registrar of Assurances – I The Districts of South 24-Parganas and HowrahAddl. Registrar of Assurances – II The Districts of KolkataAddl. Registrar of Assurances – III The Rest of the Districts of West Bengal and the Documents

under section 29 and 30B of the Registration Act other thanjurisdiction of ARA-I, II and IV

Addl. Registrar of Assurances – IV The Districts of North 24-Parganas, Nadia and Murshidabad

The above four posts are held by the members of the West Bengal Registration and Stamp Revenue Servicein the rank of District Registrar. There is another post of Additional District Sub-Registrar (Records) at theoffice of R.A, Kolkata.

Core Establishment of the Registrar of Assurances office is as follows:-

Designation of Post Sanctioned Present VacancyStrength Strength


Head Clerk 3 3 Nil

Upper Division Asstt. 49 29 20

Lower Division Asstt. 50 21 29

Muharrir (Dying Cadre) 5 1 4

Group – D employees including Night Guard and Sweeper 15+2 10+2 5+0

Total 125 67 58


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DISTRICT ESTABLISHMENT

State Government has formed several districts and sub-districts for the purpose of the administration of theRegistration Act, l908. The limits of the districts formed for this purpose coincide with those of the magisterialdistricts except the Presidency town of Kolkata. The limit of the registration district of Kolkata is co-terminus with the original civil jurisdiction of the Calcutta High Court.

In all the districts, District Magistrates are the ex-officio Addl. IGR of the district and Addl. DistrictMagistrates are the ex-officio Joint IGR for the district. District Registrar is the head of the registrationestablishment of the district. All the registering officers posted in the districts perform their duties underthe supervision and control of the District Registrar concerned.

District Sub-Registrar has got no separate establishment. He belongs to the establishment of District Registrar.Documents relating to immovable property belonging to any part of the district concerned may be presentedfor registration in the office of the District Sub-Registrar concerned. District Sub-Registrar may in hisdiscretion receive and register any document which might be registered by any Addl. District Sub-Registrar/Sub-Registrar subordinate to him. There are 26 District Sub-Registrars in the State.

One post of District Registrar has newly been created for Darjeeling district and one post of Addl. DistrictRegistrar in the rank of District Sub-Registrar has been created for Kurseong, Kalimpong and Darjeelingsubdivision under the Gorkha Territorial Administration (GTA).

Establishment of every District Registrar consists of the following sanctioned posts

1) Head Assistant One post in each district (the said post in the district of Darjeeling has notyet been sanctioned)

2) Head Clerk One post for every ADSR/SR office

3) U.D.A. According to volume of work

4) L.D.A. - do -

5) Typist One post each in 8 districts

6) Group-D One Peon & one Night Guard in every ADSR/SR office

Additional District Sub-Registrar/ Sub-Registrar

Additional District Sub-Registrar/Sub-Registrar holds the office in a sub-district, which is equal to thejurisdiction of one or more police stations. Every document relating to immovable property can be presentedfor registration in the office of an Addl. District Sub-registrar/Sub-registrar within whose sub-district thewhole or some portion of the property, to which such document relates, is situated.

The Registering Officers posted in such offices or in the district as has been stated in the organizational set-up are the members of the West Bengal Registration and Stamp Revenue Services recruited through Group‘A’, West Bengal Civil Services and Certain Other Allied Services Examination conducted by Public ServiceCommission, West Bengal. The main functions of such Registering Officers are to register the documentsunder Registration Act, 1908. The ADSRs/SRs are the Heads of their offices and they are also the drawingand disbursing officers for the members of the staff of their offices.

Objectives/ Nature of work/ Responsibilities

The socio-economic conditions of the developed countries differ very much from those prevailing in thedeveloping countries of world. As a result, different idea for sustainable development has emerged tofacilitate in planning theories and practice in the decades ahead. In the process of social and economicbetterment, the developed countries are much ahead to render citizen centric services through the use of


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I.C.T. So the developing countries can not lag far behind and had embraced the e-Governance policies inorder to reach the goal of sustainable development and to be at per with developed countries. TheRegistration and Stamp Revenue Directorate of West Bengal embraced that aims of the State to reachbeyond current efforts to re-establish governance by identifying breakthrough strategies that re-think thecore value of key-Government services, improve service delivery, reduce costs and re-define administrativeprocess.

Stamp duties appear to have been first imposed on instruments in India in 1797 and the present Stamp Actof 1899 is a fiscal measure enacted to secure revenues for the State on certain classes of instruments. TheRegistration Act and Stamp Act are made interlinked and the Registering Officers are entrusted to collectsuch revenue under different articles of Schedule 1A of the Indian Stamp Act, 1899 and the registrationfees are collected under the Table of Fees of West Bengal Registration Rules, 1962. Prior to 1994 suchduty and fees were collected on the consideration/value set forth in the instruments. The century Oldconcept of consideration has been substituted by the new concept of the market value and section 47Ahas been included in the Indian Stamp Act, 1899. The West Bengal Stamp (Prevention of Under-Valuationof Instruments) Rules, 1994 has been implemented with effect from 31.01.1994. The registering officersare to determine the market value of the properties which are the subject matter of the deed of sale, gift,exchange, partition, settlement and certain other classes of instruments.

The collection of revenue in the form of stamp duties and registration fees for the State Exchequer has beenincreased from ` 236 crores in 1994-95 to ` 2418 crores in the financial year of 2010-2011. In additionthe Directorate also earns revenue in the shape of stamp duty from issue of shares, franking system,registration of companies etc.

The responsibility of the Registering Officers has become much more onerous as they are supposed toguard against drainage of revenue by determining proper market value of the properties and at the sametime, they are to remain alert that the assessment made by them is proper, justified and transparent inevery respect. The citizens should not be victim of arbitrariness for reasons beyond control of the RegisteringOfficers. They have to maintain a balance in the application of their minds most judiciously to prevent lossof revenue of the State and at the same time to make due and proper justice to the citizens.

This Directorate keeps watch and control upon such activities of the Registering Officers (ARA-I, II & III,DSR, ADSR & SR) through the DIGR- Ranges, Registrar of Assurances, Kolkata and District Registrars ofthe districts.

Acts and Rules administered

This Directorate primarily administers the following Acts and Rules:

1. The Registration Act, 1908 (Act XVI of 1908)

The Registration Act, 1908 is a Consolidating Act and not an Amending Act. It extends to the whole ofIndia except the State of Jammu and Kashmir. The Preamble of the Act states “An Act to consolidate thatenactments relating to the Registration of Documents”. The object of such consolidation is the reductioninto a systematic form of the whole provisions contained in number of statutes relating to the Registrationof documents. Registration system was almost unknown to the Indian people due to the lofty ethics. Buttime gradually began to change and the need for compulsory registration was felt, especially in the decliningMoghul period of the 18th Century so that no one could claim any interest on any forged document orSanad during or on the eve of the British Rule. Provincial laws were passed from time to time for theestablishment of offices of registration with the object to give security to the titles and rights of the personspurchasing real property or receiving such property in gift, or advancing money on the mortgage of it, ortaking it on lease or other limited assignment.


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By Act VIII of 1871, the office of the Registrar General was abolished under the altered designation of“Inspector General of Registration” as an office of record and registry and the limitation of the duties toinspection and general superintendence.

After several amendments, the present Registration Act (XVI of 1908) came into force on 1 January, 1909.The provisions relating to the registration of documents were scattered about in seven enactments and theobject of passing of this Act was to collect these provisions and incorporate them in one Act. Even afterthat it has gone through several amendments and the Registration Act, 1908 was adapted with somechanges finally.

The objects of the law of registration are:

(a) to provide conclusive guarantee of the genuineness of document ;

(b) to afford publicity to transactions;

(c) to prevent frauds;

(d) to afford facility of ascertaining whether a property has already been dealt with;

(e) to afford security of title deeds and facility of proving titles in case the original deeds are lost ordestroyed.

But registration does not effect to the following:

(a) Registration is not by itself absolute proof of the execution of a document

(b) Mere registration does not prove title nor prove bonafides;

(c) Registration does not confer validity upon an instrument which is otherwise ultra vires or illegalor fraudulent. There are XV parts and 91 sections in the Registration Act, which deals with theRegistration Establishment, registrable documents - compulsory & optional registration, time forpresentation of documents; presenting documents for registration, enforcing the appearance ofthe executants and witnesses, presenting wills and authorities to adopt, deposit of wills, effectsof registration and non-registration, the duties and powers of Registering officers, refusal toregister etc.

Some of the important sections of the Registration Act are:

Section 16A Keeping of Books in computer floppies, diskettes or any other electronic form

Section 17 Documents of which registration is compulsory

Section 18 Documents of which registration is optional

Section 23 Time for presenting documents

Section 27 Wills may be presented at any time

Section 28 Place for registering documents relating to land/immovable property

Section 30 Regarding registration by Registrars in certain cases has been omitted and in WestBengal Sections 30A and 30B have been inserted for registration by Registrar ofAssurances, Kolkata in respect of properties situated in any part of West Bengal andin any part of India in cases of deed of mortgage and reconveyance deed executed byan employee of a Government, a statutory body or a local authority

Section 31 Registration at private residence

Section 32A Compulsory affixing of photographs and fingerprints to the documents (inserted byAct 48 of 2001 w.e.f. 24.09.2001)


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2. The Indian Stamp Act, 1899

The Registration Act and the Stamp Act are not in pari materia. But this Directorate is to administer theIndian Stamp Act, 1899 in course of the registration of the documents under the provisions of the RegistrationAct. The Indian Stamp Act, 1899 as amended by the Union Legislature is in force in the whole of Indiaexcept the State of Jammu & Kashmir. The revenue derived from stamp duties forms a considerable part ofthe revenues of the states. Under the constitution, the entire proceeds of the duties are assigned to theStates in which they are levied though for the sake of ensuring uniform rates of duty on the instruments ofcommercial nature, the power to prescribe the rates of duties on them is vested in the Union Legislatureand the power to prescribe the rates of duties on other instruments is vested in the State Legislature. InWest Bengal various sections have been amended and new sections as applicable to the State have beenadded. Amongst such amendments, the amendment of section 47A for the purpose of determination ofmarket value of properties which are the subject matter of the Instruments of gifts, partition, conveyances,exchange, settlement, transfer of lease by way of assignment, agreement relating to sale of an immovableproperty and in certain cases the power of attorney, is worthy to be mentioned.

There are several provisions in the Indian Stamp Act, 1899 as to:-

Stamp duties, adjudications as to stamps, Instruments not duly stamped. Allowances for stamps in certaincases, criminal offences and procedures.

Schedule 1A, as amended in West Bengal, prescribes stamp duty on certain instruments and there are, asmany as, 65 articles for rates of proper stamp duties on such type of instruments.

The existing rates of stamp duty on some important Article of Schedule 1A of the Indian Stamp Act arementioned below:

Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. FeeNo.

4 Affidavit1.2.

Rupees Ten (`10) ` 7.00

The same as conveyance for marketvalue (No.23)

Rupees five thousand

Rupees ten thousand

5 Agreement(d) If relating to sale of

immovable property(f) if relating to an agreement

giving authority to a promoteror developer, by whatevername called, for constructionon, or sale of, or transfer (inany manner whatsoever) of,any immovable property –

(i) where the market value of theproperty does not exceedrupees thirty lakh;

(ii) where the market value of theproperty exceeds rupeesthirty lakh but does notexceed rupees sixty lakh;

(iii) where the market value of theproperty exceeds rupees sixtylakh but does not exceed onecrore ;

Rupees seven thousand


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Up to ` 250 is ` 2;Up to ` 500 is ` 7;Up to `1000 is ` 8;Up to ` 5000 is ` 9For `1000 or partthereof in excess of `1000.Above ̀ 5000 is ̀ 11 for` 1000 or part thereof inexcess of ` 5000.

3. 15 Bond 4% of value secured Under Article A

4. 23 Conveyance

The same duty as a Conveyance (No.23) on the aggregate of the marketvalue of the shares issued or allotted,in exchange or otherwise, and theamount of consideration paid-(a) by the transferee company, forsuch amalgamation or merger:Provided that the amount of suchduty chargeable under this articleshall not exceed:(i) an amount equal to two per

centum of the true market valueof the immovable propertylocated within the State of WestBengal of the transferor company,

23A Conveyance, in respect ofamalgamation, merger,reconstruction, or demerger, ofcompanies, other thanamalgamation, merger,reconstruction or demerger, oftwo banking companies or abanking company with a non-banking financial company,executed on the basis of decreeor final order of any Civil Courtor every order made by theTribunal under section 394 ofthe Companies Act, 1956, asdefined by section 2(10), not

Rupees twenty thousand

Rupees forty thousand

Rupees seventy five thousand

(iv) where the market value of theproperty exceeds rupees onecrore but does not exceedrupees one and half crore;

(v) where the market value of theproperty exceeds rupees oneand half crore but does notexceed rupees three crore;

(vi) where the market value of theproperty exceeds rupees threecrore;

(There are some other clausesalso)

5% on market value in PanchayatArea 6% on market value inMunicipal Areas, Corporation Areasand notified area other than thoseincluded in 23(a) and specifiedmouzas or blocks of South 24Parganas and North 24 Parganaswhich are distributed over threeaction areas of New Town KolkataDevelopment Authority and dividedinto a number of blocks.1% Additional Stamp Duty in bothurban and rural areas, if the marketvalue exceeds ` 40 lakh w.e.f.02.03.2015.


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being a transfer charged orexempted under No. 62, on themarket value of the propertywhich is the subject- matter of theconveyance, when the property ofthe transferor company located inthe State of West Bengal istransferred to the transfereecompany by way of suchamalgamation, merger,reconstruction, or demerger orcompanies under the decree offinal order of any Civil Court orevery order of the Tribunal undersection 394 of the Companies Act,1956:

Provided that on and after theconstitution of the NationalCompany Law Tribunal, theexpression ‘High Court’ shall beread as ‘Tribunal’.


or(ii) an amount equal to half per

centum of the aggregate of themarket value of the shares issuedor allotted, in exchange orotherwise, and the amount ofconsideration paid by suchtransferor company, for suchamalgamation, whichever ishigher;

(b) by the resulting company, for suchreconstruction or demerger- Provided that in case ofreconstruction or demerger, theamount of such duty Chargeableunder this item shall not exceed-(i) an amount equal to two per centum

of the true market value of theimmovable property locatedwithin the State of West Bengalof the transferor company, or

(ii) an amount equal to half percentum of the aggregate of themarket value of the shares issuedor allotted, to the resultingcompany and the amount ofconsideration paid for suchdemerger, whichever is higher.

5. 31 Exchange of property

6

Same as aboveSame duty as conveyance (No. 23) onmarket value of the property ofgreatest value

32. Further Charge Instrument of,that is to say, any instrumentimposing a further charge onmortgaged property – (b) whensuch mortgage is one of thedescription referred to in clause(b) of Art no 40 (that is, withoutpossession)- (ii) if possession isnot given

Rupees Ten for every `500 or partthereof, for an amount secured bysuch deed, subject to the maximumof `1 lac. w,e,f. 01.06.2014

‘A’ fee subject to amaximum of ` 55,000w.e.f. 01.06.2014

7 33 Gift

i) When made to a member of afamily

(ii) When made to others

0.5% of the market value of theproperty

Same duty as conveyance (No.23) onmarket value

Same as above with nocap.

Same as above


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8.Same as above

The same duty as a Conveyance (No.23) for a consideration equal to theamount or the value of such fine orpremium or money advanced, orsecurity charges advanced, as setforth in the lease.

The same duty as a Conveyance (No.23) on the market value of theproperty which is the subject matterof the Lease.

The same duty as a Bottomry Bond(No. 16) for the whole amount paid,payable or deliverable under suchlease.

The same duty as a Conveyance (No.23) for a consideration equal totwice the amount or value of theaverage annual rent reserved.

The same duty as a Conveyance (No.23) for a consideration equal tothree times the amount or value ofthe average annual rent reserved.

The same duty as a Conveyance (No.23) on the market value of theproperty which is the subject-matterof the lease.


in article 35,- “(a) whereby such Lease the rent

is fixed and no premium ispaid or delivered-(i) where the’ lease purports

to be for a term notexceeding one year;

(ii) where the lease purportsto be for a term exceedingone year but not exceedingten years;

(iii) where the lease purportsto be for a term exceedingten years but notexceeding thirty years;

(iv) where the lease purportsto be for a term exceedingthirty years and for anyterm renewed.”

(b) where such lease is grantedfor a fine or premium, or formoney advanced, or forsecurity charges advanced,and where no rent is reserved-(i) where the lease purports

to be for a term notexceeding thirty years;

(ii) Where the lease purportsto be for a term exceedingthirty years and for anyterm renewed or inperpetuity or where noterm is mentioned.”

(c) where such lease is grantedfor a fine or premium, orfor money advanced, or fordevelopment chargesadvanced,’ or for securitycharges advanced, in additionto rent reserved –


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Same as above

Fifty paise for every `5000 or partthereof

(i) where the lease purportsto be for a term notexceeding thirty years;

The same duty as a Conveyance(No. 23) on the market value of theproperty which is the subject-matterof the lease; or an aggregate of Stampduties as a conveyance (No. 23) onrent (three times of the averageannual rent) and premium or moneyadvanced or security chargesadvanced, whichever is higher:

Provided that in any case, when anagreement for a lease is stamped or alease in pursuance of such agreementis subsequently executed, the duty onsuch lease shall not exceed rupeesten.”

(ii) Where the lease purportsto be for a term exceedingthirty years and for anyterm renewed or inperpetuity or where noterm is mentioned.(There are some otherclauses and explanations.)

43. Note of Memorandum, sent bya broker or agent to his principalintimating the purchase or sale onaccount of such principal –

(a) of any goods exceeding invalue twenty rupees;

(aa) of any goods exceedingin value twenty rupeesbut not delivered;

(ab) of any goods relating tofuture and optionstrading;

(ac) of any goods relating toforward contract ofcommodities tradedthrough an association orotherwise;

9.

Ten paise for every `5000 or partthereof



Same as above0.5% of the market value of theseparated share or shares of theproperty

45. Partition10.

The same duty as a Conveyance(No. 23) for a consideration equal tothe amount or value of such fine orpremium or advanced as set forthin such lease, in addition to the dutywhich would have been payable onsuch lease, if no fine or premium oradvance had been paid or delivered.


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11. 48. Power of Attorney

“(g)when given to a promoter ordeveloper, by whatever namecalled, for construction on, or saleof, or transfer (in any mannerwhatsoever) of, any immovableproperty –

(i) where the market value ofthe property does notexceed rupees thirty lakh;

(ii) where the market value ofthe property exceedsrupees thirty lakh butdoes not exceed rupeessixty lakh;

(iii) where the market value ofthe property exceedsrupees sixty lakh but doesnot exceed one crore

(iv) where the market value ofthe property exceedsrupees one crore but doesnot exceed rupees one andhalf crore;

(v) where the market value ofthe property exceedsrupees one and half crorebut does not exceedrupees three crore;

(vi) where the market value ofthe property exceedsrupees three crore;

Explanation-Where the properstamp duty is paid under clause (f)of article 5 on a promoter’s ordeveloper’s agreement between thesame parties in respect of the sameproperty, the proper stamp dutyunder this clause shall be rupeesfifty .”

(There are some other clauses also)

Rupees five thousand

Rupees seven thousand

Rupees seventy five thousand

Rupees ten thousand

Rupees twenty thousand

Rupees forty thousand


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` 7.00

Rupees one hundred irrespective ofthe term of lease.”

46 .Partnership

(a) Up to ` 500

(b) Up to ` 10000

(c) Up to ` 50000

(d) Exceeding ̀ 50000

`20

` 50

` 100

` 150

61. Surrender of the lease,

When such lease is chargeablewith duty;

Exemption.

Surrender of the lease, when suchlease is exempted from duty.

13.

Same as conveyance.0.5% on the market value of theproperty.

63. Transfer of Lease

a) Govt. land in favour offamily members as definedin Article 33.

b) in any other case

14.

12.

Same as conveyance on the marketvalue of the property.

Same as conveyance.

In case of 47(A) cases under Indian Stamp Act, 1899 interest rate for late payment of deficit amount ofStamp duty and Registration fees has been revised from 2% to 1% per each calendar month for the saidamount subject to a maximum of Rs. 20,000 w.e.f. 01.06.2014

3. The West Bengal Registration Rules, 1962

The West Bengal Registration Rules, 1962 has come into force by the notification no.541-Regn. dated 26April, 1963. There are nineteen chapters for the procedures to be adopted in the registration offices fordifferent purposes in connection with the registration of the documents. It covers amongst differentprocedures – the manner of maintenance of Register books, papers and documents in registration offices andtheir custody and also destruction of documents, authentication of Register-Books, procedure prior toacceptances of documents for registration, fines to be imposed, procedure on acceptance of documents forregistration, procedure on the admission of a document to Registration, memorandum and copies of documents,special provisions as to Power of Attorney, procedure with regard to wills, office procedures etc.

A new chapter is incorporating covering all the provisions for the registration of the document through thesystem of CORD (computerization of registration of documents) Software has been added to the RegistrationRules by an amendment vide Notification No.1/IGR dated-19.05.2008.

4. The West Bengal Stamp Rules, 1994

Government of West Bengal by notification no. 151 FT dated 17.1.94 has made the said rules in supersessionof all previous rules and orders on the subject issued by the Government of Bengal. Some of the importantprovisions of the said rules are:-

(a) Description of stamps – impressed stamps and adhesive stamps


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(b) Impressed Stamps – Proper Officer, mode of affixing and impressing labels etc.

(c) Use of adhesive stamps – on certain instruments, court fee stamps in certain cases, mode ofcancelling “share transfer” stamps, special adhesives stamps to be used in certain cases etc.

(d) Refund or renewals – Contents of application, Register of application, procedure after receipt ofapplication, powers of the Collector to examine such applications, procedures when stamp ispurchased in different districts, circumstances under which application may be struck off andthe stamps destroyed, cancellation of stamps after grant of refund etc.

The Directorate has issued notification for the use of Serialized Authenticated Bank Receipts introducinganother mode of payment of stamp duty with the help of SABR in lieu of non-judicial stamp paper valuedabove `5000. The SABR will be supplied by the State Bank of India’s different branches to the registrantpublic.

5. The West Bengal (Prevention of Under-Valuation of Instruments) Rules, 2001

The West Bengal Stamp (Prevention of Under-Valuation of Instruments) Rules, 1994 came into force on31 January, 1994 regarding the manner of determination of market value and furnishing the particularsrelating to any property under notification no. 248-FT dated 31 January, 1994. In supersession of the saidnotification the West Bengal Stamp (Prevention of Under-Valuation of Instruments) Rules, 2001 wasintroduced by notification no. 821 FT dated 1.3.2001 in exercise of the power conferred by clauses 16B ofsec.2, sec. 27, sec. 47A and sec. 75 of the Indian Stamp Act, 1899.

In the changed scenario of computerization, the process of determination of market value has been changedaccordingly and a digitized market value data base covering all the plots under the jurisdiction of theregistering officer has been installed and interlinked with CORD software. A person desiring to transfer oracquire any plot of land shall have to submit the particulars of the property in the appropriate requisitionform. Such particulars are fed in the computer data base and the system automatically generates themarket value of the property. The digitized market values are periodically revised according to the fieldsituation. The aforesaid West Bengal Stamps (PUVI) Rules, 2001 has suitably been amended vide notificationno. 1614 FT dated 5.10.2010 in conformity with CORD software system.

6. The West Bengal Registration (Filing of True Copies) Rules, 1979

The West Bengal Registration (Filing of True Copies) Rules, 1979 was published in the Calcutta GazetteExtraordinary dated 1 December, 1982 and subsequently amended and extended to the whole of WestBengal. Under section 19A of the Registration Act, 1908, every document that is presented for registrationshall be accompanied by a true copy thereof prepared in the manner specified in the rules.

Except in the districts of Burdwan, Purba Medinipur, Paschim Medinipur, Malda, Uttar Dinajpur andDakshin Dinajpur such true copies are prepared by the licenced copywriters in a standard form and in themanner as prescribed in these rules. In the above-noted six districts xerox copies of the documents arepresented along with the documents presented for registration.

7. The West Bengal Registration (Deed-Writers’) Rules, 1999

In supercession of all previous notifications on the subject, the said rules have been made by InspectorGeneral of Registration, West Bengal under sec. 80G of the Registration Act, 1908(XVI of 1908) undernotification no. 2335 dated 4 April, 2000. It has been provided that no person who is not a licenseddeed-writer under these rules shall engage himself in the profession of a Deed-Writer, provided that anadvocate or pleader practicing before any court in the State or a solicitor, need not obtain a licenseeunder these rules.

The said rules has further laid down the procedure for :- (a) persons eligible for licence (b) disqualification


55

for granting licence to a person (c) competent persons for writing different kinds of Instruments (d)application for licence (e) Renewal of licence (f) conditions for renewals (g) Appeal for refusing renewalof licence (h) conditions attached to Deed writers’ licences (i) Issue of duplicate licence (j) Cancellationof Deed-writers’ licence (k) suspension of deed-writers’ licence – authority and procedures thereof (l)jurisdiction etc.

Fees to be charged by licensed Deed-Writers have been laid down in rule 30 of the said rule as follow:-

Sl. No. Market Value of the Property Fees of Licensed Deed-Writers1 (a) Where the market value of the property

does not exceed ` 5,000/- ` 50.00(b) Where the market value of the property exceeds

` 5,000/- but does not exceed ` 10000/- `100.00(c) Where the market value of the property exceeds

` 10,000/- but does not exceed ` 15,000/- `150.00(d) Where the market value of the property exceeds.

` 15,000/- but does not exceed ` 25,000/- ` 250.00(e) Where the market value of the property exceeds

` 25,000/- but does not exceed ` 50,000/- ` 400.00(f) Where the market value of the property exceeds

`50,000/- but does not exceed ` 1,00,000/- `600.00(g) Where the market value of the property exceeds

` 1,00,000/- but does not exceed ` 2,00,000 ` 1000.00(h) Where the market value of the property exceeds

` 200000/- but does not exceed ` 500000/- `1500.00(i) Where the market value of the property exceeds ` 2000.00

`5,00,000/- Where, in the case of any instrument, The remuneration shall be ` 30.00,the market value is not stated provided the number of words

of the document does not exceed sixhundred. For each additional one hundredwords or part thereof, ` 4.00 may becharged.

2 For taking delivery of documents when authorized bythe party under sec. 52 of the Act ` 1.00 per document

3 For writing application-(a) in the printed for ` 1.00 for each form(b) in manuscript form ` 2.00 for each form(c) for filling up each of the Forms I, II, III and IV ` 5.00 for each form

prescribed under rule 3(3) of the West Bengal(Prevention of Under-Valuation of Instruments)Rules,1994 in duplicate

4 For writing summons and filing the same ` 2.00 per summon5 For writing notices in the printed form under the

West Bengal Land Reforms Act, 1955 (West BengalAct X of 1956) ` 1.00 for each notice

6 For making searches of index or inspection of volumes ` 2.00 per year, subject to themaximum of ` 10.00 for each of the

items of search of indices or inspectionof volumes


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8. The West Bengal Registration (Copy-Writers’) Rules, 1999

In exercise of power conferred under sec. 80GG of the Registration Act, 1908 (Act XVI of 1908) and insupersession of all previous notifications on the subject, the Inspector General of Registration, WestBengal has made the said rules.

The procedures for the persons eligible for licence, disqualification of copywriters’, Renewal of licences,conditions attached to copywriters’ licenses, issue of duplicate licence, cancellation & suspension ofcopywriters’ licence etc. has been laid down in the said rules.

The rate of remuneration of a copy-writer shall be as follows:-

(a) for copying 100 words or part thereof - ` 6.00 subject to a minimum of ` 30.00(b) for preparing typed copy by licenced copywriters, the charge shall be same as in clause (i)(c) for comparing 100 words or part thereof each comparer shall get ` 4.00 subject to a minimum

of ` 20.00

Maintenance of accounts and audit

The Directorate maintains its own accounts and it is audited by the Accountant General of West Bengaleach year. The Directorate has also a system of internal audit by an officer of this Directorate, namely theJoint Commissioner of Stamp Revenue (Audit). Personal Assistant to Inspector General of Registrationacts as the Drawing and Disbursing Officer of the Directorate.

In the district headquarters, District Sub-Registrars are the Drawing and Disbursing Officers for theestablishment of District Registrar. All Additional District Sub-Registrars and Sub-Registrars are the drawingand disbursing officers for his own establishment. They perform all duties and enjoy all financial powersas heads of offices. The accounts of the District Registrars, Additional District 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 & RegistrationExpenditure 2030-Stamp & Registration

Revenue Targets and AchievementsYEAR-WISE TARGET OF REVENUE COLLECTION AND ACHIEVEMENT

Year Collection ` in Crore Growth ratin % Achievement in %Budget Estimated Actual

2004-05 867 964.28 25.74 111.212005-06 1055 1087.02 12.73 103.032006-07 1405 1168.54 07.49 83.132007-08 1500 1352.21 15.72 90.142008-09 1756 1501.31 11.00 85.132009-10 2005 1916.27 27.64 95.572010-11 2500 2418.59 26.15 96.742011-12 3200 2905.00 20.11 90.782012-13 3800 3730.26 28.40 97.652013-14 4384 3905.00 04.68 89.072014-15 4162.74 4234.00 08.43 101.71

Directorate of Registration and Stamp Revenue’s own figures, not taken from AG, West Bengal


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Statement of Expenditure Vis-à-vis Collection

Year Collection ( `̀̀̀̀ in Crore ) Expenditure ( `̀̀̀̀ in Crore) % of exp. over collection2004-05 964.28 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 2.85%2008-09 1501.31 37.88 2.52%2009-10 1916.27 60.48 3.16%2010-11 2418.59 64.77 2.68%2011-12 2905.00 96.57 3.32%2012-13 3730.26 96.39 2.58%2013-14 3835.59 79.09 2.06%2014-15 4234.00 72.51 1.71%

Directorate of Registration and Stamp Revenue’s own figures, not taken from AG, West Bengal

Computerisation of registration offices

State Govt. started computerization of registration offices on 1 January, 2001 and in the process 11(eleven)such offices, one at Bidhannagar, two in Kolkata, five at Alipore and three at Barasat were computerizedin a phased manner. Even in such computerized offices, the market values of the properties were beingdetermined by Registering Authorities manually.

In order to remove all such difficulties, to render better services to the registrant public and preservevaluable records by scanning through computers, the State Govt. has undertaken to roll out a programmewith the aim of spreading the benefits of e-governance to citizens in all parts of the State. For this purposethe offices of ADSR, Srirampur , Chandannagar, Janai, Singur and Chinsurah Sadar in the district ofHooghly had been fully computerized under the pilot project and the market value of the properties inthose offices are now determined automatically through the market value software. The Directorate hasstarted to replicate the experience of the pilot project to remaining registration offices across the state.State-wide roll-out of the project involves enormous investment and massive volume of work. So the roll-out projects are being implemented in Public Private Partnership model. Accordingly M/s. WTL, M/s.CMS Computers Ltd and M/s. CMC Ltd. had been selected as the private partners for Presidency, Burdwanand Jalpaiguri zones respectively through the evaluation of Request For Proposal. Department of InformationTechnology, Govt. of India had also approved the project for roll-out in the whole of West Bengal. PriceWater house Coopers was engaged as the consultant of this project temporarily. 244 out of 244 registrationoffices (including newly created and established 5 Registration offices) have been fully computerizedwithin year under report. The Registration Directorate has come a long way through tiding over numerousdifficulties and uncountable number of hazards, pushing inch by inch ahead to register such progress. AState Level Monitoring Committee was constituted to monitor the project whereas the District LevelMonitoring Committee supervises the programme within the District. The registration office at Kalimpongin the district Darjeeling was computerized w.e.f. 20.6.2012. Thus our State has become e-State in respectof registration since 20.6.2012.

Vision, mission and objectives of the project

Vision – The computerization of Registration Offices in West Bengal is designed to eliminate theshortcomings of the conventional registration system and to improve citizen services by making themquicker, friendlier and transparent by re-engineering Department’s process as well as to build capacity ofthe members of the staff and to streamline the monitoring capability of the project team and infrastructurethrough the use of e-governance tools.


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Mission – Transparent, improved and prompt citizen services through e-governance in registration.

Objectives

(1) Improving the quality of services to the citizens,(2) To introduce transparency in determination of the market value of the property through e-

Nathikaran software, as the market value of all plots under the jurisdiction of the registrationoffices are inbuilt in the system;

(3) Complete replacement of manual records through the introduction of a sophisticated imagingsystem;

(4) Replacement of manual system of indexing, endorsement, accounting and reporting. Tediousback office functions as automatic;

(5) Introduction of biometric, web camera and signature pad for capturing thumb impression,photographs and signatures

(6) Use of digital signatures in registered documents and post registration services like certifiedcopies etc.

(7) Seamless integration of all related system;(8) Pre registration transparency by the provision of assessment of market values by the citizens

themselves through website(9) Post registration functionalities like searching of deeds and printing of certified copies.(10) On-line and off-line payment of stamp duties and registration fees through GRIPS which has

already been introduced w.e.f. 02.11.2012.(11) Integration of all Registration offices with the Land & Land Records Department under NLRMP

as a step towards conclusive titling.

As a whole the goal is to provide SMART governance to the registrant people by the application ofInformation and Communication Technology.

Achievements/ Programmes implemented by the Directorate

(a) e-Nathikaran

In order to remove the difficulties faced in the decentralised CORD system and also to achieve the goal setunder National Land Records Modernization Program (NLRMP), a web-based centralised registrationsoftware called e-Nathikaran running on central servers is introduced in all 247 registration offices.

(b) Website

The Directorate has provided information for the members of the public regarding the procedure for theregistration of a document as per sections and articles of the Registration Act & Indian Stamp Act in thewebsite “www.wbfin.nic.in” The Directorate has already launched a separate website of the Directoratewww.wbregistration.gov.in with its static and dynamic features. The Market value database and requiredsoftware are incorporated in it to enable citizens to himself/herself assess the market value of their property.To enhance transparency a Stamp duty and Registration fee calculator is also made available.

(c) National Land Records Modernization Programme

The Department of Land Resources, Ministry of Rural Development, Govt. of India has sponsored ascheme in the shape of National Land Records Modernization Programme (NLRMP) with the ultimategoal of ushering in the system of conclusive title of the property in the country like Torrent System ofAustralia, New Zealand, the U.K., the USA, the Switzerland, Canada and Singapore. The integratedprogramme would modernize the management of land records, minimize scope of land disputes, andenhance transparency in the land records maintenance system. This is based on four basic principles - i)a single window to handle land records; ii) the mirror principle, iii) the curtain principle and iv) titleinsurance.


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Goal set under NLRMP To build a corruption-free transparent land record system to achieve conclusive titling Electronic delivery of online citizen services to meet their expectations and requirements Facilitation of information reuse, across and within the department Continued compliance with the Government and legal regulation & standard

Subsequent to success of the pilot project, in this respect, at the A.D.S.R. Office at Ranihati, Howrahcomprising two B.L.& L.R.O. offices, namely Sankrail and Panchla, this programme has been implementedin all the Registration offices of the State.

Direct benefits of simultaneous mutation after registration

Land data and map get updated immediately and will reflect the real time data Eliminate the need for searching at the time of buying property The manual process in getting mutation is completely eliminated Government gets mutation charges after every sale is registered leading to increase in revenue

The Directorate has started implementation of NLRMP in a phased manner with the corresponding B.L. &L.R.O. offices.

(d) e-stamping

The system was primarily started in 10 registration offices. At present this system has nowbeen incorporated in all 247 Registration offices

Payment are being made through e-portal (GRIPS) There is provision for online application if there is any claim for refund.

(e) Connectivity

Connectivity of almost all offices has been established through Reliance connectivity. Parallel internetconnectivity through WBSWAN is being introduced in a phased manner to ensure uninterrupted connec-tivity in the Registration offices. SWAN connectivity as parallel will be introduced in 101 Registrationoffices in the first phase.

(f) Centralized Registration of Mortgage Deeds

A programme has been started for online registration of the deposit of the title deeds by the banks (otherfinancial institutions) through an agency approved by the Government.

(g) Land Titling Bill, 2011

The Land Titling Bill, 2011 has been drafted by the Government of India and workshops are being held atNew Delhi to get the opinion of the different States and Union Territories for finalization of the said bill,to consider a new system of issuance of Title and unique Identification Mark for immovable properties.The Directorate is actively participating in the proposed new system.

(h) Research and Analytic Centre

On the ninth floor of 2, Brabourne Road, Kolkata - 700001 the Directorate had set up a centre for preservationof the spatial and image data of all Registration Offices of the State in a e-Rac system. A team of officersheaded by DIGR, e-RAC and subordinated by three Assistant Commissioners of Stamp Revenue, one eachfor Presidency, Burdwan & Jalpaiguri divisions, and ADSR (e-Rac) is looking after the work of e-Rac. Thiscentre will also act as nodal unit before transmission of all such data to the State-Data-Centre (SDC).National Informatics Centre, Kolkata has also played an important role in setting up this centre and hasbeen extending all necessary assistance in monitoring its day to day activities.


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No. of files/cases received, disposed of and pending at the Directorate

Financial Opening New Cases Total No. of cases Percentage No. of casesYear balance added cases disposed of of cases pending at

disposed of the end ofthe year

2010-11 165 6827 6992 6809 97.38 % 1832011-12 183 10992 11175 10786 96.52 % 3892012-13 389 9175 9564 9122 95.38 % 4222013-14 422 9230 9652 9487 98.29 % 1652014-15 165 5326 5491 5360 97.61% 131

(i) Connectivity with e-RAC

Directorate’s DATA CENTRE (e-RAC) will be connected with local bodies like KMDA/KMC/HMC/HousingDepartment/WBHIDCO/UD Department etc. in respect of data sharing, information regarding details ofplan sanction etc.

( j) Legacy Data

Govt. has taken an initiative to digitize old records for previous 30 years. Accordingly, old records from01-01-1985, kept in the registry offices are under the process of digitization. Old recorded information ofregistered documents like volumes & indices, which are prone to mutilation, will be restored with thehelp of the project named LEGACY DATA record system.

The work of digitization of Legacy data has been in full swing in 50 offices in the first phase.

(k) Bifurcation of large registration offices

Creation of new offices to facilitate registration at doorstep – a citizen centric service - is being proposedfor collection of more revenue along with better public service. Ten large offices will be bifurcated in thefirst phase. Rajarhat ADSR office has started its functioning w.e.f. 22.11.12 after bifurcation of BidhannagarADSR office at North 24 Pgs. In the first quarter of 2014, four more offices have been bifurcated as –

(1) Kulti, bifurcating Asansol , Burdwan date of opening 11.02.2014(2) Krishnaganj, bifurcating Krisnanagar, Nadia date of opening 14.02.2014(3) DSR-III, bifurcating DSR-II, North 24 Pgs. Daate of opening 10.02.2014(4) Sodepur, bifurcating Barackpore, North 24 Pgs. Date of opening 10.02.2014(5) Garia, bifurcating Sonarpur, South 24 Pgs Date of opening 13.11.2014

More offices have been projected for bifurcation like(a) Debagram bifurcating Bethuadahari, Nadia(b) Baishnabnagar bifurcating Kaliachaak, Malda(c) Bhaktinagar bifurcating Rajgunj, Jalpaiguri(d) Siliguri – III at Ghoshpukur bifurcating Bagdogra, Darjeeling(e) Belghoria bifurcating Cossipur Dum Dum, North 24 Pgs(f) Uttarpara bifurcating Serampur, Hooghly.

(l) Integrated Queue Management System

To provide hassle-free service to the registrant public and to make the registration procedure easy, IntegratedQ–Management System (IQMS) has been introduced with SMS facility at District Sub Registrar’s office -I atAlipur, South 24 Pgs. as a pilot project. The same system is being implemented in another 25 registrationoffices. IQMS will be introduced in other busy offices gradually.


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DIRECTORATE OF AGRICULTURAL INCOME TAX

The Directorate of Agricultural Income Tax is one of the oldest Directorates of Government of WestBengal, which is under the administrative control of Finance Department. The Bengal Agricultural IncomeTax Act was introduced in the year 1944. The Act was applicable over undivided Bengal province ofBritish India. After Independence, the Directorate of Agricultural Income Tax started as a wing under theFinance Department, Government of West Bengal. Initially, the Directorate administered only the BengalAgricultural Income Tax Act, 1944 throughout the state of West Bengal. The basic activity of this Directoratewas to collect agricultural income tax on agricultural products including tea under The Bengal AgriculturalIncome Tax Act, 1944 and to collect Cess from Tea Estates under The West Bengal Primary Education Act,1973 and The West Bengal Rural Employment and Production Act, 1976. Over the years, the Directoratehas been entrusted upon with the additional responsibility of collecting indirect taxes from different sources,such as taxes on entertainments, luxuries and betting and also charges on lotteries. A part of the work ofthe Directorate of Electricity Duty, particularly relating to the assessment and collection of electricity dutyfrom WBSEDCL & CESC who are the two licensees and collectors of electricity duty, is also entrustedupon the offices of the Agricultural Income Tax Directorate.

Organisational Structure

The Directorate is headed by the Commissioner of Agricultural Income Tax, West Bengal, appointedunder section 21 of the Bengal Agricultural Income Tax Act, 1944 and has another branch, namely,Directorate of M.B. Tax and U.L. Taxes. The Commissioner, Agricultural Income Tax is the Ex-OfficioCommissioner of the Multi-storeyed Building Tax and Urban Land Taxes. The Commissioner, AgriculturalIncome Tax is also the Commissioner of Entertainments Tax, West Bengal. Below the Commissioner,there are 3 posts of Additional Commissioner – two for A.I. Tax Branch and one for M.B. Tax Branch. Atpresent, the A.I. Tax Branch of the Directorate has 20 (twenty) Regional Offices in different districts. Foradministrative convenience, the Regional Offices have been divided under four circles viz. Kolkata, Howrah,Burdwan and Malda Circles each headed by a Deputy Commissioner. Assistant Commissioners are thefirst appellate authorities and the Agricultural Income Tax Officers and Building Tax Officers are assessingauthorities. Below them, Inspectors perform very important roles. In each office, from Group-D to HeadAssistant, usual staff pattern is followed.

Commissioner of Agricultural Income Tax

Additional Commissioner

Deputy Commissioner

Assistant Commissioner

Agricultural Income Tax Officer( including Building Tax Officer )

Inspector

Staff


The following Acts are administered by the Directorate: The West Bengal Primary Education Act, 1973; (for the limited purpose of collection of Education

Cess from tea estates)


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The West Bengal Rural Employment and Production Act, 1976; (for the limited purpose of collectionof Rural Employment Cess from tea estates)

The Bengal Amusements Tax Act, 1922; The West Bengal Entertainments and Luxuries (Hotels & Restaurants) Tax Act, 1972; The West Bengal Entertainment-cum-Amusement Tax Act, 1982; The West Bengal Lotteries (Regulation on Payment of Charge for Draw) Rules, 2011.

The Acts namely, The West Bengal Multi-storeyed Building Tax Act, 1979 and The West Bengal UrbanLand Taxation Act, 1976, which were repealed with effect from 1 April, 1999, subject to certain transitoryprovisions are also being administered by this Directorate.

Amendments made during financial year 2014-15

With effect from 01.04.2014, Tea Estates producing Green Tea Leaves exempted from payment of EducationCess and Rural Employment Cess for period of one year vide Notification No. 250-F.T Dated 21/02/2014and 251 F.T Dated 21/02/2014 respectively.

Staff pattern and present staff strength

The total sanctioned strength of the Directorate, inclusive of all categories of employees is 379 only as on31.03.2015.

Designation of Post Sanctioned Strength Present Strength VacancyCommissioner 1 1 NilAdditional Commissioner 3 3 NilDeputy Commissioner 5 3 2Assistant Commissioner 6 5 1Agricultural Income Tax Officer 42 31 11P.A. (Schedule B) Grade-I & Basic Grade 6 4 2P.A. to C.A.I.T. 1 Nil 1Administrative Officer 1 1 NilSurveyor 1 1 NilInspector 58 38 20Head Clerk 26 26 NilUpper Division Clerk 55 19 36Typist Grade-I 2 2 NilLower Division Clerk 58 9 49Driver Grade-I 1 1 NilDriver 1 Nil 1Typist 3 2 1Muharrir Grade-II 1 Nil 1Record Supplier 1 1 NilChainman 2 1 1Group-D, Grade-I & Basic Grade 105 43 62

Total 379 191 188

Nature of work/ Responsibilities1) Regular work on day-to-day basis:

A) All the work related to assessment and collection of taxes, administered by this Directorate, such as:

Entertainments tax on film show and other non cinema programmes, Amusement Parks, Betting Taxon horse racing etc. under The Bengal Amusements Tax Act, 1922


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Agricultural Income Tax on Tea under The Bengal Agricultural Income Tax Act, 1944

Education Cess and Rural Employment Cess on production of Green Tea Leaves under The WestBengal Primary Education Act, 1973 and The West Bengal Rural Employment and Production Act,1976

Entertainment Tax on programmes held in A.C. hotels and Restaurants and Luxury Tax on A.C roomcharges of hotels and A.C floor area of restaurants under the West Bengal Entertainments and Luxuries(Hotels and Restaurants) Tax Act, 1972

Luxury–cum–Entertainment and Amusement Tax on Cable operators, DTH operators, sub-cableoperators and video halls under The West Bengal Entertainment –cum-Amusement Tax Act, 1982.

Electricity Duty from CESC Ltd. and WBSEDCL under the Bengal Electricity Duty Act, 1935

Charges on Lottery Draw under the West Bengal Lotteries (Regulation on Payment of Charges forDraw) Rules, 2011.

B) Other Regular work like

Issuing Permission for holding non-cinema entertainment programmes

Issuing Registration Certificate to new assesses, where applicable

Detection of new cases and inspection of existing cases

Stamping of tickets for entertainment programmes etc.

2) Other responsibilities carried out on long-term basis based on different Acts:

There is a provision under The Bengal Amusements Tax Act, 1922 for granting subsidy to MultiplexTheatre Complex, new and permanent cinema halls and existing cinema halls after modernization. Themode of payment of subsidy is by allowing retention of collected Entertainment Tax. This Directorate issuccessfully implementing subsidy policy of the Government which in turn is generating manifold revenueafter expiry of subsidy period in each case.

Status of Computerisation

Government has given administrative approval for computerization of the Directorate in March 2011.After that, desktop PCs have been installed at all the 19 regional offices under the Directorate as well asthe headquarters. The process of computerization of all district offices is in progress. Webel TechnologyLimited is developing the software for the purpose. Process has also been initiated to ensure online paymentof taxes.

Achievements

Financial Achievements

Agricultural Income Tax and other Tax Amount of %Growth in Amount of Expenditure Heads Collection Collection over Expenditure as % of

(in `̀̀̀̀) Previous year (in `̀̀̀̀) collection 0022-00-101 Taxes on Agricultural Income 10,74,32,698/- -38.78 4,49,17,167/- 41.80 0029-00-103-005 R.E. Cess on Tea Estates 38,32,861/- 15.83

58,33,766/- 64.29 0029-00-103-009 E. Cess on Tea Estates 52,41,059/- 168.40


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Agricultural Income Tax and other Tax Amount of %Growth in Amount of ExpenditureHeads Collection Collection over Expenditure as % of

( in `̀̀̀̀) Previous year ( in `̀̀̀̀) collection 0035-Taxes on immovable Property-M.B. Tax 0 0 70,86,072/- -0035-Taxes on immovable 0 0Property-U.L.Taxes0045-00-101-Entt. Tax 91,39,12,886/- 24.330045-00-102-001 Betting Tax 13,31,67,230/- -2.14 2,69,42,748/- 1.620045-00-105-001 Luxury Tax 61,52,80,997/- 6.180075-00-103-002 Collection of fees 93,05,00,000/- -6.44 -under W.B State Lotteries

Total 270,93,67,732/- 3.18 8,47,79,753/- 3.12

Directorate of Agricultural Income Tax’s own figures, not taken from AG, West Bengal

Number of cases registered, disposed of and pending

The major part of the Directorate’s work involved disposal of Assessment, Appeal and Revision casesduring the year 2014-15.

Item and Act Opening No. of cases No. of cases No. of casesbalance as added during disposed of pending as

on 1.4.2014 the year during the year on2014-15 2014-15 31.3.2015

1. Assessment(a) B.A.I.T.Act., 1944 3911 1223 1150 3984(b) W.B.P.E.Act, 1973 8782 1352 396 9738(c) W.B.R.E.P.Act,1976 8785 1352 396 9741(d) B.A.T.Act, 1922 4792 799 237 5354(e) W.B.E.L.(H & R) T. Act, 1972 1169 3530 3232 1467(f ) West Bengal Entt-Cum- 9580 2321 445 11456

Amusement Tax Act, 1982


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Item and Act Opening No. of cases No. of cases No. of casesbalance as added during disposed of pending as

on 1.4.2014 the year during the year on2014-15 2014-15 31.3.2015

2. Appeal(a) B.A.I.T.Act, 1944 1435 22 - 1457(b) W.B.P.E.Act, 1973 And 15 - - 15W.B.R.E.P. Act,1976(Combined figures)(c) B.A.T. Act, 192228 2 4 26(d) W.B.E.L. (H & R)T. Act, 1972 101 15 33 83(e) W.B.E.A.T.Act,1982 28 Nil 1 27(f) Electricity Duty Act, 1935 Nil Nil Nil Nil

3. Revision & Second Appeals

(a) B.A.I.T.Act, 1944 346 Nil Nil 346(b) W.B.P.E.Act, 1973 And 53 Nil Nil 53W.B.R.E.P.Act, 1976(Combined figures)(c) B.A.T. Act, 1922 67 Nil Nil 67(d) W.B.E.L.(H&R)Tax Act, 1972 37 Nil Nil 37(e) W.B.E.A.T.Act,1982 07 Nil Nil 07

3. Revision & Second Appeals

(a) B.A.I.T.Act, 1944 346 0 0 346(b) W.B.P.E.Act, 1973 And 53 0 0 53W.B.R.E.P.Act, 1976(Combined figures)(c) B.A.T. Act, 192 2 67 0 0 67(d) W.B.E.L.(H&R)Tax Act, 1972 37 0 0 37(e) W.B.E.A.T.Act,1982 07 0 0 07


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DIRECTORATE OF ELECTRICITY DUTY

The Directorate of Electricity Duty came into existence in 1910 under the administrative control of Commerceand Industries Department, Government of West Bengal and subsequently it came under the control ofPower Department with Chief Electrical Inspector as the head of the Directorate. With the enactment ofthe Bengal Electricity Duty Act and Rules, 1935 a separate wing came into existence as Bengal ElectricityDuty Wing under the same Directorate under the administrative control of the Revenue Department,Government of Bengal.

In 1973, the West Bengal Duty on Inter-state River Valley Authority Electricity Act and Rules, 1973 wasenacted to levy duty on the consumption, in West Bengal, of energy generated, distributed, sold or consumedby an Inter-state River Valley authority and placed under the administration of this Directorate.

From the 1 January, 1997, a new Directorate was formed, viz. Directorate of Electricity Duty, under theadministrative control of the Finance (Taxation) Department, Government of West Bengal. TheCommissioner, Agricultural Income Tax became the ex-officio Director of Electricity Duty. But the WestBengal Duty on ISRVA Electricity Act, 1973 was still administered by Chief Electrical Inspector.Subsequent to the creation of a post of ‘Chief Inspecting Officer’ in the Directorate of Electricity Duty inthe year 2008, necessary amendments were made in the West Bengal Duty on ISRVA Electricity Act &Rules, 1973 and the said Chief Inspecting Officer was empowered to perform the statutory duties underthe said Act and Rules instead of “Chief Electrical Inspector”. (Especially, Duty on electrical energy suppliedto the consumers by M/s. DVC Ltd.).

Organisational structure


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Staff pattern and present staff strengthThe total sanctioned strength of the Directorate inclusive of all categories of employees is 61 only.

Designation of Post Sanctioned Strength Present Strength VacancyDirector 01 01 NilChief Inspecting Officer 01 01 NilSenior Inspecting Officer 02 Nil 02Inspecting Officer 09 04 05Administrative Officer 01 Nil 01Junior Inspecting Officer 09 05 04Assistant Inspecting Officer 04 Nil 04Head Clerk 01 01 NilUpper Division Clerk 07 06 01Lower Division Clerk 08 01 07Typist, Grade-I 02 01 01Typist 02 02 NilGroup ‘D’ employee 14 06 08

Total 61 28 33

The Directorate has two zonal offices at Asansol and Jalpaiguri. The headquarters is situated in Kolkata.The addresses and Telephone Nos. of headquarters and its two zonal offices are as follow:Headquarters : 4th Annexe Building (6th & 7th Floors)

Commercial Tax Building Complex14, Beliaghata Main Road, Kolkata – 700 015Telephone No.: (033) 2262-5090

Asansol Zonal Office : P.O. Radhanagar Road, Burnpur, Dist. Burdwan Telephone No: (0341) 225-3669

Jalpaiguri Zonal Office : State Bank Crossing, P.O. & Dist. Jalpaiguri Telephone No.: (03561) 230 466

Nature of work/ Responsibilities

1. Processing of files related to the registration of own generating plants installed by the consumers forgeneration & consumption for their industrial/commercial/domestic purposes, realization (Assessment/Proposal) of arrear electricity duty, waiver & refund of electricity duty (as per different scheme sanctionedby the Government), The special rate of duty referred to [sub-clause (ii) of clause (b) of article (2)] of Part Bof First Schedule.

2. Different administrative work, maintaining collection of electricity duty from the Licensees as well asthe consumers, court cases, The special rate of duty referred to [sub-clause (ii) of clause (b) of article (2)] ofPart B of First Schedule.

Acts administered

This Directorate implements the following two Acts:

A. Bengal Electricity Duty Act, 1935

The Bengal Electricity Duty Act, 1935 envisages levy and collection of Electricity Duty on net charge forelectrical energy consumed or the units of energy consumed, as the case may be, at rates specified in FirstSchedule of the Act and there are certain provisions for exemption from payment of electricity duty specifiedin the Second Schedule of the Act. These are detailed in Table ‘A’ and ‘B’ respectively.


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Rules and amendments made under the Act through new notifications issued during 2009-10:

By Notification No. 1293L dated 7 August, 2009

(i) In the proviso to Section 3 of the West Bengal Duty on Inter State River Valley Authority Electricity Act,1973 after Clause (c)

“(a) on or after the 1 May, 2009”.

By Notification No.1233 F.T. dated 10 August, 2009

(i) in the sub-section (2) of Section (i) of the Bengal Duty on Inter-State River Valley Authority Electricity(Amendment) Act, 2009, the Governor is pleased hereby to appoint the 11 August, 2009 as the date onwhich the said Act shall come into force.

(b) By Notification No. 1834 F.T. dated 26.11.2009 an important amendment has been made in theBengal Electricity Duty Rules, 1935.

(c) By Notification No. 55-L dated 12 June, 2010 an amendment was made called West Bengal TaxationLaws (Amendment) Act, 2009.

B. West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973

This is an Act for levy and collection of electricity duty on consumption, in West Bengal, of energy generatedand sold by an Inter-state River Valley Authority. All the provisions of this Act & Rules therein regardingcharging, payment and collection etc. of duty are same in BED Act & Rules, 1935. The rates of electricityduty payable and points of exemption from such payment are specified in the First and Second Schedule ofthe Act which are given in Table ‘A’ and Table ‘C’ respectively. Rules and amendments made under theAct through new notifications issued during 2009-10:

By Notification No.-824-F.T. dated 19.05.2008 the words “Chief Electrical Inspector” were substituted bythe words “Chief Inspecting Officer” wherever they occurred in Rules 5(1), 5(2), 5(3), 11(b)(i), 11(c), 11(d),11(e), 13(a) and 13(c).

Implementation of the Acts

The responsibility of assessment under B.E.D. Act, 1935 over the consumers (excluding licensees) isvested in inspecting officers or Deputy Collector authorised by the District Collector in the differentdistricts excluding North and South 24-Parganas and the region of supply of M/s. C.E.S.C. Limited andW.B.S.E.D.C Ltd. The responsibility is being carried out by the Agricultural Income Tax Officer of KolkataRange-II as Electricity Duty Officer over the licensees only (i.e. M/s. C.E.S.C. Limited and W.B.S.E.D.CLtd).

The same responsibility under West Bengal Duty on ISRVA Electricity Act, 1973 for the Licensee, M/s.DVC is vested in the Chief Inspecting Officer of this Directorate.

Licensee Information

The licensees involved as assesses are as follows:-

1. West Bengal State Electricity Distribution Company Limited,

2. M/s. C.E.S.C. Limited ,

3. Singur-Haripal Rural Electric Co-operative Society Ltd, Hooghly,

4. Farakka Barage Projects Ltd, Murshidabad,

5. Calcutta Port Trust, Haldia,

6. MAMC Durgapur,


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7. Durgapur Projects Limited,

8. DPSC Ltd, A/c, Burdwan & Purulia,

9. IISCO(Burnpur Works)

10. M/s. Siddheswari Cotton Mills, Anantapur, Howrah,

11. M/s. D.V.C.

The cases of electrical energy other than supplied by a licensee or the person generating such energy asdealt with in accordance with the provisions of Section 5(4) of the Bengal Electricity Duty Act, 1935. Theprovision for registration of diesel generating sets and thereafter the exemption of such registered consumerfrom payment of electricity duty, if used for industrial or commercial purposes has been withdrawn from01.01.2005.

The Assessment Cell, which regulates the flow of files to individual officers and the Registration Cellwhich issued the Registration Certificates, are two very important wings of this Directorate. The RegisteringAuthority at Kolkata Headquarters controls the process of registration for eight districts whereas the ZonalOffice at Asansol & Jalpaiguri controls the other districts.

The Assessment Cell is guided by the individual inspecting officers for disposal of any case, right fromseeking data from the assessee to the final stage of raising the demand of Electricity Duty (arrears) byissuance of order to the assessee. Though the matter has been explained in a simplified manner it sometimesbecomes long drawn after due to the various process involved like inspection, hearing etc.

Collection

Due to concerted efforts of all officers and staff of this Directorate, it has been possible to augment thecollection of revenue over the years. This is evident from the figures given below.

Financial Year Revenue Collection ( `̀̀̀̀ Cr.)(Prov.) Cost of Collection ( `̀̀̀̀ Cr.)2010-11 857.31 1.092011-12 433.49 0.472012-13 1765.45 1.192013-14 1417.59 1.272014-15 1944.79 1.15

Directorate of Electricity Duty’s own figures, not taken from AG, West Bengal

Number of files received, disposed of and pending during 2014-15

(H.Q., Asansol Zonal Office and Jalpaiguri Zonal Office combined)

Category No. of files pending No. of files No. of files No. of filesin the beginning of added disposed of pending at the

the year end of the year

Waiver Nil 105 92 13

Refund Nil 136 128 08

Own generating plant Nil 979 532 447


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DIRECTORATE OF STATE LOTTERIES

The Directorate of State Lotteries was established under Finance (Revenue) Department in the year 1968.The Directorate functions on the dual approach of direct generation of Revenue for development of theState and indirect employment generation through engagement of self-employed persons in the lotterytrade and business.

In the year 2014-2015, this has made a net profit amounting to ` 27,84,74,340/- (Rupees Twenty sevencrore eighty four lakh seventy four thousand three hundred and forty only). The net profit is calculated bydeducting all expenditures of all lottery draws and pay and allowances of employees etc. At present,nearly 3 lakh people are associated with the lottery trade. Staff pattern and present staff strength :The Directorate of State Lotteries is headed by the Director in the rank of Special Secretary, FinanceDepartment, Government of West Bengal, who is assisted by two Joint Directors [Joint Director (Audit &Accounts), Joint Director (Accounts)] and one Deputy Director.Apart from officers, there are 81 (eighty one) sanctioned posts covering all categories of staff. At present,more than 50% posts are lying vacant. A brief description of the staff pattern is as follows:

Designation of Post Sanctioned Strength Present Strength VacancyP.A. to Director 1 Nil 1Head Clerk 4 2 2Senior Accountant 1 Nil 1Upper Division Clerk 24 21 3Accountant 1 1 NilStore Keeper 1 Nil 1Cashier 1 1 NilBengali Translator 1 1 NilLower Division Clerk 27 Nil 27Telephone Operator 1 Nil 1Typist 2 Nil 2Driver 2 Nil 2Cash Collecting Sarkar 3 2 1Record Supplier 1 Nil 1Group ‘D” staff 11 5 6Total 81 33 48

Objectives / Nature of Work / Responsibilities :

The Government of West Bengal conducts and organizes State Lotteries through Directorate as per provisionsof extant Acts and Rules. Draws are held in public, the rank and file may come and see the draws on thespot. Since, the venue is declared well ahead of each draw, any person present in the draw may examineand inspect the procedure to mitigate his doubt, if any. An extraordinary transparency is maintainedthroughout the process starting from the printing of tickets in the Government Security Press to the publishingof results in leading dailies. Thus, the West Bengal State Lottery has become distinct, credible and faithfulover other forms of lottery.


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Since the recent past, revenue earnings from lottery has been growing steadily and marking a sharp upwardtrend courtesy a professional approach by the Directorate. This fact may be perceived from the presentmarket trend of West Bengal State Lotteries where more than 90% (sometimes 100%) tickets are sold forlottery draws. The pragmatic approach adopted by this Directorate from time to time and consequentbusiness strategy being pursued, have helped increase the possibility of revenue earning and employmentgeneration in a bigger way.

Current Policy :

At present, 48 (forty eight) regular draws and 6 (six) bumper draws are conducted by this Directorate in ayear. At present, four Draws viz, Bangalakshmi Draw (twice a month), Bangabhumi Super Draw (once ina month) and Bangasree Super draw (once in a month) are organized. Six Bumper Draws in festivals viz.New year Bumper, Holi Bumper, Nababarsha Bumper, Rathayatra Bumper, Puja Bumper & Diwali Bumperare also conducted.The present marketing policy of this Directorate is to assure a minimum guaranteed sale of lottery tickets perdraw and thus to ensure a minimum assured profit per draw weeding out chances of loss of revenue of thisDirectorate and at the same time, involving Stockists, Agents, Sellers etc. in an aggressive marketing strategy.A joint agreement is signed with the West Bengal Lottery Stockists Syndicate Pvt. Ltd. in this regard.

Acts administered :

The West Bengal State Lottery is organized, conducted and promoted in terms of the provisions of(i) The West Bengal State Lottery Rules, 1968.(ii) The Lotteries (Regulation) Act, 1998.(iii) The Lotteries (regulation) Rules, 2010.(iv) The West Bengal Lotteries (Regulation on Payment of Charges for Draw) Rules, 2011.

Status of Computerization :

At present, arrangements have been made to install one separate unit of several computers for running thenew COSA Package for preparation of Salary Bills of the Establishment of this Directorate and also forgeneration and transmission of data to the treasury.

Eight computers have been placed for speedy disposal of business of this Directorate. This Directorate isalso planning to develop customized software along with a safe database towards speedy as well asaccurate disposal of claims arising out of the lottery draws.

At present, a separate unit has been appended to the existent set-up to transmit data to Kolkata Pay &Accounts Office – II through e-CTS, e.g. e-mudra and e-billing. Achievements :

Net earnings for the period from 2009 - 10 to 2014 - 2015 in Rupees ( `̀̀̀̀)

Financial Collection Total Expenditure Net Earnings PercentageYear Expenditure as a % of Increase on Profit

Collection (Base Year 2009-10)1 2 3 4 5 =(2-3) 6

2009-10 31,56,65,274 22,77,85,864 72.16% 8,78,79,410 .....2010-11 32,38,53,108 23,51,56,110 72.61% 8,86,96,998 0.93%2011-12 45,20,22,979 36,81,18,554 81.44% 8,39,04,425 -4.52%2012-13 71,35,30,357 46,50,15,727 65.17% 24,85,14,630 182.79%2013-14 68,08,78,088 45,39,98,455 66.68% 22,68,79,633 158.17%2014-15 66,78,37,340 38,93,63,000 58.30% 27,84,74,340 213.96%

Directorate of State Lottery’s own figures, not taken from AG, West Bengal


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New Initiatives :

A. Generation of Revenue:

1. Modification of schemes- Constant interaction is done with buyers and sellers. On the basis of thefeedback received from the market as well as analysis of the trends, the schemes are effectivelymodified to increase the sales.

2. Timely disbursement of prizes/incentives- Utmost care has been taken to disburse the claims withina short period of time. This has encouraged the buyers and the sellers.

3. Interaction with agents/sellers- A Database covering details of agents and sellers has been made.Therefore the feedback mechanism enables the Directorate to pursue a need-based marketing strategy.

4. Increase in sales- All the above steps have ensured a sharp increase in sales of lottery tickets duringthis financial year.

Augmentation of number of draw-wise lottery tickets during 2014-15

Name of Draws Tickets printed during Tickets printed during Quantum of increase duringthe year 2013-14 the year 2014-2015 the year 2014-15

(` in Lakh) (` in Lakh) (` in Lakh)Bangalakshmi 27.50 27.50 NilBangabhumi Super 17.50 17.50 NilBangasree Super 12.50 12.50 NilNew Year Bumper 35 36.25 1.25Holi Bumper 35 36.25 1.25Nababarsha Bumper 40 40 NilRathayatra Bumper 25 27.50 2.50Puja Bumper 32.50 35 2.50Diwali Bumper 35 37.475 2.475

Directorate of State Lottery’s own figures, not taken from AG, West Bengal


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B. Reduction in Expenditure:

1. Draw expenditure have been reduced by 14% amounting ̀ 6,46,35,455 from that of the last financialyear, as a result of austerity initiatives adopted by this Directorate.

2. Effort has been made to carefully reduce the overheads expenditure. The change of strategy of publicitycampaign earned more Government Revenue with lesser investment.

The nature of work of thisDirectorate requires regular contactthrough correspondences etc. withthe clientele and different Agencies.As such, total number of files,letters etc. disposed of. This is acontinuous process.

Maintenance of accounts & audit :

Books of accounts are maintained properly. Salary accounts of the Directorate are computerized by theCOSA, software developed by the NIC. All reports and returns for Income Tax as well as Charges onLotteries are submitted regularly within the stipulated time. The Directorate has deducted Income Tax tothe tune of ` 2,24,17,511/- (Rupees Two crore twenty four lakh seventeen thousand five hundred andeleven only) during 2014-15 and remitted the same to the Income Tax authorities. In addition, an amountof ̀ 3,54,50,000/- (Rupees Three crore fifty four lakh and fifty thousand only) as the Administrative Chargeand ` 2,20,00,000/- (Rupees Two crore twenty lakh only) as Charges on Lotteries were remitted toGovernment Exchequer during this year.The Audit of the Accounts of this Directorate was performed by Finance (Internal Audit) Department uptoF.Y. 2012-2013 and by A.G.W.B. up to financial year 2013-2014 in respect of both receipt and expendituresides of this Directorate.

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

Financial Total no. of files, Total no. of files, letters RemarksYear letters etc. received etc. disposed of

2007-2008 2252 16962008-2009 1875 16822009-2010 2204 16402010-2011 1789 7832011-2012 1117 7672012-2013 1328 12602013-2014 1374 12632014-2015 2221 1105

Publications :All schemes, structure of prizes and incentives, rules relating to conduct of draws and submission ofclaims have been published in the official Gazette. Wide publications in leading dallies regarding differentaspects of draws are made so that people at large get required information well ahead. Result of each drawis also published in leading dailies for the common people.


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DIRECTORATE OF ENTRY TAXES / REVENUE INTELLIGENCE

Taxes on entry of goods in West Bengal were first levied in 1955 through the West Bengal Taxes on Entryof Goods in Local Area Act, 1955 on a very few items. This Act was however subsequently repealed andreplaced by the West Bengal Taxes on Entry of Goods in Local Area Act, 1962, commonly known asTEGLA Act, 1962.

A separate Act, namely, the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970 wasenacted by the President of India on 13th August, 1970 when the State of West Bengal was under thePresident’s Rule. Later on, the said President’s Act was replaced by the Taxes on Entry of Goods intoCalcutta Metropolitan Area Act 1972, commonly known as TEGCMA Act, 1972, to levy tax on a largenumber of specified goods entering the Calcutta Metropolitan Area for use, sale or consumption therein.

Initially these two Acts were administered by the Commercial Taxes Directorate and in 1975 a newDirectorate, i.e. the Directorate of Entry Taxes was created under the Finance (Taxation) Department totake over the administration of the aforesaid Acts and to levy Government revenue in the form of ‘EntryTax’. Both the said Acts were subsequently repealed w.e.f. 01.04.1995 and collection of revenue in theform of Entry Tax was dispensed with thereafter. All the employees of this Directorate were absorbed inthe newly created Directorate of Revenue Intelligence in 1998. The Directorate of Entry Taxes was keptalive with a skeletal strength of employees to cope with the pending refund, appeal, revision and courtcases.

West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996 was passed in1996 under the administrative control of the Director of Entry Taxes, for 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 orimplementing the fiscal policy of the State of West Bengal.

Due to administrative reasons, the Act could not practically be implemented. The employees who wereabsorbed in this Directorate from Entry Taxes Directorate in 1998 were subsequently absorbed in theExcise Directorate and in the newly-formed Directorate of Consumer Affairs and Fair Business Practices in2001.

Objectives/ Nature of Work/ Responsibilities1) Disposal of the residual work of the Directorate of Entry Taxes under TEGCMA & TEGLA Acts are as

follows:-i) Disposal of Refund cases under sections 19(1), 19(3), 20 & Court Orders.ii) Disposal of Appeal cases.iii) Disposal of Revision cases.iv) Disposal of Court cases.In the course of the year 350 Refund cases and 20 Appeal cases were disposed of. There were noRevision cases pending.

2) Disposal of pending establishment work related to the erstwhile employees of the Directorates ofEntry Taxes and Revenue Intelligence, who were absorbed in the Excise and C.A. & F.B.P. Directorates.

3) Disposal of matters of the retired employees of Entry Tax & Revenue Intelligence Directorates.4) No R.T.I. applications were filed in the course of the year and there are no pending applications lying

under disposed.


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Staff pattern and present staff strength :

Sl. No. Designation of Post Sanctioned Strength Present Strength Vacancy

1. Director 1 1 Nil2. Addl. Director (Audit & A/cs.) 2 1 13. Deputy Director 1 Nil 14. Assistant Director 3 Nil 35. Superintendent (C&R) 1 Nil 16. Special Officer (Law) 1 Nil 17. Entry Tax Officer 10 1 98. Personal Assistant 1 1 Nil9. Inspector 14 6 810. Typist/T.Supervisor/T.Gr.I 3 1 211. Telephone Operator Gr.I 2 Nil 212. Bengali Translator 1 Nil 1

13. U.D.C. 13 Nil 1314. L.D.C. 1 Nil 115. Cash Sarkar 1 Nil 116. Peon / Orderly 4 Nil 417. S.I./C.C.C. 4 Nil 4

TOTAL 63 11 52


Office of the Accountant-General, West Bengal audited the accounts of the Directorate on regular basis.


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BUREAU OF INVESTIGATION

Bureau of investigation is the investigative agency of the Directorate of Commercial Taxes under Finance(Revenue) Department entrusted upon with the work of investigation or inquiry into cases of alleged orsuspected evasion of sales tax and malpractices connected therewith. The Bureau was given statutory authorityon 23-03-1974. The Bureau of Investigation constituted under sub-section (1) of section 7 read with clause(e) of section 107 of the Bengal Finance (Sales Tax) Act, 1941 is now discharging its functions through threefunctional units – Unit-1, Unit-2 and Unit-3 vide Notification No. 285 F.T. dated 12-03-2013.

Organisational structure

Bureau of Investigation (Unit-1) is headed by a Special Officer of the rank of Additional Commissioner,Commercial Taxes. The hierarchy of the organisational structure of the unit is as under :


This unit of Bureau is engaged in the investigation into the alleged or suspected evasion of sales tax andmalpractices connected therewith under the West Bengal Sales Tax Act, 1994 and the West Bengal SalesTax Rules, 1995, the West Bengal Value Added Tax Act, 2003 and the West Bengal Value Added TaxRules, 2005 and the Central Sales Tax Act, 1956 and the Central Sales Tax (Registration & Turnover)Rules, 1957 and the Central Sales Tax (West Bengal) Rules, 1958 respectively. Bureau of Investigation (UNIT-I)

The Bureau of Investigation (Unit-1) comprises two wings – Civil Wing and Police Wing and is headedby a Special Officer of the rank of Additional Commissioner. The staff strength (sanctioned and present)is as under : Staff pattern and present staff strength :

CIVIL WING


Addl. Commissioner, Commercial Taxes & Special Officer 01 01 NilSenior Joint Commissioner, Commercial Taxes ** 01 -Joint Commissioner, Commercial Taxes ** 04 -Deputy Commissioner, Commercial Taxes 01 04 -Commercial Tax Officer 03 09 -

COMMISSIONER

ADDITIONAL COMMISSIONER

SENIOR JOINT COMMISSIONER

DEPUTYCOMMISSIONER

ASSISTANT SALESTAX OFFICER

JOINTCOMMISSIONER

SALES TAXOFFICER


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Assistant Commercial Tax Officer 27 33P.A. to Special Officer 01 01 NilP.A. (Gr. II) 02 Nil 02Head Clerk 01 Nil 01Upper Division Clerk 12 02 10Lower Division Clerk 05 Nil 05Typist (Gr. I) 01 01 NilTypist Basic Grade 03 Nil 03Telephone Operator 01 Nil 01Telephone Operator (Basic Grade) 01 Nil 01Driver (Grade-I) 02 Nil 02Driver (Basic Grade) 02 Nil 02Steno-Typist-Clerk 01 Nil 01Assistant Caretaker 01 01 NilRecord Supplier 01 Nil 01Peon 20 04 16Farash 01 Nil 01Night Guard 01 01 NilDarwan 01 Nil 01Sweeper 01 01 Nil

** Variable due to scale-linked designation.

POLICE WING


Deputy Inspector General of Police 01 Nil 01

Superintendent of Police 01 Nil 01

Deputy Superintendent of Police 01 Nil 01

Inspector of Police 06 Nil 06

Sub-Inspector of Police 09 Nil 09

Assistant Sub-Inspector of Police 03 Nil 03

Constable 22 11 11

Police Driver 02 Nil 02

Total 45 11 34

Objectives/ Nature of Work/ Responsibilities :

This unit of Bureau of Investigation upon information or of its own accord or when the State Governmentor the Commissioner so directs, carries out investigation or holds inquiry into any case of alleged orsuspected evasion of tax under the West Bengal Sales Tax Act, 1994, the West Bengal Value Added Tax


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Act, 2003, the Central Sales Tax Act,1956 and the rules made thereunder as well as malpractices connectedto the case.

After receiving information from the Data Analysis Wing (DAW), Regional Economic Intelligence Committee(REIC) and other sources, the officers of Bureau of investigation, Unit-1 process it thoroughly and makenecessary primary survey before getting into the investigation process. For the purpose of investigation theofficers are authorised to search a dealer’s registered place of business and other places as well. Theofficers are also authorised to seize incriminating records and documents and the goods imported into thestate in violation of the statutory provisions. The investigating officers are empowered to issue notice tothe dealers, banks, railway, clearing agents, transporters for examination and explanation of documents.

After the completion of investigation, evaded tax is quantified and reports are sent to the Commissioner,Commercial Taxes and the respective assessing authority of the dealer. If huge evasion of tax is detectedand quantified and if the circumstance so demands, complaint against the dealer is lodged before thepolice authorities.

The cases which this unit of Bureau deals with are usually of the following natures:

1. Concealment of purchases, sales and contractual transfer price

2. False claim of Input Tax Credit

3. False claim of tax exemption on sales

4. False claim of concessional rate of tax on sales

5. Payment of tax at lower rate

This unit of Bureau is also engaged in intercepting and detaining the vehicles carrying goods transported inviolation of the statutory provisions. The officers are authorised to seize such goods and impose penalty asper the provisions of law.

Unit-1 of the Bureau of Investigation has jurisdiction over the dealers of Corporate Division, ChowringheeCircle, South Circle, Dharmatala Circle, Barabazar Circle and Behala Circle of Commercial Tax Directorate.

The Bureau of Investigation (Unit-1) also takes part in the meetings convened by the Regional EconomicIntelligence Committee (REIC) and shares information with the departments like Income Tax, Customsand Central Excise.

Current Policy/ CircularsAt present, the investigation work of this unit of Bureau of Investigation is being conducted following acircular issued by the Commissioner, Commercial Taxes of West Bengal on 14-10-2014. The circularaims at conducting investigation work in a systematic manner maintaining logical procedure and conductingthem expeditiously. Following the circular, show-cause notice is being issued to the dealer inviting hisexplanations/ rebuttal in writing to the specific findings of an investigation. The show-cause notice isbeing sent to the dealer by speed post as well as by communication to the dealer’s e-mail address. Onevery point of suspected evasion, written admission by the dealer or reasons for dispute made by thedealer is being obtained. In this way, the investigation procedure is being made more sound and logical sothat economic offences can be contained more meaningfully having positive impact on augmentation ofrevenue.

Status of ComputerisationComputers are extensively used in the day-to-day functioning of this unit of Bureau of Investigation. Everyinvestigating officer has got a computer with internet connection and other sections of the office are alsoequipped with computers, the total number amounting to 36 (thirty six).


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Achievements:

Over the years, the Bureau of Investigation has increased the search and seizure operations to unearth taxevasion and realise the evaded tax. The trend continues for 2014-15 also. The trend will be clear from thecomparative study as given in the following table :

Financial Opening New New Non- New Total No. of % of Cases No of CasesYear Balance Seizure Seizure Cases Total Cases Cases Disposed Pending at

Cases Cases Disposed of the end ofthe year

2013-14 386 132 169 301 687 252 37 4352014-15 435 - - 523 958 504 53 454

If the function of Unit-1 of Bureau of Investigation is judged from the point of view of realisation of evadedtax, the success of the unit is spectacular. The total realisation including realisation on account of evasionof tax has gone up to `211.35 crore during 2014-15 as compared to `134.34 crore during 2013-14, agrowth of almost 57%. The following table indicates the volume of evasion detected by Unit-1 and amountof realisation :

Financial Concealment of Estimated False claim Estimated Amountyear sales /purchases evaded tax of ITC / evaded tax realised

detected (Rs in lakhs) tax exemption (Rs in lakhs) (Rs in lakhs)(Rs in lakhs) (Rs in lakhs)

2013-14 141900 219300 8517 8773 *134342014-15 196143 7814 246057 12303 *21135


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WEST BENGAL COMMERCIAL TAXES APPELLATE ANDREVISIONAL BOARD

The West Bengal Commercial Taxes Appellate and Revisional Board – erstwhile West Bengal CommercialTaxes Tribunal started functioning on 27.04.1974. It substituted the Board of Revenue. The new namewas given to mark distinction from West Bengal Taxation Tribunal. It is an independent Directorate underthe Department of Finance (Revenue) of the Government of West Bengal since 22.04.1975.


Sl. No Designation of Post Sanctioned Present VacancyStrength Strength

President (Judicial) 1 1 Nil1. Judicial Member 3 Nil 32. Administrative Member 3 3 Nil3. Accounts Member 1 1 Nil4. Registrar 1 1 Nil5. Deputy Registrar 1 Nil 16. Stenographer 6 4 27. Group ‘C’ Staff 31 10 218. Group ‘D’ Staff 16 5 111. Siliguri Branch2. Judicial Member 1 1 Nil3. Administrative Member 1 1 Nil4. Registrar/D.D.O. 1 Nil 15. Stenographer 2 Nil 26. Group ‘C’ Staff 4 Nil 47. Group ‘D’ Staff 3 Nil 3

Total 75 27 48

The President heads the Board of eight members. The President, primus inter pares, and three others areappointed from State Judicial Service, three from State Commercial Taxes Service and one from Audit andAccounts Service. Many of the orders passed by the Board were not only affirmed in but also applaudedby the highest judicial forum. The fact that many of its members who were later served in High Court boretestimony to its success. It bridges the executive to the judiciary and still at times, to the legislature also.

Acts administered :

The Board deals with Commercial Taxes, Agriculture Income Tax and Electricity Duty of the state. TheBoard having almost all the essential features of the court of law is the last quasi judicial fact finding forumin revenue administration. It acts as the forensic sieve to revenue.Position of Revision Cases and Agricultural Income Tax Cases in the West Bengal Commercial TaxesAppellate and Revisional Board in the Financial Year, 2014-15 as on 31.03.2015 :


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A. Revision Cases

i. Opening Balance as on 01.04.2014 10980ii. Revision cases filed during the year, 2014-15 5584

Total 16564iii. Revision cases disposed of during the year, 2014-15 (-) 1153iv. Revision cases restored during the year 92v. Cases pending at the end of this year, 2014-15 15503

B. Agriculture Income Tax Cases

vi. Opening Balance as on 01.04.2014 03vii. Cases received during the year, 2014-15 Nil

Total 03viii. Cases disposed of during the year Nilix. Cases pending at the end of this year, 2014-2015 03

(A+B) Total number of cases pending at the end of the year, 2013-14 15506


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WEST BENGAL SETTLEMENT COMMISSION

The W.B. Finance Act, 2006 made provisions for setting up of a Settlement Commission under the W.B.Sales Tax Act, 1994 and the W.B. VAT Act, 2003 vide notification no. 552-F.T., dated 24.04.2007.

The Commission consists of not less than three members and the eligibility criteria of the members havebeen laid down in the Act.

Several cases can be settled subject to an application being filed for such settlement within statutory timeframe. The cases which can be settled arise when an appeal or revision under the repealed Act or underthe 1994 Act is pending against an assessment which was passed on or before 30.06.2000. Again anyproceedings arising out of any offence alleged to have been committed u/s 88 of the WBST Act, 1994 orSection 93 of the WBVAT Act, 2003 are capable of being settled. Some other types of cases as enumeratedin the explanation to section 8B(2) under the aforesaid two Acts can also be settled. The SettlementCommission administers West Bengal Sales Tax Act, 1994, West Bengal Value Added Tax Act, 2003 andCentral Sales Tax Act, 1956. The Commission was established for the purpose of reducing the load ofcases pending in appeal and revision and settling of pending cases filed before the Commission speedily

Acts administered :

WBST Act, 1994 and WBVAT Act, 2003.


Sl. No. Designation Sanctioned Present Strength Vacancyof Post Strength

1. Clerk 1 1 Nil

2. Peon 1 1 Nil

Total 2 2 Nil

Objectives/ Nature of Work/ Responsibilities:

To settle old cases pending in appeal/revision.

No. of files/cases received, disposed of and pending :

Financial No. of cases No of cases No of cases Total collection No. of casesYear filed disposed of rejected during the pending

period ( `̀̀̀̀ in crore)

2008-2009 71 30 07 0.10 43

2009-2010 80 03 03 0.31 117

2010-2011 84 09 15 Nil 151

2011-2012 29 06 14 0.17 160

2012-2013 12 Nil 101 0.003 71

2013-2014 06 25 40 0.38 12

2014-2015 19 14 15 6.91 2


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WEST BENGAL TAXATION TRIBUNAL

The West Bengal Taxation Tribunal Act, 1987 was enacted from 8 July, 1987 for adjudication or trial ofany dispute, complaint or offence with respect to matters related to levy, assessment, collection andenforcement of any tax under any specified State Act in pursuance of Article 323B of the Constitution ofIndia and for matters connected therewith or incidental thereto. The rules and regulations came into forceon 16 January, 1989.

The head of the Tribunal is the Chairman. The Chairman and the Judicial Members are appointed by theGovernor in consultation with the Chief Justice of Calcutta High Court. The Technical Member is appointedby the Governor on the recommendation of the Selection Committee of three members constituted by theGovernor of which Chairman will be a sitting judge of the High Court nominated by the Chief Justice andtwo other members nominated by the State Government. Apart from Chairman and other Members, thereis a Registrar who is the Principal Officer of the Tribunal, by whatever name designated, and it includesthe Additional Registrar and such other persons who may be discharging the duties of the Registrar.



Chairman 1 1 Nil

Judicial Member 2 1 1

Technical Member 3 1 2

Registrar appointed from W.B.H.J.S. and Sales Tax 1 1 Nil

Deputy Registrar (Administration)* 1 1 Nil

Dy. Registrar (Judicial) from Judicial Department 1 Nil 1

Librarian 1 1 Nil

Section Officer 1 1 Nil

Accountant (in the rank of S.O.) 1 1 Nil


Superintendent (in the rank of H.A.) 1 1 Nil

Record Keeper (Equivalent to U.D.A.) 1 1 Nil

U.D.Assistant 4 4 Nil

L.D.Assistant 4 3 1

Cashier (Ex-Cadre/Equivalent to L.D.A.) 1 Nil 1

Library Assistant 1 Nil 1

Typist (Grade-I) 1 1 Nil

Typist (Basic Grade) 1 Nil 1

Muharrir (Gr-II) 1 Nil 1

Record Supplier 3 Nil 3


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Cash Sarkar 1 Nil 1

Peon (Gr-I) 2 2 Nil

Orderly Peon, Gr-I 4 3 1

Duftry 1 Nil 1

Peon (Basic Grade) 2 Nil 2

Orderly Peon (Basic Grade) 9 1 8

Darwan 1 Nil 1

Night Guard 1 1 Nil

Sweeper 1 Nil 1

Total 53 26 27

*Appointed on deputation from Commercial Taxes Directorate


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

18) The West Bengal Value Added Tax Act, 2003

19) The West Bengal Taxation Tribunal Rules, 1988



85


It has been set up under the W. B. Taxation Tribunal Act, 1987 (w.e.f. 27.02.1989) in pursuance of Article323B of the Constitution for adjudication of any disputes relating to levying, assessment, collection andenforcement of any Tax under any specified State Act as mentioned in the Schedule of the Act.


The office of the West Bengal Taxation Tribunal has 15 P.C.s installed. Two network switches are inoperation under a centralized Server.

With the approval of the Government in the Finance (Taxation) Department, Computer Networking Systemwas introduced in this Tribunal with the technical guidance received from National Informatics Centre(NIC). Customized software “WB-TAX NET” to automate the work of the office of the West Bengal TaxationTribunal has been completed with the technical guidance and support of NIC and hired technical manpowerthrough NIC. Necessary hardware and software have been procured for the full-fledged implementationof the software.

With limited manpower resources at disposal, the website is being somehow managed so that daily causelist and weekly cause list could be put into it. In the meantime, however, a service contract agreementwith a service provider has been entered into for maintenance of P.C.s, components and peripherals forkeeping the IT infrastructure in running condition.

The computerisation of salary through a specialized application called “COSA” supplied by NIC is alreadyin effect since 2006.

Number of files/ cases received, disposed of and pending

Financial Opening New cases Total cases No. of cases % of cases No. of casesyear balance registered registered disposed of disposed of pending

2014-15 3014 2626 5640 908 16.10% 4732


86

OFFICE OF THE COLLECTOR OF STAMP REVENUE, KOLKATA

Origin and history

The registration system in the Bengal Presidency of yore is more than two hundred years old. For bettermanagement of the affairs of the British East India Company in Europe as well as in India, King George IIIpassed in the Council on 9 January 1781, “Rule, Ordinance and Registration” making room for systematicregistration. By this statute, the benefit of the laws of England as far as practicable to this country, wereextended to all persons residing within the town of Calcutta as well as to British subjects, residents in anypart of the provinces of Bengal, Bihar and Orissa and its objectives were to supply the want of registry ofhouses, lands and estimates and to prevent fraud.

Prior to 1993, the Registration Directorate was under the administrative control of Judicial Department,Govt. of West Bengal. In the year 1993, the Directorate has been brought under the administrative controlof Finance Department and renamed as Directorate of Registration and Stamp Revenue, Inspectorate-General of Registration & Commissionerate of Stamp Revenue.

In all the districts, District Magistrates are the Ex-Officio Additional IGR for respective districts.

History of the Collectorate

The office of the Collector of Kolkata established under British rule in India, was subsequently reconstitutedin Independent India in the year 1950 under the authority of the Board of Revenue, West Bengal videBoard of Revenue’s memorandum no. 5228-DE dated 28/06/1950 and is at present functioning underLand & Land Reforms Department after subsequent dissolution of the Board of Revenue, West Bengal.

Collector of Kolkata also functions as Collector of Stamp Revenue, Kolkata under direct control of Finance(Revenue) Department, formerly under Finance (Taxation) Department, and these are two different chargesassigned to the said very post vide Land & Land Reforms Department order no. 3549-DE/LL/O/1E-538/2000-DE dated 10/ 11 April 2002.

Origin of Kolkata Collectorate building

The existing Collectorate building was constructed in 1892, just 10 years after Writers’ Buildings acquiredtheir present Greco-Roman look at the time when Sir Charles Elliot was Lieutenant-Governor of Bengal inthe late Victorian era. The architectural style of this building mixes the French Renaissance mansard roofwith what would later be called the Edwardian Style. It complements the adjacent Writers’ Buildings,being another architectural marvel of the imperial government. It housed a number of different departmentsincluding the Collectorate, which was responsible for the collection of tax revenue. This is a highly ornatebrick building which has been preserved as a part of the plan to preserve the architectural integrity of theBritish’s “Dalhousie Square”.

Collector of Stamp Revenue, Kolkata is empowered to function as Collector of Kolkata within the limit oftown of Kolkata as per sub-section (9) of section 2 of Indian Stamp Act, 1899 like adjudication of properstamp duty under Section 31 of the said Act. When any instrument is brought to him for his opinion as tothe duty with which the said instrument is chargeable, the Collector shall determine the duty with whichin his judgment, the instrument is chargeable. Collector of Kolkata is also empowered to stamp theinstruments impounded and forwarded to him. Apart from the functions stated, Collector of Kolkata isempowered to affix, impress or perforate labels or frank by way of franking machines preferred by publicinstitutions etc., and he is deemed to be authorised officer (authorised officer is known to resemble TreasuryOfficer or Additional Treasury Officer) for the purpose of this Act. He also makes allowances for the


87

spoiled and misused stamps within the limits of the town of Kolkata and is liable to submit monthly cashaccount for the same to the Accountant-General (A.&E.), West Bengal at the end of each accountingmonth. He authenticates P/L cheques and is also liable for maintaining accounts like a banker with regardto receipts and payments of the P/L account holder maintained with Kolkata Collectorate Treasury.

Besides the aforesaid work, Collector of Kolkata functions for certain other receipts of various GovernmentDepartments having their administration functioning within the limits of Kolkata and for issuance of severalcertificates, verification, recovery of Govt. dues and other work assigned by the Government from timeto time.



Collector 1 Nil 1

Probate Deputy Collector 1 Nil 1

Additional Collector 1 Nil 1

Treasury Officer 1 Nil 1

Additional Treasury Officer 1 1 Nil

Special Officer 1 1 Nil

Surveyor 1 1 Nil

Treasurer 1 1 Nil

Accountant 1 1 Nil

Additional Accountant 1 1 Nil

Deputy Treasurer 1 1 Nil

Office Superintendent 1 1 Nil

Stamp Superintendent 1 1 Nil

Steno-typist 1 Nil 1

Treasurer’s Assistant 2 2 Nil

Head Clerk Stamp 1 1 Nil

Additional Head Clerk 3 3 Nil

Upper Division Clerk 55 43 12

Lower Division Clerk 62 23 39

Cash Sarkar 1 1 Nil

Driver(Grade-I) 1 Nil 1

Store Keeper 1 1 Nil

Assistant Store Keeper 2 2 Nil

Packer (Grade-I) 1 1 Nil


88

Nature of Work/ Responsibilities

Collector of Kolkata is the custodian of all kinds of non-postal stamp and submits indents of such stampsto the India Security Press, Nasik Road, Maharashtra and Security Printing Press, Hyderabad, Telenganafor printing them. The Collectorate brings such stamps from these two presses and issues stamps to the 53(fifty three) outlying treasuries throughout the state of West Bengal, including Kolkata Treasury as per theirindents. Full-fledged Reserved State Stamp Store godowns are situated in this office and at C.I.T. AnnexeBuilding, India Exchange Place and due to scarcity of space, Stamps are also stored in the go-down in theoffice of District Magostrate, South 24-Parganans.

Work as such is assigned by the Government vide order nos. 1250-FT & 1251-FT dated 23/11/1002 ofFinance (Taxation) Department.

Recently, work relating to issuance of certificates for various purposes including verification of characterand antecedents received from various services including those of Defence and Railways has been assignedto this office by the Government in the Home Department on the way of formation of the Office of theDistrict Collector, Kolkata.

Irrespective of the said work, Collector of Kolkata functions for collection of revenues under severalHeads of Accounts within the limits of town Kolkata through 22 (twenty two) Branches of State Bank ofIndia situated within Kolkata as will be evident from the reports of staff pattern.


Nowadays, the Office of the Collector of Stamp Revenue, Kolkata has been empowered to function as theOffice of the District Collector, Kolkata under the location covered by the entire CMC area, 141 wardsspread across 200 sq. km, having the power same as a DM, except for magisterial powers like declarationof curfew that will remain with the Police Commissioner and Shri Avanindra Singh, IAS was the first

Packer 1 1 Nil

Duftry (Grade-I) 1 1 Nil

Duftry 1 1 Nil

Counter (Grade-I) 1 1 Nil

Counter 2 1 1

Farash 1 1 Nil

S.S.V. 3 3 Nil

Peon(Grade-I) 14 10 4

Peon 27 Nil 27

Process Server 10 1 9

Mazdoor 4 3 1

Total 208 109 99



89

person to be assigned the said charges designated as Officer-on-Special Duty, Kolkata District underP.&A.R. Department’s notification no. 3203-PAR(WBCS)/1D-205/2012 dated 21/09/2012 read with Land& Land Reforms Department’s notification no. 8587-Estt/1E-130/2009 dtd. 17/10/2012 and thereafter thepresently incumbent Dr. Rashmi Kamal, IAS has been assigned the said charges w.e.f. 11/03/2013 inplace of Sri Avanindra Singh in view of P&A.R. Department’s notification no. 376-PAR(IAS)/7P-191/2011dated 18/02/2013.

In addition to the charges assigned for the said post, the work related to issue of Domicile Certificate to theresidents under the jurisdiction of Kolkata Police area has been entrusted upon this office of the Collectorof Kolkata by the Internal Security Branch, Home Department under order no. 01-I.S./10D-334/12 dated24/12/2012.

Besides the above work, issue of Income Certificate for subsidy on interest accrued upon EducationalLoan as well issue of certificates for various other purposes has been assigned to this Office by theGovernment.

Achievements

Non-postal stamps are being distributed throughout the state of West Bengal through 53 outlying treasuries& sub-treasuries. Government revenues are being collected through 22 branches of State Bank of Indialocated in the city of Kolkata. Office of the Collector of Kolkata plays an important role in collectingGovernment revenues on behalf of the several Departments under the Government of West Bengal andfor collection of stamp revenue through SBI receipts, by way of loading of franking machine and throughadjudication of stamp duty.

Distribution programme of non-postal stamps by Reserve State Stamp Store (R.S.S.S.) during 2014-15

Balance in hand of Received non-postal Distributed non-postal Balance as onnon-postal stamps as on stamps from S.P.P. stamps to different 31 March 2014

1 April 2014 Hyderabad, I.S.P. Nashik Treasuries ofand M/s. Saraswaty West Bengal

Press Limited

Rs. 468,17,51,520 Rs. 807,48,75,000 Rs. 616,48,66,000 Rs. 659,17,60,520


91ANNUAL ADMINISTRATIVE REPORT 2013-14FINANCE DEPARTMENT

91

BUDGET BUDGET BUDGET BUDGET BUDGET BBBBBRANCHRANCHRANCHRANCHRANCHThe main task of the Branch is preparation of Budget (Annual Financial Statement) and estimates of resourcesfor five-year plans and annual plans, and managing the ways and means position of the State. For smoothfunctioning of this Branch, a few Cells have been formed. These are Development Cell, Loan Cell, StatisticalCell, RIDF (Rural Infrastructure Development Fund) Cell, PMU (Project Monitoring Unit), General Celland Record Cell.


Sl. No. Designation of Post Present Strength1. Secretary 1

2. Joint Secretary 3

3. Deputy Secretary 1

4. Assistant Secretary 4

5. Section Officer 5

6. Computer Programme 1

7. Network Administrator 1

8. Head Assistant 8

9. Personal Assistant to Secretary 2

10. Personal Assistant to Joint Secretary 3

11. Upper Division Assistant 19

12. Lower Division Assistant 3

13. Supervisory Grade Typist 1

14. Grade-I Typist 2

15. Basic Grade Typist 1

16. Muharrir I & II 4

17. Record Supplier 1

18. Group ‘D’ Staff 11

Total 71

Nature of Work :Preparation of Annual Financial Statement and Budget Documents and presentation of the same to theLegislative AssemblyUnder Article 202 of the Constitution, a statement of estimated receipts and expenditure of the Governmenthas 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 receiptsand payments / disbursements of Government under the three parts in which Government accounts arekept: (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Account. Budget is prepared in accordancewith 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 ofIndia and also receipts from recoveries of loans granted by it form the Consolidated Fund. All expenditureof the Government is incurred from the Consolidated Fund and no amount can be withdrawn from thatFund without authorization of the Legislature.


92

Occasions may arise when Government may have to meet urgent unforeseen expenditure pendingauthorization of the Legislature. The Contingency Fund is an imprest placed at the disposal of the Governorto incur such expenditure. The approval of the Legislature for such expenditure and for withdrawal of anequivalent amount from the Consolidated Fund is subsequently obtained and the amount spent fromContingency Fund is recouped to the Fund. The corpus of the Fund authorized by the Legislature, atpresent, is Rs. 20 crores. This Fund is also used to meet unforeseen emergent expenditure like decretaldues etc.

Besides the normal receipts and expenditure of Government which relate to the Consolidated Fund, certainother transactions enter Government accounts, in respect of which Government acts more as a banker, forexample, transactions relating to provident funds, deposits and advances, etc. The moneys thus receivedare kept in the Public Account and the connected disbursements are also made there from.

Under the Constitution, certain items of expenditure like emoluments of the Governor, salaries andallowances of the Speaker and the Deputy Speaker of the Legislative Assembly, salaries and allowances ofthe Judges of the High Court, interest on and repayment of loans raised by Government and paymentsmade to satisfy decrees of Courts, etc., are charged on the Consolidated Fund. The Budget Statementshows the expenditure charged on the Consolidated Fund separately. Under the Constitution, Budget hasto 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 tobe voted by the Legislative Assembly and submitted in the form of Demands for Grants in pursuance ofArticle 203 of the Constitution. The Demands for Grants are presented to the Legislative Assembly alongwith 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 amountof expenditure for which the Demand is presented. This is followed by the estimates of expenditure underdifferent major heads of expenditure. The break-up of the expenditure on each programme /organizationbetween “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 estimatesfor the Annual Plan for the next year are prepared in October / November every year for presentation of thesame to the Planning Commission. Latest estimates for the current year and the estimates for the next yearare prepared in consideration of the following:

a) Balance from current revenuesb) Contribution from Public Enterprisesc) State Provident Funds (Net)d) Miscellaneous Capital Receipts (Net)e) Plan Grants under Finance Commissionf) Small Savings (Net)g) Market Borrowings (Net; SLR Based)h) Negotiated Loansi) Bonds / Debentures (Non-SLR Based)j) Additional Resource Mobilizationk) Adjustment of Opening Balancel) Surplus of Local Bodies (Net)m) Central Assistance


93

Budget Branch exclusively deals with the following matters regarding administrative approval of schemesand release of funds :

a) Externally Aided Projects.b) Rural Infrastructure Development Fundc) Schemes implemented with assistance from HUDCOd) Schemes implemented with assistance from NCDCe) National Social Assistance Programmef) Upgradation / Special Problem Grants and Local Body Grants recommended by Finance

Commissiong) 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 Guaranteesb) Conversion of Loan into Grant / Equityc) Writing Off of Loand) Partial or Full waiver of interest

The following matters are examined in the first instance by the Administrative Groups of the FinanceDepartment and thereafter referred to this Branch with their observations / recommendations:

a) Reappropriation of fund from one Head of Account to anotherb) Augmentation of the existing budgetary provision under any Head of Accountc) Drawal of Advance from Contingency Fund of the State Government and recoupment thereofd) 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) Actevery year. In addition, the Budget Branch has to enact the Appropriation Act from time to time for regu-larization of excess expenditure for which sanction of legislature could not be obtained in the year towhich such expenditure relates.

Financial Key Indicators of the State :

Fiscal health and fiscal stress areas of a State depend upon the financial key indicators of a State and suchindicators in turn reflect upon the status of implementation of fiscal policies undertaken by the State. Fiscalhealth of a certain State can be gauged by judging the status of certain parameters, like Revenue Receipt,Revenue Expenditure, Capital Expenditure, Revenue Deficit, Fiscal Deficit, Own Tax Revenue collection,Debt figures, Year-wise Pension and Salary growth, growth in Interest payments, Outstanding Guaranteeetc. There have been serious efforts on behalf of the state in recent years to arrest off-beat tendencies offinancial key indicators and control them steadily to suggest favourably conditions of fiscal health andstability for the State.Efforts have been made regarding this to highlight the suggestive features of the indicators through year-on-year comparison-based Tables. The Tables can highlight for instance yearly growth in Revenue Receipts,reduction in Revenue Expenditure, decrease in Revenue Deficit and Fiscal Deficit, decrease in Debt fig-ures, reduced rates of growth in Pension, Salary and Interest payments, increase in Capital Expenditureand so on. The Tables so furnished can therefore be discussed on the basis of values of parameters theyrepresent:


94

Revenue Deficit and Fiscal Deficit :

Revenue Deficit and Fiscal Deficit of the State are observing decreasing trends over the last few years, evenmore so in 2014-15. State’s Revenue Deficit and Fiscal Deficit as percentage of GSDP for 2014-15 were1.96% and 3.13% respectively which are much less than similar figures for 2013-14. The State’s RevenueDeficit as in 2013-14 was 2.49% of the State’s GSDP for that year, and Fiscal Deficit was 3.34% of GSDP –which were both marginally higher than corresponding figures for the year previous to it, that were 2.17%and 3.01% respectively. These indices in 2012-13 were however lower than those in 2011-12, when Rev-enue Deficit stood at 2.76% of GSDP and Fiscal Deficit registered figures of 3.35 as percentage of GSDP.

Revenue as a % of GSDP

Financial Year Revenue Deficit GSDP* ( `̀̀̀̀ in Crore) Revenue as a %( `̀̀̀̀ in Crore) (at current prices) of GSDP

2010-11 17273.96 473890.00 3.652011-12 14571.33 553901.35 2.632012-13 13815.13 636696.58 2.172013-14 18915.48 758519.62 2.492014-15 17137.40 875027.38 1.96

* Note: GSDP estimation for the year 2011-12 to 2014-15 are taken converted base year 2011-12 and for the year 2010-11taken the base year 2004-05. The figures of the years 2012-13, 2013-14 and 2014-15 are provisional, quick and advancefigures respectively. All figures are taken from AG, West Bengal and BAE&S, Govt. of West Bengal.

Fiscal Deficit as a % of GSDP

Financial Year Fiscal Deficit GSDP* ( `̀̀̀̀ in Crore) Fiscal Deficit as a %( `̀̀̀̀ in Crore) (at current prices) of GSDP

2010-11 19534.96 473890.00 4.122011-12 17704.88 553901.35 3.202012-13 19146.63 636696.58 3.012013-14 25347.90 758519.62 3.342014-15 27345.29 875027.38 3.13


Debt SituationDebt of the State as percentage of GSDP has been showing a creditably consistent decrease for yearstogether, even more so at a larger level in 2014-15 – which is indeed a positive trend for fiscal health of thestate. It decreased from being 42.43 in 2008-09 to 42.04 in 2009-10 to 40.65 in the year immediatelyfollowing it to 39.31 for 2011-12 to 37.50 in 2012-13 to the latest low of 35.99 in 2013-14. Debt aspercentage of GSDP for the State has further observed a steady nosedive for the year 2014-15 at 31.72.

Debt as a % of GSDP

Financial Year Debt GSDP* (`̀̀̀̀ in Crore) Debt as a % of GSDP(`̀̀̀̀ in Crore) (at current prices)

2010-11 187387.40 473890.00 39.542011-12 207702.04 553901.35 37.502012-13 229778.76 636696.58 36.092013-14 251996.61 758519.62 33.222014-15 277579.20 875027.38 31.72



95

State’s Own Tax Revenue

State’s Own Tax Revenue collection grew up by 31.56 percent in 2012-13 from registering collection of`24938.16 crore in 2011-12 to ̀ 32808.49 crore in 2012-13, which further increased to ̀ 35830.56 crorein 2013-14 at a percentage rate of 9.21 percent. Because of the ambit of the own tax base being next tomaximized by 2012-13, there has been a rather reduced growth rate of growth in 2013-14 with respect to2012-13 than previous year. The Own Tax Revenue to GSDP ratio likewise saw a drop of 4.72 in 2013-14after it recorded a recent high of 5.15 in 2012-13. State’s Own Tax was to observe a further growth incollection in the year 2014-15 by a factor of 10.00%, while as percentage of GSDP it was to register afigure of 4.50 for the same year.

State’s Own Tax as a % of GSDP

Financial Year State’s Own Tax GSDP* ( ` in Crore) State’s Own Tax as( ` in Crore) (at current prices) a % of GSDP

2010-11 21128.74 473890.00 4.462011-12 24938.16 553901.35 4.502012-13 32808.49 636696.58 5.152013-14 35830.56 758519.62 4.722014-15 39411.96 875027.38 4.50


Year wise State’s Own Tax Revenue and GSDP growth

Financial Year State’s Own State’s Own GSDP* GSDP Growth (%)Tax Revenue Tax Growth (%) (at current prices)( ` in Crore) ( ` in Crore)

2010-11 21128.74 25.02 473890.00 16.852011-12 24938.16 18.03 553901.35 16.882012-13 32808.49 31.56 636696.58 14.952013-14 35830.56 9.21 758519.62 19.132014-15 39411.96 10.00 875027.38 15.36


About Revenue Receipts and Revenue Expenditure

The ratio of Revenue Expenditure to Revenue Receipts had been showing hovering around the same figurefor the last few years. In 2011-12, where the ratio was at 124.80, it observed a marginal decline at 120.23for the following year 2012-13, before again moving slightly upward at 125.95 for the year 2013-14.After 2012-13, the tax base has been nearly maximized. Therefore, thereafter in the following years, due toan increasing revenue expenditure, the concerned ratio is supposed to observe an increasing trend. Due tothis base-effect of revenue earnings, the ratio of revenue expenditure and revenue receipts for 2013-14 isseen to increase marginally at 125.95 compared to the previous year’s 120.23. But the trend was slightlyreversed in the year 2014-15, when the ratio was to marginally slide down at 119.81.


96

Revenue Receipt of the State and its Classification

Actual Revenue Receipts of the State for 2014-15 has been pegged at `86514.21 crore, which is signifi-cantly higher by a factor of 18.70% over that of the previous year, which stood at `72881.79 crore, in2013-14. Over the total share of Revenue Receipts in 2014-15, 45.56% accounted for State’s Own TaxRevenue, 28.43% for Share in Central Taxes, 1.88% fell in the brackets of State’s Own Non-Tax Revenueand the remaining 24.13% accounted for the Other Sources of Revenue Receipts for the State. In absoluteterms State’s Own Tax Revenue collection grew up to ̀ 39411.96 crore in 2014-15 from ̀ 35830.56 crorein 2013-14, thereby registering a notable growth of 10%.

Revenue Expenditure as a % of Revenue Receipt

` in crore Revenue Expenditure as aFinancial Year Revenue Receipt Revenue Expenditure % of Revenue Receipt

2010-11 47264.20 64538.16 136.552011-12 58755.04 73326.37 124.802012-13 68295.75 82110.88 120.232013-14 72881.79 91797.27 125.952014-15 86514.21 103651.61 119.81

All figures are taken from AG. West Bengal.


97

Pattern of Revenue Receipts` in crore

Financial Share in State’s own Non-Tax Grants-in- TotalYear Central Taxes Tax Revenue Revenue Aid

2010-11 15954.95 21128.74 2380.50 7800.01 47264.202011-12 18587.81 24938.16 1340.25 13888.82 58755.072012-13 21226.27 32808.49 1918.15 12342.84 68295.752013-14 23175.02 35830.56 2022.75 11853.49 72881.792014-15 24594.95 39411.96 1626.66 20880.64 86514.21

Account-wise classification of State’s Own Tax Revenue

Nearly, on all counts of state’s Own Tax Revenue collection over the last few years, there has beenconsistent growth. Taxes and Duties on Electricity, amongst them, observed as if a quantum jump incollection in the year 2012-13, when it registered a ‘reeling’ growth of 350.07 percent. Other Taxes head,as mentioned, hereunder also saw a growth of 258.46 percent in the same time period. Although, not atsuch huge rates, all other tax heads also registered growths consistently till 2014-15. Taxes on Sales,Trades etc., which had contributed the bulk for state’s Own Tax Revenue collection over the years hadregistered consistent growth rate figures of 16.78 percent in 2012-13, 18.20 percent in 2013-14 and 9.53percent in 2014-15.

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

`̀̀̀̀ in croreMajor Heads of Account 2010-11 2011-12 2012-13 2013-14 2014-15

Land Revenue 1253.66 1872.23 2023.72 2253.54 2275.74

Stamp and Registration Fees 2265.21 2731.68 4357.23 4053.07 4196.20

State Excise 1783.34 2117.04 2621.43 3017.66 3587.02

Taxes on Sales, Trades, etc. 13275.77 15888.41 18554.76 21931.09 24021.91

Taxes on Vehicles 936.01 1007.23 1221.55 1350.66 1504.68

Other taxes on Income and Expenditure 388.54 426.68 448.01 465.28 464.14

Taxes and Duties on Electricity 769.09 408.19 1837.15 1213.38 1946.83

Others* 457.12 486.71 1744.64 1545.88 1415.45

Total 21128.74 24938.17 32808.49 35830.56 39411.97

Others include Taxes on Agricultural Income, Taxes on Immovable Property other than Agricultural Land, Taxes on Goodsand Passengers, Taxes and Duties on Commodities and Services etc. All figures are taken from AG, West Bengal

All figures are taken from AG. West Bengal.


98


99

Pension, salary and interest payments

Government’s expenditure towards pension payment has been witnessing a consistent downfall in growthrates over the last few years. From a growth rate of 24.61 percent in 2011-12, it decreased to 9.64 percentin 2012-13, which again observed a decreased rate of 5.45 percent in 2013-14. In 2014-15, further on,pension payments growth rate has stooped even lower to register figures of 4.22 per cent. Salary paymentson behalf of the state have also been observing, on an average, a reduced rate of growth over the last fewyears – shrinking from 8.13 percent in 2011-12 to 5.04 percent in 2012-13, to an even decreased rate of3.82 percent for 2013-14 before observing a slightly increased rate of growth of 5.30 percent for 2014-15.

Year wise pension and salary growth

Financial Pension Pension Total Salary Total Salary Interest InterestYear (`̀̀̀̀ in Crore) Growth (%) (`̀̀̀̀ in crore) Growth (%) (`̀̀̀̀in crore) Growth (%)

2010-11 8077.96 24.07 24954.18 14.05 13817.30 3.852011-12 10065.74 24.61 26983.73 8.13 15895.99 15.042012-13 11035.69 9.64 28343.37 5.04 17570.70 10.542013-14 11637.86 5.45 29425.38 3.82 20756.81 18.132014-15 12128.21 4.22 30985.10 5.30 21587.99 4.00

All figures are taken from AG, West Bengal

Interest as a % of Revenue Receipt

Financial Year Interest Revenue Receipt Interest as a % of( `̀̀̀̀ in Crore) ( `̀̀̀̀ in Crore) Revenue Receipt

2010-11 13817.30 47264.20 29.332011-12 15895.99 58755.04 27.052012-13 17570.70 68295.75 25.732013-14 20756.81 72881.79 28.482014-15 21587.99 86514.21 24.95


Pension as a % of Revenue Receipt

Financial Pension Revenue Receipt Pension as a %Year (`̀̀̀̀in Crore) (`̀̀̀̀ in Crore) of Revenue Receipt

2010-11 8077.96 47264.20 17.092011-12 10065.74 58755.04 17.132012-13 11035.69 68295.75 16.162013-14 11637.57 72881.79 15.972014-15 12128.21 86514.21 14.02


Total Salary as a % of Revenue Receipt

Financial Year Total Salary Revenue Receipt Total Salary as a % of( `̀̀̀̀ in crore) ( `̀̀̀̀ in Crore) Revenue Receipt

2010-11 24954.18 47264.20 52.802011-12 26983.73 58755.04 45.932012-13 28343.37 68295.75 41.502013-14 29425.38 72881.79 41.742014-15 30985.10 86514.21 35.82



100

Sector-wise Allocation of Revenue Expenditure

Economic Services expenditure under State Plan head has increased consistently from 2011-12 onwards.It went up by 21.10% in the year 2011-12, by 45.53% in 2012-13, again by 20.38% in 2013-14 and by87.45% in 2014-15 with respect to years immediately preceding them. Within the Economic Services,Rural Development has always enjoyed the major share. Allocation for it went up from ̀ 1359.25 crore in2010-11 to `1571.68 crore in 2011-12, thereby going up by a factor of 15.63%. It further went up to`2455.02 crore in 2012-13, again gaining by a factor of 56.21% and inching further forward by 8.42%from `2455.02 crore to `2661.74 crore in 2013-14. Allocation for Rural Development went up by aphenomenal 292.34% in 2014-15. Transport sector has experienced the next best sub-sectoral allocationover the years. In 2010-11, the allocation stood at `840.21 crore which increased by a factor of 9.61% to`1572.41 crore and then again went up by a factor of 21.27% in 2013-14 to stand at `1906.91 crore andfell by 9.97% to register figures of ̀ 1716.86 crore for the year of 2014-15. Agriculture and allied activitieshave again come up with some considerable allocation under their heads over the same period of time.Allocation under its head was ̀ 746.74 crore in 2010-11, which went down by a factor of -2.21% in 2011-12 to register figures of Rs.730.26 crore, again shot up by a factor of 30.84% to be at `955.47 crore for2012-13 and further surged ahead at 19.28% to be pegged at `1139.67 crore in 2013-14. In 2014-15, itregistered figures of `1857.23 crore at a yearly growth of 62.96%.

Social Services spending has also been on a consistent upswing over the last few years. At a growth rate of18.03%, social sector spending grew up from `6845.61 crore in 2010-11 to `8080.14 crore in 2011-12.This growth was further sustained at 27.15% in 2012-13 when spending in the same sector went up from`8080.14 crore in 2011-12 to `10273.91 crore in 2012-13. In 2013-14, the growth was 32.15% withsocial sector spending in 2012-13 at `10273.91 crore growing up to `13576.76 crore in 2013-14. In2014-15, social sector spending allocation grew up from ̀ 13576.76 crore to ̀ 19753.81 crore at a rate of45.50%. Urban Development, General Education and Social Security & Welfare have grabbed the firstthree spots of sub-sectoral allocation within the Social Services sector. Urban Development spendingwent up by 11.14% in 2011-12 as compared to 2010-11, which further saw an upward move by 12.11%in 2012-13 by increasing from `2074.81 crore to `2326.03 crore and the growth persisted at 12.02% in2013-14, when spending in the sub-sector grew from `2326.03 crore in 2012-13 to `2605.68 crore in2013-14. It however fell down to `235798.37 crore in 2014-15 at a rate of 9.51%. General Educationsector saw some massive growth rates at 16.13% in 2011-12, 36.61% in 2012-13, before falling a bit at0.04% in 2013-14 before reviving splendidly for a growth of 88.38% in 2014-15. Social Security & Welfaresector too was growing steadily at 23.13% in 2011-12, 12.15% in 2012-13, 112.97% in 2013-14 and21.80% in 2014-15.

General Services expenditure grew up by 47.88% in 2012-13, 66.27% in 2013-14 and 36.94% in 2014-15, of which Administrative Services witnessed a growth in spending at 34.21% in 2012-13, 77.69% in2013-14 and 30.84% in 2014-15.

Grants-in-aid contributions spending went up from ̀ 20.51 crore in 2010-11 to ̀ 20.63 crore in 2011-12 at0.59%, from ̀ 20.63 crore in 2011-12 to ̀ 22.50 crore in 2012-13 at 9.06% from ̀ 22.50 crore in 2012-13to `41.29 crore in 2013-14 at a whopping rate of 83.51% in 2013-14 and from `41.29 crore to `58.50crore at a robust rate of 41.68% in 2014-15.


101

Sector Wise State Plan Expenditure

Rupees in Lakh

Heads 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Agriculture and Allied Activities 74674.47 73026.48 95547.14 113967.25 185723.30

Irrigation and Flood Control 30734.37 47317.31 68756.25 81394.91 147749.09

Rural Development 135924.82 157168.12 245501.55 266173.89 1044309.15

Special Areas Programmes 61605.49 92143.25 106951.25 114446.29 139606.12

Sub-total 302939.15 369655.16 516756.19 575982.34 1517387.66

Energy 39823.97 62264.72 88197.16 163239.09 127510.87

General Economic Services 1964.78 3605.58 14127.20 10741.29 12155.60

Industries and Minerals 47343.26 50156.27 64657.92 72289.57 70431.95

Science, Technology & Environment 2739.71 2105.48 2916.05 2940.38 5083.63

Transport 84020.67 92091.87 157241.31 190691.12 171685.96

Sub-total 175892.39 210223.92 327139.64 439901.45 386868.01

Total 478831.54 579879.08 843895.83 1015883.79 1904255.67Art & Culture 739.04 763.29 2879.55 3689.80 11091.09

General Education 178701.66 207533.20 283515.57 271925.17 512256.79

Health and FW (Medical) 47834.66 76947.35 63698.27 122741.06 300563.83

Housing 12736.83 12398.59 59529.39 71707.64 68852.76

Information and Broadcasting 189.18 309.85 1049.31 2767.70 3137.18

Labour and Employment 3908.36 4593.82 6257.31 1318.75 17894.65

Others under Social Services 40539.51 38519.40 44846.99 59129.16 122241.24

Social Security & Welfare 125556.40 154592.79 173376.19 369232.63 449724.27

Sports & Youth Services 15067.16 18507.87 27348.70 37822.15 45202.77

Technical Education 12274.12 11797.20 15019.06 17083.95 14226.35

Urban Development 186690.36 207480.62 232602.97 260567.84 235798.37

Water Supply & Sanitation 27344.06 40910.58 75694.57 101177.11 106051.05

Welfare of SC, ST and OBC’s 32979.43 33659.59 41572.67 38512.55 88340.29

Total 684560.77 808014.13 1027390.56 1357675.51 1975380.64Administrative Services 17185.44 16430.42 22049.90 39180.84 51263.57

Fiscal Services 974.30 927.26 3607.36 3650.77 7340.39

Organ of State 181.71 139.26 217.37 218.76 311.71

Pension and Miscellaneous Services 0.00 0.00 0.00 -28.47 0

Total 18341.44 17496.94 25874.64 43021.89 58915.67

3604 2051.17 2062.50 2250.00 4129.00 5850.00

Total 2051.17 2062.50 2250.00 4129.00 5850.0

Grand Total 1183784.92 1407452.65 1899411.03 2420710.19 3944401.98

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102

State position in Development & Capital Expenditure

The expenditure on accounts of development has been regularly increasing in quantum since 2011-12. Ithas registered variable rates of growth over the years; 12.86% in 2011-12, 20.65% in 2012-13 and 11.79%in 2013-14 until there was an impressive rate of growth of 21.98% in 2014-15. As percentage of totalexpenditure, development expenditure for the year was a massive 57.44% for the year.

Similar has been the case with respect to capital expenditure of the state, with increasing quantum ofexpenditure over the years. 36.80% has been the growth rate of capital expenditure in 2014-15 withrespect to the year previous to it. As percentage of total expenditure, it was 8.44% in 2014-15, the highestover the last few years.

Development Expenditure & Growth (YoY) in Percentage

Year `̀̀̀̀ in Crore Year-on-Year DevelopmentTotal Expenditure Development Growth Rate (%) Expenditure as %

Expenditure of Total Exp.2011-12 83830.88 42952.64 12.86 51.242012-13 95357.49 51824.18 20.65 54.352013-14 108513.39 57936.08 11.79 53.392014-15 123042.43 70672.24 21.98 57.44


103

Capital Expenditure & Growth (YoY) in Percentage

Year `̀̀̀̀ in Crore Year-on-Year CapitalTotal Expenditure Capital Growth Rate (%) Expenditure as %

Expenditure of Total Exp.2011-12 83830.88 3211.72 21.96 3.832012-13 95357.49 5611.33 74.71 5.882013-14 108513.39 7590.25 35.27 6.992014-15 123042.43 10383.39 36.80 8.44

MANAGEMENT OF STATE GOVERNMENT ACCOUNTS & DEBT STATISTICS

Reserve Bank of India (RBI) is the Banker and the Debt Manager of the State Government. The StateGovernment’s Account is maintained by the Central Accounts Section (CAS) of the RBI at Nagpur. Allreceipts and payments as far as the Consolidated Fund of the State is concerned are taken care of in theAccounts maintained by the CAS, Nagpur. All transfers made by the Government of India in favour of theState are passed on to the Consolidated Fund through CAS, Nagpur.

In terms of the agreement entered into by the State Government with the RBI, a minimum daily balance isrequired to be maintained in the Government Account kept with RBI. In case, the daily balance falls shortof the agreed minimum balance, the RBI first of all provides required money by way of withdrawal (partly/ fully) of the Government of India Treasury Bills held on behalf of the State Government. When necessary,a special Ways and Means Advance (WMA) ceiling of which has already been fixed is allowed by the RBIto maintain the daily minimum cash balance. If the shortfall is not made good even with special WMA,RBI grants normal WMA to maintain the daily minimum cash balance. However, there is a ceiling ofWMA. The rate of interest charged on special WMA is 1% below the Bank Rate. Rate of interest on normalWMA is equal to the Bank Rate for a period up to 90 days and 1% above the Bank Rate for the periodbeyond 90 days. Incapability of maintaining the daily minimum balance even with the special and normalWMA will put the State under Over Draft (OD). The maximum number of days that the State can be in ODis 14 consecutive working days. No State Government is allowed to be in OD for more than 36 workingdays in a quarter of a year. The RBI also manages the Market Borrowing Programmes of the State Governmentin line with the recommendations of the Planning Commission of India either by Auction or by Tap Issuetime to time.


104

The details of Market Loan taken, Limit of Ways & Means / Overdrafts and Rate of interest on Ways &Means Advances / Overdrafts during last three years are given below.

Market Loan during 2011-2012:

Sl. No. Nomenclature Face Value ( in lakh) Date of Credit1 8.36% WBGS 2021 1400.0000 08.04.20112 8.44% WBGS 2021 1773.0000 21.04.20113 8.60% WBGS 2021 2000.0000 06.05.20114 8.60% WBGS 2021 3000.0000 08.06.20115 8.65% WBGS 202 1000.0000 06.07.20116 8.61% WBGS 2021 1000.0000 20.07.20117 8.55% WBGS 2021 1000.0000 10.08.20118 8.64% WBGS 2021 1000.0000 30.08.20119 8.65% WBGS 2021 1500.0000 14.09.201110 9.08% WBGS 2021 1500.0000 19.10.201111 9.28% WBGS 2021 1000.0000 23.11.201112 9.04% WBGS 2021 1250.0000 07.12.201113 8.81% WBGS 2021 1300.0000 21.12.201114 8.75% WBGS 2022 800.0000 11.01.201215 8.66% WBGS 2022 1000.0000 25.01.201216 8.80% WBGS 2022 1000.0000 22.02.201217 9.36% WBGS 2022 667.6000 30.03.2012

22190.6000Note: WBGS = West Bengal Government Stock


Sl. No. Nomenclature Face Value ( in lakh) Date of Credit1 9.31% WBGS 2022 2500.0000 25.04.20122 9.23% WBGS 2022 1000.0000 09.05.20123 9.22% WBGS 2022 1500.0000 23.05.20124 8.95% WBGS 2022 500.0000 20.06.20125 8.91% WBGS 2022 1500.0000 18.07.20126 8.96% WBGS 2022 1500.0000 22.08.20127 8.92% WBGS 2022 1500.0000 20.09.20128 8.90% WBGS 2022 2000.0000 17.10.20129 8.89% WBGS 2022 500.0000 07.11.201210 9.01% WBGS 2022 2000.0000 21.11.201211 9.03% WBGS 2022 2000.0000 19.12.201212 8.64% WBGS 2023 800.0000 23.01.201313 8.60% WBGS 2023 500.0000 20.02.201314 8.66% WBGS 2023 1200.0000 06.03.201315 8.66% WBGS 2023 1500.0000 20.03.2013

20500.0000Note: WBGS = West Bengal Government Stock


105


Sl. No. Nomenclature Face Value ( in lakh) Date of Credit1 8.26% WBGS 2023 1000.00 25.04.20132 7.63% WBGS 2023 1000.00 22.05.20133 7.82% WBGS 2023 2000.00 19.06.20134 7.98% WBGS 2023 1000.00 03.07.20135 9.48% WBGS 2023 1000.00 17.07.20136 9.72% WBGS 2023 1000.00 01.08.20137 9.84% WBGS 2023 933.58 28.08.20138 9.94% WBGS 2023 1500.00 25.09.20139 9.35% WBGS 2023 1000.00 09.10.201310 9.35% WBGS 2023 566.42 23.10.201311 9.42% WBGS 2023 1500.00 06.11.201312 9.42% WBGS 2023 1000.00 20.11.201313 9.37% WBGS 2023 500.00 04.12.201314 9.54% WBGS 2023 1000.00 18.12.201315 9.4% West Bengal SDL 2024 800.00 01.01.201416 9.26% West Bengal SDL 2024 1200.00 16.01.201417 9.42% West Bengal SDL 2024 1000.00 30.01.201418 9.72% West Bengal SDL 2024 1000.00 12.02.201319 9.85% West Bengal SDL 2024 1000.00 26.02.201420 9.70% West Bengal SDL 2024 1000.00 12.03.2014

21000.00

Note: WBGS = West Bengal Government Stock; SDL = State Development Loan


Sl. No. Nomenclature Face Value ( in lakh) Date of Credit

1 9.40% West Bengal SDL 2024 1800.00 23.04.20142 9.23% West Bengal SDL 2024 800.00 15.05.20143 9.15% West Bengal SDL 2024 1000.00 28.05.20144 9.00% West Bengal SDL 2024 1000.00 25.06.20145 8.98% West Bengal SDL 2024 1500.00 23.07.20146 9.10% West Bengal SDL 2024 1500.00 27.08.20147 8.99% West Bengal SDL 2024 2000.00 24.09.20148 8.74% West Bengal SDL 2024 1500.00 29.10.20149 8.44% West Bengal SDL 2024 1000.00 12.11.201410 8.45% West Bengal SDL 2024 1000.00 26.11.201411 8.17% West Bengal SDL 2024 1000.00 10.12.201412 8.27% West Bengal SDL 2024 1000.00 24.12.201413 8.10% West Bengal SDL 2025 3000.00 28.01.201514 8.08% West Bengal SDL 2025 2500.00 25.02.201515 8.10% West Bengal SDL 2025 1300.00 11.03.2015

21900.00

Note: SDL = State Development Loan


106

Limit of Ways & Means/Overdrafts:

Year w.e.f. Normal/Special Limit amount ( ` in crore)

2011-12 1.04.2011 to 31.03.2012 Normal 545.00

01.04.2011 to 30.11.2011 Special 949.61

01.12.2011 to 31.03.2012 Special 939.16

2012-13 01.04.2012 to 31.03.2013 Normal 545.00

01.04.2012 to 15.01.2013 Special 939.16

16.01.2013 to 17.01.2013 Special 863.12

18.01.2013 to 19.02.2013 Special 862.82

20.02.2013 to 12.03.2013 Special 863.30

13.03.2013 to 31.03.2013 Special 910.06

2013-14 01.04.2013 to 10.11.2013 Normal 545.00

11.11.2013 to 31.03.2014 Normal 545.00

01.04.2013 to 31.07.2013 Special 937.54

01.08.2013 to 01.09.2013 Special 938.91

02.09.2013 to 30.09.2013 Special 944.61

01.10.2013 to 31.10.2013 Special 908.63

01.11.2013 to 01.12.2013 Special 910.57

02.12.2013 to 31.12.2013 Special 911.12

01.01.2014 to 31.01.2014 Special 1013.86

01.02.2014 to 28.02.2014 Special 1037.50

01.03.2014 to 30.03.2014 Special 1059.68

31.03.2014 1016.02

2014-15 01.04.2014 to 31.03.2015 Normal 817.50

01.04.2014 to 10.04.2014 Special 1003.14

11.04.2014 Special 1017.79

12.04.2013 to 16.04.2014 Special 1003.18

17.04.2014 to 29.06.2014 Special 1211.38

30.06.2014 Special 1167.97

01.07.2014 to 02.09.2014 Special 1216.45

03.09.2014 to 24.09.2014 Special 987.19

25.09.2014 to 30.09.20140 Special 997.82

1.10.2014 to 31.12.2014 Special 1217.92

01.01.2015 to 31.03.2015 Special 1228.85


107

Financial w.e.f. Rate of Interest onYear

WMA WMA Overdrafts(Normal) (Special)

Upto 90 Beyond Up to Above 100%days 90 days 100% of WMA

of WMA (Normal)(Normal)

2011-12 01.04.2011 to 02.05.2011 6.75% 7.75% 5.75% 8.75% 11.75% 03.05.2011 to 15.06.2011 7.25% 8.25% 6.25% 9.25% 12.25%16.06.2011 to 25.07.2011 7.50% 8.50% 6.50% 9.50% 12.50%26.07.2011 to 15.09.2011 8.00% 9.00% 7.00% 10.00% 13.00%16.09.2011 to 24.10.2011 8.25% 9.25% 7.25% 10.25% 13.25%25.10.2011 to 31.03.2012 8.50% 9.50% 7.50% 10.50% 13.50%

2012-13 01.04.2012 to 16.04.2012 8.50% 9.50% 7.50% 10.50% 13.50%17.04.2012 to 31.03.2013 8.00% 9.00% 7.00% 10.00% 13.00%

2013-14 01.04.2013 7.50% 8.50% 6.50% 9.50% 12.50%03.05.2013 7.25% 8.25% 6.25% 9.25% 12.25%20.09.2013 7.50% 8.50% 6.50% 9.50% 12.50%29.10.2014 7.75% 8.75% 6.75% 9.75% 12.75%31.01.2014 8.00% 9.00% 7.00% 10.00% 13.00%

2014-15 01.04.2014 to 14.01.2015 8.00% 9.00% 7.00% 10.00% 13.00%15.01.2015 to 03.03.2015 7.75% 8.75% 6.75% 9.75% 12.75%04.03.2015 to 31.03.2015 7.50% 8.50% 6.50% 9.50% 12.50%

Rate of interest on Ways & Means Advances / Overdrafts

Finance Commission

The appointment of a Finance Commission by the President of India is provided under Article 280 of theConstitution 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 Thirteenth Finance Commissionwas constituted by the President on November 13, 2007 and the Commission submitted its Report coveringall aspects of its mandate on December 30, 2009. Explanatory memorandum as to the action taken on therecommendations made by the Commission was placed before the Parliament on February 25, 2010. Therecommendations have been accepted by the Government of India. The Thirteenth Finance Commissionhad recommended sector specific grants in the areas like Local Bodies, Disaster Relief, Elementary Education,Justice Delivery, UIDs, District Innovation Fund, Improvement of Statistical System, Employee and PensionDatabase, Forest, Water Sector Management and Maintenance of Roads and Bridges. It also recommendedgrants for certain State-specific schemes like Police Training, Police Housing, Strengthening of Riverembankments, Upgradation of Fire and Emergency Services, Strengthening of Public Health Infrastructure,Construction of Anganwadi Centres, Improvement of road infrastructure in Border Area and HeritageConservation. These schemes were upto the award period ending on 2015.

The Government of India had constituted the 14th Finance Commission under the Chairmanship of Dr.Y.V. Reddy, former Governor of the Reserve Bank of India. The 14th Finance Commission submitted itsreport on 24th February, 2015 and the recommendations have been accepted by the Government of India.

The 14th Finance Commission has recommended increasing the share of tax devolution to 42 percent ofthe divisible pool and felt that it would serve the twin objectives of increasing the flow of unconditional


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transfers to the States and yet leave appropriate fiscal space for the Union to carry out specific-purposetransfers to the States. They have recommended sector-specific grants in two parts - a basic grant and aperformance grant for duly constituted gram panchayats and municipalities. In the case of gram panchayats,90 per cent of the grant will be the basic grant and 10 per cent will be the performance grant. In the caseof municipalities, the division between basic and performance grant will be on 80:20 basis. Moreover,considering the need for flexibility in regard to state-specific disasters, the 14th Finance Commission hasalso recommend that up to 10 per cent of the funds available under the SDRF can be used by StateGovernments for natural disasters that they consider to be ‘disasters’ within the local context in the Stateand which are not included in the notified list of disasters of the Ministry of Home Affairs. It hasrecommended a revenue deficit grant of Rs. 11,760 crore (Rs. 8449 crore in 2015-16 and Rs. 3311 crorein 2016-17) for West Bengal during the award period 2015 to 2020.

While the 14th Finance Commission has recommended higher devolution of net proceeds of CentralTaxes along with a higher grant to Local Bodies and Additional Fund for Disaster Relief, no grant has beengiven for other sector-specific schemes and State-specific schemes. As grants to Local Bodies and DisasterRelief are in the nature of tied funds, the State has to make allocation to the schemes from the net proceedsof Central Taxes devolved to the States.

State Finance Commission

The State Finance Commission is constituted by the Governor of West Bengal in pursuance of the provisionunder clause (1) of article 243-I and clause (1) of article 243-Y of the Constitution of India, on the basis ofthe Constitution (Seventy-third Amendment) Act, 1992. The first such commission was constituted onMay 30, 1994 and it submitted its recommendations on November 27, 1995. Explanatory memorandumas to the action taken on the recommendations made by the First State Finance Commission was placedbefore the State Legislature on July 22, 1996. Second State Finance Commission was constituted on July14, 2000. Explanatory memorandum as to the action taken on the recommendations made by the SecondState Finance Commission was placed before the State Legislature on July 15, 2005. The Third StateFinance Commission was constituted under Notification No. 4000-FB dated 22.02.2006. The Third StateFinance Commission submitted its report to the State Government on 31.10.2008. Explanatory memorandumas to the action taken on the recommendations made by the Third State Finance Commission was placedbefore the State Legislature on 16.07.200. The State Government has constituted the Fourth State FinanceCommission vide Notification No. 121-F.B. dated 30 April 2013 under the Chairmanship of Dr. AbhirupSarkar, Professor of Indian Statistical Institute. The report of the Fourth State Finance Commission has notyet been placed. It may be mentioned that on the request of the Chairman, Fourth State Finance Commission,the term of the office of the Fourth State Finance Commission has been extended till 31st October 2015vide Notification No. 16-FB dated 8.4.2015.

Status of Computerization of Budget Branch

The Budget Computerization Project has been implemented initially with the compilation of budgetpublication in the year 1998-1999. Since then, the entire processes relating to budget preparation as wellas compilation of budget documents, budget publications are being processed under computerizedenvironment. There has been extensive use of computer systems towards compilation and preparation ofbudget documents through a database of past actual figures and budget estimates. The software used forthe purpose has been developed by the scientists and programmers of the National Informatics Centre(NIC), West Bengal State Centre and they are in continuous touch towards up gradation of the applicationsoftware. The officials of Budget Branch of this Department in close association with the technical personnelof NIC are preparing the budget documents. The computer systems have been integrated in a Local AreaNetwork (LAN) consisting of three servers and fifty client PCs using a Relational Database Management


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System in the exercise. Recently, High-Availability Data Replication (HDR) has been put into operationthrough implementation of data replication between 2 newly installed servers to provide (a) quick recoveryif one database server experiences a failure (b) allow for load balancing across the two database servers toensure improved uninterrupted performance of budgetary works. Besides, to overcome the tediousinstallation & maintenance problems in the client PCs, the very old client-server based software pertainingto preparation, publication & monitoring of State budget has been replaced with newly designed browserbased application software incorporating many new features apart from ruling out the patch up worksassociated with the old software.

All the budget documents including the Budget Publications are also available in the website of the FinanceDepartment (www.wbfin.nic.in). The Budget Application packages also cover the following budget relatedactivities:

Re-appropriation / augmentation of Fund,

Release of plan fund, Loan Monitoring,

Fund flow from Govt. of India,

New Head of Account Opening,

Actual Expenditure Entry, Issue of U.O. No.

In addition to above, following web-based application package are also operational in the FinanceDepartment - ‘www.wbfin.nic.in’:

Monthly Plan Fund release Information System, Quarterly Report on Scheme Status, On-line Re-appropriation System, On-line LOC System, Work-flow based File Tracking System (WFTS) Govt. Receipt Portal System (GRIPS).

The documents issued / published by various Groups / Branches/ Cells / Centres / Units of FinanceDepartment are uploaded instantly for providing G2G or G2C services through this web portal.

Housing Loan Scheme for employees of the State Government :

The State Government has discontinued sanctioning House Building Advance to the employees sinceJanuary 28, 2003 in terms of G.O. No. 214-FB, dated 28/01/2003. The Housing Loan Scheme to extendhousing loan facility to the employees of the State Government in association with the United Bank ofIndia (SBI) was introduced under Notification No. 2242-FB dated November 30, 2011. State Governmentemployees who have completed at least one year’s continuous service in a regular post are eligible toapply for the housing loan. The maximum loan amount admissible for construction of house on a landpurchased / to be purchased for construction of a residential house thereon / purchase of ready-built house(old or new) / flat (old or new) which is free from all encumbrances is 60 (sixty) times the basic pay of theemployee. In respect of addition and alteration / renovation, the maximum admissible amount is 15 (fifteen)times the basic pay of the employee. For repairs, the maximum admissible amount is 10 (ten) times thebasic pay of the employee.

The application forms to obtain housing loan are available from all the concerned branches of UBI inWest Bengal tagged along with the Drawing and Disbursing Officers of the State Government employees


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Calendar of important events/work performed during a financial year :

Month / Months Events / Work performed

APRIL (a) Forwarding of copies of the West Bengal Appropriation Act/ WestBengal Appropriation (Vote-on-Account) Act to the administrativeDepartments and all others concernedb) Issuing of a Memorandumauthorizing the administrative Departments/ Controlling Authoritiesto make allotments of fund out of the Vote-on-Account provision for afirst few months of the year.

MAY and JUNE Reconciliation with the Office of the Accountant General, West Bengalregarding booking of Receipts and Expenditure during the precedingfinancial year.

JUNE and JULY Works relating to passing of the whole year’s Budget in the LegislativeAssembly.

JULY/AUGUST Issuing of a Memorandum authorizing the administrative Departments/ Controlling Authorities to make allotments of fund out of the Budgetprovision after the passing of the whole year’s budget in the Assembly.

SEPTEMBER and OCTOBER Making of entries of Actuals of the preceding year received from theAG, West Bengal into the database of the Budget Monitoring System.

OCTOBER and NOVEMBER Initial/persuasion work for obtaining Non-Plan Estimates for RE of thecurrent year and the BE of the following year from the AdministrativeDepartments.Preparation of Financial Resources for the following year and LatestEstimates of Resources for the current year in terms of the guidelinesof the Planning Commission of India.

DECEMBER Meeting with the Planning Commission of India in connection withthe assessment of Financial Resources for the Annual Plan of thefollowing year and the Latest Estimates of the current year.

JANUARY and FEBRUARY Fixation of Annual Plan Outlay for the following year.Preparation ofRevised Estimates for the current year and the Budget Estimates for thefollowing year in detail both for Plan and Non-Plan.

MARCH Printing of Budget documents including Publications and placing ofBudget to the Legislative Assembly, Enactment of Appropriation Acts

In addition, files received from the administrative Departments / Groups are dealt with throughoutthe year.

concerned. The principal and interest on housing loan are recoverable in Equated Monthly Installments(EMI) as per repayment schedule. The DDO of the concerned employee recovers the EMI from the salaryof the employee and remits the amount every month to the concerned branch of UBI.

Recently, UBI has been unable to supply required information in terms of number of employees applyingfor such loans, number of applications sanctioned amongst them, amounts sanctioned and disbursedregarding such house-building loans to the state employees.


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Publications:

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

Publications Subject matterNos.BP No. 1 Annual Financial Statement of the Government of West BengalBP No. 2 Vote on Account for Expenditure of the Government of West BengalBP No. 3 Details of Departmental Non-Plan/Plan Schemes as included in Demands for grantBP No. 4 Receipts under Consolidated Fund & Explanatory Memorandum thereon under

Revenue AccountBP No. 5 Receipts & Disbursements under Contingency Fund & Public Accounts and

Explanatory Memorandum thereonBP No. 6 Statement showing Guarantees given by the State Government and Financial Trend

of the StateBP No. 7 Statement Showing Financial Results of the Important Schemes of Govt. involving

transactions of commercial and semi- commercial natureBP No. 8 Statement of Gross and Net Expenditure under Non-Plan and PlanBP No. 9 Budget at a GlanceBP No. 10 Key to Budget DocumentsBP No. 11 Detailed Demands for Grants [Demands 1, 2 (Sl), 3, 4 & 5]BP No. 12 Detailed Demands for Grants [Demands 6, 7 & 8]BP No. 13 Detailed Demands for Grants [Demands 9, 10, 11 & 12]BP No. 14 Detailed Demands for Grants [Demands 13, 14, 15 & 51]BP No. 15 Detailed Demands for Grants [Demands 17 & 18]BP No. 16 Detailed Demands for Grants [Demands 16, 19, 20, 21, 22 & 23]BP No. 17 Detailed Demands for Grants [Demand 24]BP No. 18 Detailed Demands for Grants [Demand 25]BP No. 19 Detailed Demands for Grants [Demands 26, 27, 28 & 29]BP No. 20 Detailed Demands for Grants [Demands 30, 31, 32 & 33]BP No. 21 Detailed Demands for Grants [Demands 34, 35, 36, 37, 38 & 39]BP No. 22 Detailed Demands for Grants [Demands 40, 41, 42, 43, 44, 45 & 46]BP No. 23 Detailed Demands for Grants [Demands 47, 48, 49, 50, 52 & 53]BP No. 24 Detailed Demands for Grants [Demands 54, 55, 56, 57, 58, 59, 60, 61, 62, 63 & 64]B.P. No.25 Supplement to the Budget-Transfer of Fund to the Rural and Urban Local Bodies.

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 Code1 Legislative Assembly Secretariat LA2 Governor’s Secretariat GS3 Council of Ministers CL4 Agricultural Marketing AM5 Agriculture AG6 Animal Resources Development AD7 Backward Classes Welfare SC


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Demand No. Description Of Department Code8 Cooperation CO9 Commerce & Industries CI10 Consumer Affairs CA11 Micro & Small Scale Enterprises and Textiles CS12 Planning DP13 Higher Education EH14 Mass Education Extension and Library Sciences EM15 School Education ES16 Environnent EN17 Excise EX18 FINANCE

a) Finance (Audit) FAb) Finance (IF) IFc) Finance (Revenue) FT

19 Fire & Emergency Services FE20 Fisheries FI21 Food & Supplies FS22 Food Processing Industries & Horticulture FP23 Forests FR24 Health & Family Welfare HF25 Public Works

a) Public Works PWb) Public Works (Roads) PR

26 Hill Affairs HA27 HOME

a) Home (C & E) CEb) Home (Commonwealth Relations) CRc) Home (Defence) DFd) Home (Foreigners & NRI) PTe) Home (Police) HPf) Home (Political) PLg) Home (Press) PSh) Home ( Special) SL

28 Housing HO29 Industrial Reconstruction IR30 Information & Cultural Affairs IC31 Information Technology & Electronics IT32 Irrigation & Waterways IW33 Correctional Administration JL34 Judicial JD35 Labour LB36 Land & Land Reforms LR37 Law LW38 Minority Affairs and Madrasah Education MD39 Municipal Affairs MA


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Demand No. Description Of Department Code40 Panchayats & Rural Development PN41 Parliamentary Affairs PA42 Personnel & Administrative Reforms HR43 Power and Non-Conventional Energy Sources PO44 Public Enterprises PU45 Public Health Engineering PH46 Refugee Relief & Rehabilitation RE47 Disaster Management RL48 Science and Technology ST49 SPORTS & YOUTH SERVICES

a) Sports SPb) Youth Services YS

50 Sunderban Affairs SA51 Technical Education & Training ET52 Tourism TM53 Transport TR54 Urban Development UD55 Water Resources Investigation & Development WI56 Women Development and Social Welfare SW57 Bio-Technology BT58 Paschimanchal Unnayan Affairs PM59 Self-Help Group and Self-Employment SH60 Civil Defence CV61 Chief Minister’s Office CH62 North Bengal Development NB63 Statistics and Programme Implementation SI64 Child Development CW65 Tribal Development TW

Number of files 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 table will depict the actual picture.

Financial Year Opening New files Total no. No. of files % of files No. of filesBalance added of files disposed of disposed of pending at

the end ofthe year

2006-2007 53 4964 5017 4991 99% 262007-2008 26 5259 5285 5239 99% 462008-2009 46 4823 4869 4832 99% 372009-2010 37 5446 5483 5381 98% 1022010-2011 102 4684 4786 4727 99% 592011-2012 59 4726 4785 4759 99% 262012-2013 26 5515 5541 5372 97% 1692013-2014 169 5215 5384 5262 98% 1222014-2015 122 4884 5006 4934 99% 72


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RIDF CELL

Rural Infrastructure Development fund (RIDF) was established during 1995-96 with the National Bank forAgriculture and Rural Development (NABARD) as the funding agency to give loan to State Governmentsand State-owned corporations for projects relating to (a) Agriculture (b) Irrigation (c) Animal Husbandry(d) Fishery (e) Soil Conservation (f) Flood Protection (g) Social Sector Projects (h) Rural Connectivity (i)Other rural infrastructure projects. Government of India finalizes and indicates a State-wise target ofNABARD Loan in the Planning Commission discussion each year. Finance Department of Government ofWest Bengal is the Nodal Department to monitor the flow of funds and the repayment of loans. Theconcerned Administrative Departments with the approval of District Planning Committee send specificprojects directly to NABARD for RIDF loan with a copy to the Finance Department. NABARD approvesof the projects under respective tranches in their Project Sanctioning Committee with certain terms andconditions for disbursement, repayment of loan and the rate of interest. An initial cost as start-up fund(mobilization advance) for the project may be released by NABARD and subsequent fund is released onthe basis of expenditure incurred in the project. The Government of West Bengal executes an irrevocableletter of authority in favour of RBI, Kolkata to debit the repayment of loan and payment of interest from thecurrent account of the Government of West Bengal on the basis of demand notice of NABARD.

So far, RIDF loan has been available from NABARD in twenty tranches. NABARD sanctioned `13379.77crore and disbursed `8755.94 crore under RIDF-I to RIDF-XX till 31st March 2015. Outstanding balanceas on 31.03.2015 after repayment of RIDF loan is `4958.03 crore. The Government of India approved ofthe XXth tranche of RIDF from the year 2014-15 covering eligible activities for projects of thirty-fourspecific items including Agriculture and related sectors, Social sectors and Rural connectivity. The PlanningCommission approved of ̀ 2000 crore for the State Government under RIDF and NABARD WarehousingScheme (NWS) during 2014-15. The prevailing rate of interest on RIDF loans is 6.75% p.a.

Basic information about RIDF tranches X to XX are given below:

Tranche Year of No. of Amount of Released by NABARD (in lakh)Introduction Projects Loan Amount Total Amount under

Sanctioned Sanctioned during the different branches(` in lakh) year during the year

RIDF-X 2004-05 953 52696.38 3445.67 19544.78

RIDF-XI 2005-06 1443 45922.00 4695.66 32820.58

RIDF-XII 2006-07 3315 51336.37 10765.89 37099.36

RIDF-XIII 2007-08 3421 66500.37 11677.83 37647.41

RIDF-XIV 2008-09 3923 81842.45 17903.27 52607.67

RIDF-XV 2009-10 3524 92215.24 17710.46 56976.32

RIDF-XVI 2010-11 3636 116006.07 12321.10 62100.00

RIDF-XVII 2011-12 281 110246.19 22049.24 80000.00

RIDF-XVIII 2012-13 357 149929.90 26694.37 80000.00

RIDF-XIX 2013-14 425 173208.50 32288.32 120000.00

RIDF-XX 2013-15 446 158173.35 31856.65 150896.00


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In order to monitor the Development Schemes financed by HUDCO/RIDF (NABARD) from technicalpoint of view, one post of Technical Advisor (TA) has been created in Budget Branch. One AdditionalChief Engineer in the Civil Wing of the West Bengal Senior Service of Engineers under P.W.D. holds thepost. Two posts of Executive Engineers were created in the RIDF Cell for scrutiny of projects of differentDepartments. One Executive Engineer holds one post during the year. Tranche I to XII have been closed.Tranches XIII to XXI are ongoing. Tranche RIDF XIII to XV has been extended up to 31.03.2015.


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EXTERNALLY AIDED PROJECTS (EAP)

Project Monitoring Unit is to supervise, review and monitor the implementation and the progress of theExternally Aided Projects undertaken by different Departments of the State Government. This Unit isworking as part and parcel of Budget Branch in connection with monitoring of the flow of fund andcompilation of various reports related thereto in respect of the Externally Aided Projects (EAP). The statusof implementation of EAP’s during 2014-15 is stated below.

(`in crore)

Name of Project Donor Total Loan / Plan Expenditure ACA ACAProject Grant Outlay incurred Received claimed

Cost Amount (2014-15) (2014-15) but notreceived

1 2 3 4 5 6 7 8Purulia Pumped Storage Project JBIC 2952.60 2492.40 60.00 2.0852 2.0852 0.00Kolkata Solid Waste Management JBIC 170.20 143.90 48.00 26.6808 26.6808 0.00Improvement Project (New)West Bengal Corridor ADB 560.00 352.20 21.20 0.00 0.00 0.00Development ProjectImprovement of Primary Health KFW 214.00 171.20 13.87 0.00 0.00 0.00Care/Basic Health ProjectHealth System DFID 800.00 800.00 0.00 0.00 0.00 0.00Development InitiativeKolkata Environmental DFID/ 1999.00 1353.00 248.00 0.00 0.00 0.00Improvement Project ADBKolkata EnvironmentalImprovement Investment ADB - - - 28.8746 28.8746 0.00Program- Project-1Water Supply and Solid ITALY 157.20 132.20 6.20 0.00 0.00 0.00Waste Management in 14Municipal TownsKolkata Urban Service for DFID 739.83 714.63 0.00 0.00 0.00 0.00the Poor Programme (KMC)Programme for Strengthening DFID 1040.00 1040.00 10.00 0.00 0.00 0.00Rural Decentralisation in WBInstitutional Strengthening of WORLD 1081.00 920.00 150.00 16.8757 16.8757 0.00Gram Panchayats (ISGP) BANKWB Public Sector Enterprise DFID 384.00 184.00 0.00 0.00 0.00 0.00Reform Programme-Phase-IIPreparation of Coal-fired WORLD 472.13 473.00 0.00 128.8347 128.8347 0.00Power Station Rehabilitation BANKat BTPS Unit No.5Accelerated Development of WORLD 1380.00 1380.00 260.00 0.00 0.00 0.00Minor Irrigation in West Bengal BANKIntegrated Forests Wildlife & JBIC 400.00 400.00 20.00 10.1654 10.1654 0.00Biodiversity ConservationProgrammeWest Bengal Development ADB 2200.00 2200.00 0.00 1204.12 1204.12 0.00Finance Programme


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STATISTICAL CELL

The Statistics Cell in the Budget Branch of Finance Department was constituted vide order no. 760-F,dated 20 January, 2004 with the objective to compile, tabulate and analyze the data/ information receivedfrom various sources like RBI, Planning Commission, UNDP, CMIE etc., to collect and compile all CentralFinance Commission-related data on a yearly basis including final report which is sent to the FinanceCommission and to establish and develop a library-cum-study room for Govt. officials. The library willpreserve all state and central Govt. documents / reports / books / journals / notifications related to finance,economics and statistics, all Departmental publications, free publications, population and economic censusreports etc.

One senior officer of West Bengal Statistical Service has been placed in the Statistical Cell of Finance Departmentfor the stipulated work since March, 2004 and to act as over all in-charge of the Cell. Later he has been actingas Adviser of Statistical Cell, Finance Department vide order no. 7588-F, dated 17th October, 2006.

During the financial year 2010-11, 4 (four) posts have been created in different categories namely Adviser,Computer Programmer, Statistical Assistant and Upper Division Assistant in the Statistical Cell, FinanceDepartment. Formulation of recruitment rules for the posts of Adviser, Computer Programmer and StatisticalAssistant has been finalized during 2012-13. Requisition for filling up promptly the posts of ComputerProgrammer and Statistical Assistant with suitable personnel has been duly made to West Bengal PublicService Commission vide Letter No. 3694-F(H) dated 15 July, 2014 issued on behalf of EstablishmentSection of Finance Department. As for the present status of personnel in the Cell, the table beneath providesdetails:

Sl. No. Designation of Post Present Strength1. Adviser 12. Computer Programmer Vacant3. Statistical Assistant Vacant4. Upper Division Assistant 15. Peon,Gr.- I 1

The following assignments are looked after by the Statistical Cell.

Collection and compilation of data from various Branches / Directorates / Units / Cells underFinance Department for Preparation of the Annual Administrative Report of the FinanceDepartment.

Preparation of Mid-term Fiscal policy statement in every financial year.

Monitoring and look into the uploading data status in the web-based Plan Fund Release InformationSystem.

Collection and compilation of data and information from the Departments as per prescribedproforma suggested by the Central Finance Commission.

Assistance to the Hon’ble Finance Minister, Finance Secretary and Budget Branch of FinanceDepartment in the form of statistics etc.

Day-to-day monitoring for infrastructure development of the Cell.


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DATA PROCESSING CENTRE

This Branch of Finance Department was established in 1974 with the objective of preparing consolidatedreports on expenditures and receipts transacted in different Treasuries in West Bengal for exercising properfinancial control over expenditure. In order to accomplish this task, input sheets, based on monthly accountssubmitted to the AG, WB, were sent to the DPC by the Treasuries. In those days, the Keypunch Operatorsat DPC punched data from input sheets into cards for feeding into computer systems. Reports weregenerated, at that time, by processing data captured on ‘Punched Cards’ using computer system of IBMLtd. installed at their office at Camac Street, Kolkata. IBM having left India in 1978, processing was doneat the Regional Computer Centre, Jadavpur University Campus.

With the advent of microprocessor-based low-cost user-friendly computers during late eighties and earlynineties, the State Government had decided to take up computerization of Treasuries in 1994 and DPCwas entrusted with the task of supervision of computerization of Treasuries in West Bengal. The job wasdone in phased manner with the cooperation of the Directorate of Treasuries & Accounts and with theassistance of WEBEL and NIC.

In all 88 treasuries/PAOs including Delhi Pay & Accounts Office and one e-treasury at DTA were fullycomputerised and working as stand-alone units. Some systems of the treasuries were restructured befittingworking in computerised environment. All the treasuries were linked with Directorate Of Treasuries &Accounts (DTA) utilising WBSWAN backbone and Dial-up networking for transmission of data, whichwere processed for generation of MIS reports in a server at DTA working with the application package“CTDR” (Consolidated Treasury Data Repository) developed and maintained by TCS. A mail server wasinstalled at DTA connecting all the treasuries with intra mail.

In 2012 State Government decided to go in for Integrated Financial Management System (IFMS) project forbetter control on state finances, better accounting of state receipts and payments, better fund managementwith transparency and accuracy and started processes for that. CMC Ltd has been selected as SystemIntegrator for the project. It will be implemented in phased manner within 18 months. This will providereal time financial information. It was introduced with effect from the 1st April 2014 with e-Bantan (Budgetallocation) module. As required for this purpose MPLS VPN, a dedicated and reliable Network system hasbeen established connecting 5 Directorates namely Treasury, Registration, Commercial Tax, Excise andLand. Accordingly State Government is considering restructuring the existing system of fund allocationand financial transactions. With the introduction of IFMS, works of treasuries will be brought under aCentralised Treasury System (CTS).

DPC has also been associated with computerization of a few other wings of the Finance Department, e.g.Finance Accounts, Directorate of Pension Provident Fund and Group Insurance (DPPG), Finance Budget,Medical Cell etc.

Principal Secretary

Secretary BudgetBranch

Sr. System Analyst &Ex-officio Dy. Secretary

Assistant Secretary

Section Officer


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Staff pattern and present staff strength:


Senior System Analyst 1 1 NilData Preparation Officer* 1 Nil 1System Analyst* 1 Nil 1Data Entry Operator, Supervisory Grade 3 3 NilData Entry Operator, Grade-I 10 Nil 10Data Entry Operator, Basic Grade 13 Nil 13Upper Division Assistant 4 3 1Lower Division Assistant 4 Nil 4Typist 1 Nil 1Driver 1 Nil 1Group-D Staff/Muharrir/R.S. 4 3 1

Total 43 10 33

*The posts are ex-cadre posts and are filled from the Section Officers of Secretariat Common Cadre. At present one OSD and oneAssistant Secretary are supervising the works of DPC. Moreover, two employees viz. one Group-C (Addressograph MachineOperator) and one Group-B (Section-in-Charge) are allotted to DPC from C.D.O

Functions of DPC encompass the following areas:

1. To supervise the installation of computer systems at different offices under the control of FinanceDepartment.

2. To guide user offices and interact with application developers during application softwaredevelopment phase.

3. Fixing specifications of hardware and assessing requirement of computing resources consideringworkload, workflow, number of concurrent users etc.

4. To help in assessing infrastructure requirements (in terms of civil & electrical) for installation ofcomputer system.

5. To supervise establishment of LAN vis-à-vis users’ need and workflow6) To organize hands-on training for the user offices7) Procurement of and distribution of hardware, system software to Treasuries and different wings

under Finance Department8) Procurement and distribution of computer consumables and UPS batteries to Treasuries and

different wings under Finance Department through tender9) To provide support and maintenance of hardware, software and LAN in different Groups of

Finance Department10) To provide support and maintenance of last mile connectivity of MPLS-VPN, WBSWAN link as

well as intra LAN in the Treasuries11) To supervise and co-ordinate for implementation of COSA Software Package (SQL version) in all

the DDOs across West Bengal for drawal of salary of State Government employees, autonomousbodies etc

12) To supervise and co-ordinate for implementation of Integrated Financial Management System(IFMS), a state-of-the-art project of Government of West Bengal – a gateway to e-services


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13) To supervise and establish Web-based file movement system within Finance Department14) To supervise setting up of network connectivity (including internet) in Finance Department

The new projects which are being implemented are detailed below:

1. Integrated Financial Management System: Integrated Financial Management System, West Bengalis an e-Governance initiative of Government of West Bengal under Govt-to-Govt (G2G) and Govt-to-Citizen (G2C) category.IFMS is a web-based Application for streamlining the Financial and Fiscal Management of the stategovernment integrating the financial activities of all the Departments, Directorates, Regional and allGovernment offices, Treasuries, Pay & Accounts Offices, Local Bodies and Drawing & DisbursingOfficers. The application server is housed at State Data Centre (SDC) with all secured arrangements.A disaster recovery site has been set up at National Data Centre, New Delhi in the event of any kindof disaster at SDC.The project initially went live on 1st April 2014. The Project has a dedicated Web site / Portalwww.wbifms.gov.in.

IFMS has following modules which were implemented within 31st March 2015–i. e-Bantan (online fund allotment)ii. e-CTS (web-based Centralized Treasury System)iii. e-Pradan (electronic Payment)

e-BantanImmediately after the Budget is approved by the state legislature, the funds are allotted through e-Bantanmodule of IFMS from Finance Department to 66 Administrative Departments and subsequently to about8000 DDOs instantaneously through a pre-defined hierarchy of Directorates, District and field offices.Electronic Allotment Register of the specific treasury is updated online as soon as budget is allotted to anyDDO. Allotment order can be generated online in Dematerialized Form. Earlier allotment of funds andreceipt at the DDO level used to take 2-3 months.e-Bantan Module was implemented from 1st April and it took about 3 months from date of commencementto GO –Live.CTSTreasury Functions like Receipts & Payments, Pension, NPS, Stamp, Local Fund & Personal LedgerOperations, Deposit A/Cs, PF and Monthly Accounts of all treasuries in the state are on a centralised web-based IFMS portal. Monthly Accounts of all Treasuries are available online to AG, West Bengal.e-PradanIt is an e-payment application of IFMS through which the payments of all types of beneficiaries / payees ofany government office or Grants-in-Aid Institution are being electronically credited to their bank accountsonce passed by Treasuries / PAOs. West Bengal is the first state in the country to make e-payment throughtreasury level integration with e-Kuber of RBI. System generated SMS alert are sent to Payee / Beneficiariesabout release of payment by PAO / Treasury Office against their claims. Deferred / Pre-scheduled (on aspecific date) Payments can be made through e-Pradan.Apart from the above modules, IFMS has following modules also,

a) e-Billing (online submission of bills)

b) HRMS (Human Resource Management System)

c) GRIPS (Government Receipt Portal System)


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e-Billing: All bills can be submitted online by DDOs to Treasuries through this module with system basedvalidation with the Budget Allotment at the time of Bill Preparation; preparation of Bill Register, AppropriationRegister and TDS Statement and other Schedules through system. It is operational since June’2015.HRMS: A web-based Solution for Complete Management of Human Resources from Recruitment toRetirement is coming up in current financial year.GRIPS: It is an e-Governance service interface provided by the Government of west Bengal to the citizen,business houses and all tax payers of West Bengal for payment of all taxes and non-taxes revenue by fillingthe standardized e-Challan online.Citizen pays tax/revenue for any department through internet. Payment is not limited to inter-net bankingand debit card only. He may also pay in counter payment mode to any bank of his choice after generationof e-Challan from GRIPS bearing a GRN (Government Receipt Number) uniquely identifying each payment.The same will be brought in IFMS platform this year.2. Workflow-based File Tracking System (WFTS): WFTS is web based application package developed

by NIC is being implemented in Govt. Departments for searching of files, letters, and memorandumsetc easily and speedily. For this purpose computers and internet facility to different Groups/Wings ofFinance Departments have been provided. The same has been replicated in other Departments.

3. Computerisation of Salary Accounts (COSA): As per recommendations of the 13th Finance Commissionemployees’ database is required to be maintained. For this purpose digitised bills are perquisitestowards consolidation of data and record related to the employees and the application package COSAhas been developed accordingly by NIC. A major part under this project has already been completedwith necessary system integration and the remaining part is nearing completion. However, COSAwill phase out with the implementation of HRMS module of IFMS.

Status of ComputerisationNo of Computers installed No of Computers used for No of Computers havingin DPC mere typing purpose application software

8 8 0

DPC neither formulates any act, rules and makes amendments thereof nor issues any circulars for revenueearning. DPC is not audit group. Usually proposals concerning computerisation are received from DTA,DPPG and different groups of Finance Department. However, status file receipt and disposal are as follows.

No of cases pending No of cases added No of cases disposed No of cases pending atfrom previous year during 2014-15 end of the year

6 70 74 2

Plan Expenditure during the Financial Year 2013-14:

Head of Account Budget Revised ActualEstimate Estimate Expenditure

(Rs in Lakh) (Rs in Lakh) (Rs)2052-00-090-SP-004-Fin Dept(DPC)-77-V 70.00 80.00 69,64,1542052-00-090-SP-005-Fin Dept(DPC) IFMS-28-02-V 50.00 50.00 37,50,0002052-00-090-SP-005-Fin Dept(DPC) IFMS-77-V 384.37 390.00 25,93,36,3352052-00-090-SP-001-State Finance Commission-77-V 5.00 5.00 1,24,0722054-00-097-Treasury Establishment-001-Computerisation 250.00 250.00 1,87,46,408of Treasuries-77-V


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Hardware and Software procurement during the Financial Year 2013-14:

PC Thin LJ DM Line Laptop Scanner UPS Anticlient Printer Printer Matrix Virus

PrinterFor Treasuries 935 118 19 95 21 2 48 2 963For Finance 138 — 109 —- —- 2 2 134 138Department

Targets:

1) Network connectivity to all Directorates of Finance Department

2) Procurement of hardware and software for Finance Department, treasuries and DPPG

3) AMC of all hardware of Finance Department, treasuries and DPPG

4) Procurement of computer consumables for Finance Department, treasuries and DPPG

Achievements:

1) IFMS Application software procurement and deployment

2) MPLS connectivity to 5 Directorates of Finance Department as well as to the Directorate of L & LRDepartment

3) Redundant connectivity (WBSWAN) for all locations as concerned under MPLS

4) Replacement of old Thin Clients of the treasuries by procurement of new PCs

5) COSA software package roll out all over the state for preparing salary bills of the employees


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PPP CELL

Government of West Bengal adopted a policy on the method of implementation of infrastructure projectsin the state through PPP models, where Government and relevant private agencies would work in tandemto give shape to crucial infrastructure projects in the state. Accordingly, a policy resolution was adoptedvide Notification no. 5266-F(H) dated 21/06/2012 whereby Finance Department was declared to be thenodal department to oversee and provide support to the process of implementation of PPP projects videFD Notification no. 5267-F(H) dated 21/06/2012.

A PPP Cell, in this regard, was formed within the ambit of Budget Branch of Finance Department vide FDNotification no. 6523-F(H) dated 27/07/2012, with Finance Secretary as Nodal Officer, to be adequatelyassisted by various knowledge experts relevant for PPP projects. An ECOS (Empowered Committee ofSecretaries) was formed vide FD Notification no. 6524-F(H) dated 27/07/2012. The ECOS would considerall PPP Projects and recommend for approval of the Standing Committee of the Cabinet on Industry,Infrastructure and Employment.

In order to assist the State Government Departments in identifying projects that are apt for implementationunder PPP mode and also to help them in the process of procurement, one general and one sector-specificpanel of Transaction Advisors (TA) for eight sectors of infrastructure was prepared by Finance Departmentvide FD Notification no. FS-116(PPP Cell) /2012 dated 10/09/2012 valid for 2 years.

The process by which the Administrative Departments might solicit services of the empanelled TransactionAdvisors (TA) was prescribed vide memo no. 119/PPP-C dated 04/10/2012.

During the financial year 2013-14, Cabinet acceded sanction for the posts of three experts viz. PPP expert,Financial expert and Legal expert on contractual basis for the Cell and subsequently two experts (PPP &Financial experts) were appointed to carry on the work in the Cell w.e.f. September 23, 2013.

Organisational Structure

Principal Secretary (Finance)

Secretary (Finance)

Joint Secretary (Fin.)

PPP Financial Expert Legal


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Designation of Post Sanctioned strength Present strength Vacancy

PPP Expert 1 1 Nil

Financial Expert 1 1 Nil

Legal Expert 1 Nil 1

Nature of work

Regular: (1) Vetting of PPP documents viz. Expression of Interest (EoI), Request for Qualification (RFQ),Request for Proposal (RFP), Concession Agreement (CA), Lease Agreement (LA) etc.

Other Work: (1) Vetting of Scope of work or appointment of Transaction Advisor in certain cases (2)Scrutiny of other financial proposals (3) Preparation of Project Synopsis & reports for ECOS/ StandingCommittee (4) Preparation of reports for and co-ordination with Central Govt.


Government Departments vide FD Memo no. 8384-F(Y) and 8385-F(Y) dated 22/11/2013 were exemptedfrom obtaining FD’s approval to the Terms of Reference (TOR) of Transaction Advisors for PPP and otherprojects subject to fulfilment of certain conditions.

Vide Government Memorandum no. 8954-F(Y) dated 20 December 2013, the Terms of Reference ofappointment of Transaction Advisors (TA) included vetting of the PPP documents/ DPR from the legalpoint of view.To bring uniformity in the process of engagement and service delivery by the TAs , a time schedule hasbeen prescribed vide Government Memorandum no. 2633-F(V) dated 20 May 2014. The validity of thePanel of Transaction Advisors was lastly extended to 30.09.2015 vide Memorandum no. 4878-F(Y) dated24.6.2015.


2 (two) personal computers are installed in the set-up, which are connected to a single printer through LAN.

Immediate targets

• Organising seminars/workshops for sensitisation of the involved workforce• New Empanelment of Transaction Advisors on expiry of existing ones

No. of files received, disposed of and pending during 2014-15

Opening New cases Total no. No. of cases % of cases No. ofno. of files added of cases disposed of disposed of cases pending

PPP Projects Nil 24 24 24 100 NilOther matters Nil 24 24 24 100 Nil

Publication

The Cell has published ”ppp Handbook” on December 1, 2014 for the benefit of the functionaries in theadministrative Departments and circulated amongst the administrative Departments.


125ANNUAL ADMINISTRATIVE REPORT 2013-14FINANCE DEPARTMENT

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AUDIT BRANCHAUDIT BRANCHAUDIT BRANCHAUDIT BRANCHAUDIT BRANCH

The Rules of Business of the Government of West Bengal have assigned certain tasks and responsibilitiesto the Finance Department in the matter of finance, services and related aspects. The Audit Branch towhich this report relates is to scrutinise different proposals with financial implications, service mattersbefore implementation by the respective Departments. Advice is also given to various Departments in thematter of W.B.S.R., W.B.F.R. & W.B.T.R. etc. This Branch also functions as the Nodal Agency in respectof matters relating to State Public Service Commission, West Bengal Administrative Tribunal and State PayCommission.

Moreover, in order to deliver uniformity in approach on service and pay matters, Treasuries, pensions etc.under one Government, there are specialised groups in Audit Branch like Group-P, Group-T, Group-J,Group-K etc.

The Audit Branch has introduced a new system of issuing order numbers during 2010-11 indicatingGroup names wherefrom the Group which is concerned with the matter can be readily identified.

In the year 2013-14, officers and staff of this Department attended training programmes organized by theAdministrative Training Institute and Administrative Staff College of India at Hyderabad.

Audit groups of Finance Department vis-à-vis the administrative Departments attached to them and staffstrength of respective Groups are given hereunder:

1 Group-AI Agriculture, Animal Resources Development, Agricultural Marketing, Fisheriesand Co-operation Departments.

2 Group-AII Food & Supplies, Consumer Affairs and Land and Land Reforms Departments.3 Group-B School Education, Higher Education including all Govt.-aided Universities,

Technical Education and Training, Mass Education Extension and Library Services,Science & Technology, Food Processing Industries & Horticulture, SundarbanAffairs, Animal Resources Development (University cases), Agriculture (onlyUniversity cases) Departments.

4 Group-C Micro & Small Scale Enterprises and Textiles, Commerce and Industries, IndustrialReconstruction and Public Enterprises Departments.

5 Group-D Home (Police), Home (Political), Home (C&E), Home (Special) & Hill Affairs,Home (F&NRIs), Home (Press), Parliamentary Affairs, Personnel & AdministrativeReforms, Civil Defence Departments, Chief Minister’s Office, West BengalLegislative Assembly and Governor’s Secretariat.

6 Group-E Refugee Relief & Rehabilitation, Minority Affairs and Madrasah Education,Backward Classes Welfare, Women & Child Development and Social WelfareDepartments.

7 Group-F Public Works & Public Works (Roads), Housing, Irrigation and Waterways, PublicHealth Engineering, Water Resources Investigation & Development Departments.

8 Group-G Hill Affairs, Correctional Administration, Fire and Emergency Services, NorthBengal Development and Paschimanchal Unnayan Affairs Departments.

9 Group-I Information & Cultural Affairs, Tourism, Environment, Sports and Youth ServicesDepartments.

10 Group-L Labour, Law and Judicial Departments.


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11 Group-M West Bengal Financial Corporation, West Bengal Infrastructure DevelopmentFinancial Corporation, R.R.B.s.

12 Group-O Health & Family Welfare Department.13 Group-R Municipal Affairs, Panchayats & Rural Development, Power and NES, Transport,

Urban Development Departments.14 Group-S Information Technology and Bio-Technology Departments.

The functions of various special groups are indicated below:

1 Group-H Audit matters of Finance (Revenue) Deptt., Excise Deptt. and Small SavingsDirectorate; Establishment matters of Finance Deptt., Personal Assistants’ Pool,Internal Audit Branch, Surplus Pool, Public Service Commission, EconomicOffences Investigation Cell, Policy Planning Unit, Assembly Matters, West BengalAdministrative Tribunal and A/cs. section.

2 Group-J Pension, Provident Fund and Group Insurance, Political Sufferers’ Pension andallied matters.

3 Group-K Liveries/Uniforms, Stationery articles, Newspapers/Periodicals and FinanceDeptt.’s Library.

4 Group-M Work related to Employment and Self-employment and interface with State LevelBankers’ Committee (SLBC)/ matters relating to the West Bengal FinancialCorporation and West Bengal Infrastructure Development Finance Corporation.

5 Group-N Budget and loan matters of Development & Planning and Disaster ManagementDepartments.

6 Group-P1& P2 All proposals relating to creation of posts, filling up of existing vacant posts andupgradation of posts and services and pay matters of Government employees andothers.

7 Group-T Treasury Rules, Financial Rules, Delegation of Financial Power Rules,administration of Directorate of Treasuries & Accounts, Cadre- controlling Groupin respect of West Bengal Audit & Accounts Services, proposals relating topurchase / hiring of cars, purchase of office equipment, sanction of telephones,expenditure for refreshment in meetings /seminars.

Group-wise staff strength :

Group Name Staff strengthGroup -AI 11Group -AII 09Group -B 16Group -C 11Group -D 11Group -E 09Group -F 12Group -G 07

Group -H (“Nabanna”) 89Group -H (“Writers’ Buildings”) 43


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Group Name Staff strengthGroup -I 13Group -J 07Group -K 05Group -L NAGroup -M 07Group -O 07Group –P1 26Group –P2 21Group -R 11Group -S 06Group –T 35

Files received, disposed of and pending at various Groups and Branches of Finance Department inFinancial Years 2013-2014 and 2014-2015:

Group Name 2013-2014 2014-2015

Received Disposed of Pending Received Disposed of Pending

AI 419 413 6 302 301 01

AII 274 273 1 300 300 Nil

B NA NA NA NA NA NA

C NA NA NA 319 319 00

D NA NA NA NA NA NA

E 431 431 Nil 249 242 07

F 384 384 Nill 283 282 01

G 219 219 Nill 192 192 Nil

H (“Nabanna”) NA NA NA 320 320 Nil

H (“Writers’ NA NA NA 927 NA NABuildings”)

I 1168 1168 Nil 542 541 01

J NA NA NA N.A. N.A. N.A.

K NA NA NA 22 22 Nil

L NA NA NA 366 366 Nil

M NA NA NA NA NA NA

O 205 205 Nil 258 258 Nil

P NA NA NA NA NA NA

R 556 556 Nil 481 479 02

S 74 74 Nil NA NA NA

T 1983 1983 Nil 2150 2150 Nil


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DIRECTORATE OF TREASURIES & ACCOUNTS

The office of the Directorate of Treasuries and Accounts, West Bengal was established in the year 1972 forthe purpose of monitoring and supervision of the work of the treasuries in West Bengal, under the overallcontrol of the Finance (Audit) Department, Government of West Bengal. It is the apex body and controllingunit of all the Treasuries and Pay & Accounts Offices under Govt. of West Bengal. The Treasuries are thebasic fiscal units and the focal point for the primary record of the financial transactions of the governmentin the districts.

All Government transactions – both Receipts and Payments are routed through the Treasuries which makehead-wise classification of the transactions as per Budget Publication, compile accounts of the transactionsand submit them twice a month to the Principal Accountant General (Accounts & Entitlement), WestBengal. Pensions including State Govt., Other Govt., Education, Panchayat and other Pensions are disbursedto the Pensioners through the Treasuries. Judicial and Non-Judicial Stamps and Stamp Papers are also soldfrom the Treasuries. Besides these, Treasuries maintain some accounts of banking nature like Local FundAccounts of the Local Bodies etc.

At present there are 88 Treasuries/ Pay & Accounts Offices including an e-Treasury, Kolkata CollectorateTreasury and Pension Disbursing Cell under the Government of West Bengal.

Organizational Structure

The whole gamut of the Directorate including the Pension Disbursing Cell is managed by 2 (two) AdditionalDirectors – one each for the Administrative Cell and the Pension Disbursing Cell, 6 (six) Joint Directors –4 (four) for Computer Monitoring and 2 (two) for General Administration, 1 (one) Deputy Director forP.D. Cell, 1 (one) Asstt. Director, 5 (five) Junior Accounts officer (JAO), 4 (four) Inspector of Treasuries andother ministerial staff.


The implementation of the Integrated Financial Management System (IFMS) has brought in major changesin the West Bengal Treasury Rules, West Bengal Financial Rules, Delegation of Financial Power Rules etc.Necessary changes in these rules are being incorporated.


This Directorate is having two offices at two different places. One is D.T.A. Office including R.B.D. Cellat 4, Lyons Range, Kolkata- 700 001 and another is D.T.A. (P.D. Cell) at Johar Building, 5thFloor, P-1,Hyde Lane, Kolkata-700 073. All the clerical staff and typists of this Directorate have been recruitedthrough P.S.C., W.B. Statements showing the staff pattern and present staff strength of these offices arefurnished separately.

D.T.A. Office at 4, Lyons Range, Kolkata – 700 001.

Sl. No. Designation of Post Sanctioned Present VacancyStrength Strength

1. Director of Treasuries & Accounts, West Bengal 1 1 Nil2. Additional Director of Treasuries & Accounts, W.B. 1 Nil 14. Joint Director of Treasuries & Accounts, W.B. 4 3 15. Assistant Director of Treasuries & Accounts, W.B. 1 1 Nil6. Junior Accounts Officer-cum-Administrative Officer 1 1 Nil7. Inspector of Treasuries 4 4 Nil


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8. Head Clerk 3 3 Nil9. U. D. Clerk 6 3 3 posted in

P.D. Cell10. L. D. Clerk 5 4 111. Supervisory Grade Typist 1 1 Nil12. Stenographer 1 1 Nil13. Bengali Translator 1 Nil 114. Steno-Typist Grade-I 1 Nil 115. Steno-Typist Basic Grade 1 Nil 116. Typist Grade-I 1 1 Nil17. Typist Basic Grade 2 1 118. Muharrir Grade-I 1 1 Nil19. Muharrir Grade-II 1 1 Nil20. Cash Sarkar 1 1 Nil21. Duplicating Operator 1 1 Nil22. Duftry 1 1 Nil23. Group ‘D’ Grade I 2 2 Nil24. Group ‘D’ 3 2 125. Night Guard-cum-Durwan 1 1 Nil

Total 45 34 11

D.T.A. (P.D. Cell), Johar Building, P-1, Hyde Lane, Kolkata-700 073.


1. Additional Director (Pension Disbursement) 1 1 Nil

2. Deputy Director 1 1 Nil

3. Assistant P.D.O. 1 1 Nil

4. Junior Accounts Officer 4 4 Nil

5. Head Clerk 1 1 Nil

6. U. D. Clerk 5 8 *

7. L. D. Clerk 6 2 4

8. Typist Grade I 1 1 Nil

9. Typist Basic Grade 1 Nil 1

10. Record Supplier 1 1 Nil

11. Group D Grade I 2 2 Nil

12. Group D 4 1 3 died in harness

13. Night Guard-cum-Durwan 1 1 Nil

Total 29 21 (+3) 08


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Objectives/ Nature of work/ Responsibilities :

The Directorate of Treasuries & Accounts, West Bengal was formed to look after the work of Treasuries inWest Bengal and to impart training to the Treasuries staff and other officials. In particular, this Directoratehas been performing the following functions:-

Follow-up actions on audit reports / inspection reports on Treasuries, if any, the bank’s state-ment of Treasuries through discrepancies.

Liaison with Accountant General, Banks, Treasuries.

Work related to NPS Cell (New Pension Scheme Cell) for All India Service officers attached toGovt. of West Bengal who joined in the service after 01.01.2004 where Director of Treasuriesand Accounts, West Bengal is the Nodal Officer.

Inspection of Treasuries and Play & Accounts Office.

Establishment-related work of Kolkata Pay & Accounts Offices.

Disbursement of pension of employees of Non-Govt. Educational Institutions and S.S. Pensionwithin Kolkata (Number of Pensioners: 16,750 approx.).

Monitoring progress of submission of monthly accounts to Accountant General, West Bengal.

Making arrangement for printing of important rules, manuals, registers, forms required for Trea-sury administration wherever necessary and for supply thereof.

Maintenance of records, registers in respect of Group Insurance (1983 and 1987) Schemes.

Organizing training / meeting with DDOs at Districts and at Headquarters as and when re-quired.

Monitoring progress of construction of Treasury Buildings.

Verification of irregularities on the accounts of other offices as pointed out by A.G.(A&E), W.B.from time to time as per direction of Finance Department.

Maintenance of record of AECD.

Training of newly recruited officers of WBA&AS.

Clarification regarding H.B. Loan from Public Sector Banks.

To monitor and pursue court cases relating to Treasuries.

Work relating to Right to Information Act.

Status of Treasuries in West Bengal :

At present there are 88 Treasuries/ Pay & Accounts Offices under the Government of West Bengal. Thereare 84 Treasuries including one e-Treasury under Directorate of Treasuries [DTA], 4 Pay & AccountsOffices including one Pay & Accounts Office at New Delhi. There is no cash Treasury in West Bengal. Allthe Treasuries are Bank-linked Treasuries. The system of payment through Cheques had been introducedin all the Treasuries and all the Government transactions are carried out through Banks. The Link-Banksare Reserve Bank of India, State Bank of India, Central Bank of India and United Bank of India. There is atleast one Treasury in each District Headquarter and also in each Sub-Division in West Bengal. All theTreasuries are separate & distinct units and acting as independent Treasuries. There are two Treasuries inmost of the District Headquarters and in some big Sub-Divisions for speedy disposal of the financialactivities of the State Government. There are 31 treasuries in 18 District headquarters and 50 treasuries in46 Sub-Divisional headquarters.


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From 1 April 2007, a new Pay & Accounts Office has started functioning at New Delhi linked with StateBank of India, New Delhi Main Branch and another one namely Kolkata Pay & Accounts Office–III at IBBlock, Salt Lake linked with State Bank of India, Bikash Bhavan Branch has started functioning from 1March, 2012 with the D.D.Os transferred from Kolkata Pay & Accounts Office – I/II and BidhannagarTreasury.

e-Treasury has started functioning from 14 May, 2008 under the Directorate of Treasuries & Accountswith the Reserve Bank of India as its link Bank to account for the e-receipts of tax and non-tax revenuescollected through the GRIPS Portal (earlier through the On-Line System of Tax Receipts (OLSTR)) whichwas launched by the State Government on 10th October, 2012 for collection of tax and non-tax revenuesof all the Departments of State in electronic mode - both online and offline. The revenues so collected by22 nos. of authorized banks are reported through the Reserve Bank of India and Public Accounts Department,Kolkata for inclusion into the Civil Accounts of the State Government.


At present, all the 88 (eighty eight) Treasuries and Pay & Accounts Offices under the Government of WestBengal are fully computerized. The computerization of the Treasuries was initiated in the year 1999 –2000 with basic objectives of

1. Streamlining Treasury operations2. Fast and accurate compilation of accounts3. Effective expenditure control4. Enhancement of internal check and control system and security in treasury management5. Transparency in financial transactions6. Better accountability at all levels

Previously, there was a standalone server in each Treasury with Linux as operating software (Red HatEnterprise Linux) and Oracle 10G as Relational Database Management System (RDBMS). The Server wasconnected with the client through LAN and the all the treasury functions were carried out through TreasurySoftware Packages developed by CMC and NIC under browser-based system. Out of 88 Treasuries,Computerized Treasury Management System (CTMS) developed by CMC was running in 59 treasuries andTreasury Accounting System (TRAS) developed by NIC in 29 Treasuries. All the Treasuries / PAOs wereconnected with the Directorate through West Bengal Wide Area Network (WBSWAN). The treasury datafrom all the Treasuries were extracted and transmitted to a centralized Server - Consolidated TreasuryData Repository (CTDR) Server at DTA through WBSWAN on monthly basis and treasury-wise totalmonthly accounts are generated from the Central Server and transmitted to the office of the PrincipalAccountant-General (A. & E.), West Bengal on soft copy under “Digital Access of Treasuries by AGs(DATA) Scheme.

Treasuries in West Bengal have now been brought under National e-Governance Plan [NeGP] of StateMission Mode Project [MMP]. Accordingly, the Integrated Financial Management System (IFMS) has beenintroduced from 1 April 2014. A portal for IFMS namely www.wbifms.gov.in has been launched by theState Government for the purpose and web-based application software has been designed, developed anddeployed by CMC for online allotment of fund down to the level of end user i.e. the D.D.Os (e-Bantan),Centralized Treasury Management (e-CTS), payment of funds by direct credit to the beneficiary’s bankaccount (e-Pradan) by integrating IFMS Central Server with the server of the Reserve Bank of India, electronicgeneration and submission of bills by Drawing & Disbursing Officers (e-Billing) and online managementof human resources (HRMS). Out of these modules, e-Bantan, e-CTS and e-Pradan and e-Billing (partly)have already been made operational in the year 2014-15 while the others are being at final stage fordeployment in the IFMS Portal. Prior to the implementation of IFMS, the legacy data in the previous


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standalone servers of the Treasuries have been migrated to the Central Server between November, 2014and January, 2015.

This e-governance Project has on one hand removed the normal time lag for the fund reaching the level ofthe end user and thus extended the period and scope for execution of developmental work and on theother has established a transparency in payment of fund to the actual beneficiary. Being global in natureIFMS helps retrieve, analyze and utilize the requisite financial data centrally for the financial and fiscaladministration of the State.

All the Treasuries/ Pay & Accounts offices are now connected to a Central Server located at West BengalState Data Centre (SDC) using the ‘Reliance Network (MPLS)’ – both intranet and internet, supported byWBSWAN as a failover /back up connectivity. Since the web-based treasury package is running at theTreasuries, a continuous monitoring of the internet connectivity at the treasuries is imperative and for thispurpose, a monitoring software has been developed by the Webel Technology Ltd. for use at DTA.

The old Desktop PCs. and Thin Clients at the Treasuries/ PAOs, which have been found incompatiblewith the running of the new web-based IFMS software, have been replaced with high-end processorstowards the close of year 2014-15. 672 nos. of Desktop PCs have been procured for this purpose andinstalled at almost all the 88 treasuries/PAOs.

There is Mail Server at the DTA and all the Treasuries are connected with intra mail. Government Orders,Notifications, Circulars and guidelines and clarifications issued by the DTA are transmitted to the TreasuryOfficers through this mail server smoothly, securely and instantaneously.

Functions of Treasuries :

All Government receipts and payments are effected through treasuries Treasuries make Head-wise classifications of receipts and expenditures and send compiled

accounts to the Office of the Accountant General (A&E), W.B., twice in each month. Disbursement of pensions to the pensioners (including State Govt., Other State, Education,

Panchayat Pension, Other State Pension etc.). Sale of Judicial / Non-judicial stamps and stamp papers. Maintenance of Scheme-wise Local Funds of different local bodies.

New Pension Scheme

New Pension Scheme for members of the All India Services joining the State Cadre on or after 01.01.2004was introduced by the State Government vide notification No. 1069-F(Y) Dt. 03.02.2012 following theguidelines issued by the Government of India. 129 nos. of AIS Officers have so far been registered underthe Scheme and an amount of Rs. 2.91 crore has been deposited to the NPS Fund towards Own andGovernment Contributions till 31.03.2015. The scheme is being monitored from the office of the Directorateof Treasuries & Accounts, West Bengal.

Achievements

During the year 2014-15 an amount of Rs. 4.38 crore has been spent on renovation, reconstructionand upgradation of Treasury buildings including electrical installation of 13 Treasuries. Most ofthe Treasuries are accommodated either in the Collectorate or in Government Buildings. Separatebuildings to accommodate the Treasuries have been constructed at 27 locations out of the fundsprovided by the DTA. Only 11 Treasuries are still located at rented buildings. Efforts are beingmade to construct separate buildings to accommodate them. In the year 2015-16, an amount ofRs. 7.71 crores has been proposed to be spent on reconstruction, renovation and upgradation of16 nos. of Treasuries.


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Biometric Attendance System has been installed in 3 Pay & Accounts Offices in Kolkata forregistering the attendance of the staff and officers.

21 nos. of Treasuries/ PAOs have been inspected during the year by the Inspector of Treasuriesunder the supervision of the Joint Directors.

Several Training sessions have been arranged for TOs/ ATOs and the DDOs have been arrangedwith the help of the system developers to get them acquainted with the IFMS Modules.

Collection of tax and non-tax revenue through GRIPS Portal has increased to Rs. 30647.84 croreduring the year 2014-15 against 21.16 lakh challans against a sum of Rs. 25068.45 crore and9.63 lakhs challans in the last year.

129 nos. of All India Service Officers have been brought under the New Pension Scheme whichwas introduced in 2012 for those who joined the service on or after 01.01.2004. An amount ofRs. 2.91 crore has been deposited to the NPS Fund towards the Own and Government Contributionin respect of these officers.

Discontinuation of existing Letter of Credit System in Works and Forests Divisions i.e. PublicWorks, Irrigation & Waterways etc. and bringing them under the ambit of Treasury system.


Prior to the IFMS, the monthly treasury accounts prepared through the packages developed by the NIC andCMC Ltd. were further consolidated at the CTDR Server at DTA and the Consolidated Accounts of theState were submitted to the Principal Accountant-General (A. & E.), West Bengal. At present, the monthlyaccounts of the individual Treasury / PAO are compiled through CTS Module and can be downloaded bythe A.G., W.B. through the interface given to them under IFMS.

Programme for the Financial Year 2015-16

Implementation of e-scroll project from all the Agency Bank Branches to Treasuries for capturingdata from Bank and payment of pension by direct transfer to Pensioner’s Bank Account

Development of infrastructure of treasury accommodation by way of construction of separatebuildings for treasuries or renovation of existing buildings. Treasuries wherein the high-endprocessors have recently been installed need be centrally air-conditioned.

Upgradation of existing hardwares in Treasuries across the State by providing computers, scanners,printers, photocopiers etc. to cope with the existing requirements and improve efficiency.

Steady connectivity of Reliance MPLS and WBSWAN at all Treasuries/ PAOs for smooth runningof e-CTS Module.

Construction of the new Kalimpong Treasury Building which had been severely damaged due toearthquake sometime back and became absolutely unfit for use. At present, the Treasury hasbeen functioning from the Kalimpong Town Hall.

Collection of data in respect of each employee through Treasury for development of “Employees’Database” as per recommendation of 13th Finance Committee.

Development of software for recording of data and generation of MIS reports under New PensionScheme of the All India Service Officers.

Deployment of Human Resources Management System in IFMS Portal. Status of monthly pension payment and other information regarding Pensioners in IFMS Portal Stock position of Stamps and Stamp papers in Website Mandatory collection of tax and non-tax revenues through GRIPS Portal


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Preparation of full State Government Accounts including PWD, Forest Accounts and theadjustment entries made by the Accountant-General (A. & E.), WB for Central GovernmentGrants etc., as suggested in the Report of the ‘Working Group’ of the Reserve Bank of India.

Number of files / cases received, disposed of and pending at DTA, WB (Headquarters) :

Financial Opening New cases Total Number of cases % of cases No. of cases pendingYear Balance added cases disposed of disposed of at the end of the year

2004-05 82 2754 2836 2694 95 1422005-06 142 2570 2712 2658 98 542006-07 54 2712 2766 2628 95 1382007-08 138 3150 3288 3158 96 1302008-09 130 2958 3088 3002 97 862009-10 86 2856 2942 2850 97 922010-11 92 2302 2394 2275 95 1192011-12 119 2854 2973 2772 93 2012012-13 201 2457 2658 2469 93 1892013-14 189 2553 2742 2515 92 2272014-15 227 2428 2655 2520 95 135

Number of pension cases received, disposed of and pending at DTA (P.D. Cell) :

Financial Opening New cases Total Number of cases % of cases No. of cases pendingYear Balance added cases disposed of disposed of at the end of the year

2004-05 - 1418 1418 All 100 Nil2005-06 - 1326 1326 All 100 Nil2006-07 - 1261 1261 All 100 Nil2007-08 - 780 780 770 99 102008-09 10 880 890 890 100 Nil2009-10 - 775 775 770 99 52010-11 5 840 845 820 97 252011-12 25 530 555 540 97 152012-13 15 650 665 663 99.70 22013-14 2 764 766 762 99.48 42014-15 4 689 693 686 98.99 7

Publications :

WBTR 2005 has already been published under supervision of this Directorate. Matter of publication of Financial Rules is under process. General Circular Volume – IV (Part-I and Part-II) were published from this Directorate. The

copies of the same are available in this Directorate. General Circular Volume – V (Part-I and Part-II) have already been published and distribution of

the same among eligible offices is going on. General Circular Volume – VI has already been published and distribution of the same among

eligible offices is going on.


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DIRECTORATE OF PENSION, PROVIDENT FUND ANDGROUP INSURANCE

The Directorate of Pension, Provident Fund & Group Insurance came into being in the year 1983 videFinance Department’s Notification No.11169-F dated 16.09.1983. Initially this Directorate used to dealwith municipal Pension cases only. Later on, with the passage of time, the Pension cases of teachers ofprimary and Non-Government Educational Institutions, Panchayat and Municipal employees, Employeesof Khadi Board, Higher Secondary Education Council, West Bengal Pollution Control Board, CollegeService Commission, Social Welfare Board etc. have come under the fold of this Directorate. It is worthmentioning that the first School Pension Payment Order was issued on 07.12.1985.

Besides, the Directorate of Pension, Provident Fund & Group Insurance was entrusted upon with the taskof determination of interest on Provident Fund accumulation Operator-wise and allotment of ProvidentFund interest as due to the Operators who deal with the Provident Fund cases of different Non-Govt.-Aided or Sponsored Institutions, Panchayat Bodies and Local Bodies etc.


Designation of Post Sanctioned Strength Present Strength Vacancyi) Director 01 01 Nilii) * Joint Director 01 01 Niliii) ** Deputy Director 01 01 Niliv) *** Assistant Director 13 09 04v) Law Officer 01 01 Nilvi) System Analyst 01 Nil 01vii) Stenographer 01 01 Nilviii) Head Clerk-cum-Accountant 15 15 Nilix) U.D. Clerk 49 48 01x) Supervisory Typist 01 01 Nilxi) Grade-I Typist 03 03 Nilxii) Basic Grade Typist 04 04 Nilxiii) L.D. Clerk 29 13 16xiv) Data Processor 02 Nil 02xv) Driver 01 Nil 01xvi) Cash Collecting Sarkar 01 01 Nilxvii) Record Supplier 07 06 01xviii) Group-D, Grade-I 05 04 01xviii) Group-D, Basic Grade 10 04 06

Total 146 113 33

* One Officer of W.B.A & A.S. is acting as Joint Director vide G.O. No.862-F dated 31.01.2008.

** One of Officer of W.B.C.S. (Exe.) are acting as Deputy Director vide G.O. No.4307-PAR(WBCS)/1D-109/06 dated 21.11.2007.

Note: As per Government Order, two posts of Data Entry Operator have been filled on contract basisthrough Webel Support Multipurpose Service Co-operative Service Ltd.


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Objectives :

The objectives of the Directorate in brief are as follow:

a) To dispose of pension cases as early as possible but not later than 3 (three) months of its receiptfrom the Pension Sanctioning Authority concerned.

b) To sanction updated interest on Provident Fund on the basis of claims for interest submitted bydifferent operators of P.F. Deposit Accounts.

c) To take immediate follow-up action on the Hon’ble High Court’s Order.d) To take immediate steps for redressal of grievances of retired teachers / pensioners etc. concerning

this Office.e) To dispose of revised pension cases as early as possible.

Although the objective of the State Government as well as of this Directorate is to hand over PensionPayment Order to the concerned employee on the date of his/her superannuation or immediately before it,this could not be actualized as the pension cases from PSA (in most cases District Inspector of Schools) arenot coming to the Office of DPPG in time. The School Education Department, Government of WestBengal under Order No. 88-SE(B) dated 26 May 1998 formulated guidelines and time schedule for handingover Pension Payment Order on the date of superannuation. But most of the PSAs cause inordinate delayto send Pension papers. However, the very essence of guidelines is summarized below:

The concerned employee shall apply for pension eighteen (18) months prior to retirement. The School(Secondary, Higher Secondary, Junior High, Junior Madrasah, Madrasah, High Madrasah)/ Sub-Inspectorof Circle (Primary Education) shall send the pension papers received from the concerned employee to theDistrict Inspector of Schools (Pension Sanctioning Authority) fifteen (15) months ahead of the date ofsuperannuation of the employee (Para 1.5)

The Pension Sanctioning Authority shall send the papers to the Deputy Director of Account (for Secondary,Higher Secondary etc.)/Controller of Finance, District Primary School Council as the case may be forfurther examination twelve months (12) prior to the date of superannuation of the employee (Para 3.3)

After obtaining certificate as to the correctness of the case from the Deputy Director/Controller of Finance,District Primary School Council the Pension Sanctioning Authority shall send the pension papers to theDirectorate of Pension, Provident Fund & Group Insurance, West Bengal six (6) months in advance of thedate of superannuation of the employee. (Para 3.5)

The Directorate of Pension, Provident Fund & Group Insurance shall complete audit observations within/between three (3) to four (4) months prior to the date of superannuation. Audit objection cases shall bereturned to the P.S.A. for complying with the observations and resubmission to the DPPG so that thePension Payment Order shall be issued within the service periods of the respective employees and in theerror-free cases, the DPPG shall authorize Pension Payment Order one month in advance from the date ofsuperannuation of the employee concerned (Para 5.3). The time schedule for issuing P.P.O. within 3 to 4months cannot be adhered to now-a-days due to extreme pressure of a large number of revision pensioncases received from various Pension Sanctioning Authorities. The cause of delay may be attributed tocomputer failure and various other reasons.

On an average, more than 3000 new pension cases are received per month by this Office. Pension casesof other Local Bodies and Panchayats are generally received long after the retirement of employees. Thisfactor poses a problem in achieving the objective.

Revision of pension cases under ROPA-2009

The Government in School Education Department has issued order for revision of pension vide Order No.74-SE(B) dated 19.05.2009 for those who have retired or died after 01.01.2006. As a consequence, a huge


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number of revision pension cases are received from the District Inspectors of Schools of different districtsof West Bengal. More than 56,000 revision pension cases have already been settled by the end of the year2014-2015.

Pre-1981 Cases

School Education Department by issuing a Memo. No. 539-SE (P & B) dated 01.11.2010 has introducedpension/family pension in respect of employees who retired or died in harness prior to 01.04.1981 underthe West Bengal Recognised Non-Govt.-Aided Educational Institutions. Large number of cases both fromprimary and secondary education sectors are ushered into this Office for disposal of pension cases. Mostof the cases are shown in to this Office as per Orders issued by the Hon’ble High Court. In the financialyear, 2014-15, more than 140 pre-81 cases have been settled.

Legal issues

i) Court cases

Of late, the number of High Court cases are increasing at an alarming rate which requires immediateattention. In the year 2009-10 the number of Court cases exceeded 9000. The main motive behind theHigh Court cases are delayed payment of retirement benefits, the cause of which may be attributed to thefollowing factors:

1. Delay in submission of pension papers by the Pension Sanctioning Authority (PSA) – DistrictInspector of Schools (P.E.)/ District Inspector of Schools (S.E.) etc.

2. Delay in furnishing replies to Return Memos (RMs) issued by DPPG to PSAs.3. Delayed settlement of Court cases of pensioner(s).4. Delay in receiving pension cases sent to School Education Department by the DPPG.

The complete picture regarding DELAYED PAYMENT and total liability on account of PENAL INTERESTwhich may run into crores of rupees, is not available in the Office of the DPPG as the payment is made bythe Treasuries. However the total performance of Law Cell is furnished as follows:

Year No. of Cases Received Cases disposed of

2005 2082 Almost 90% of cases are disposed of



2008 7926 Almost 75% of cases are disposed of2009 8795 Almost 75% of cases are disposed of2010 7880 Almost 90% of cases are disposed of2011 5932 Almost 90% of cases are disposed of2012 7590 Almost 93% of cases are disposed of2013 10350 Almost 91% of cases are disposed of2014 9910 Almost 100% of cases are disposed of

1-1-15 to 31-3-15 490 Almost 100% of cases are disposed of

Besides the above, 71 (seventy one) contempt notices have been received; out of these, 65 (sixty five) casesare disposed of, 07 (seven) Rules have been issued for non-compliance with High Court Order.

ii) Redressal of Public Grievance

A Grievance Cell in this Office is working under one Assistant Director who looks after various queriesand redresses the grievance of pensioners.


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iii) Petition under R.T.I. Act

A cell has been opened in the Office under the provision of the Right to Information Act. One AssistantDirector has been nominated as State Public Inspection Officer who looks after the letter received underthe provisions of the Act during the current financial year under review. During the year, 173 letters havebeen received and disposed of by the Cell.

iv) Acts and Rules which govern the Directorate

The DPPG disposes of pension cases and interest of P.F. in terms of provisions of the following Act/Rules/Schemes.

Acts - Relevant Pay and Allowances Rules, Service Rules, Leave Rules etc.

Rules - Other Orders -

68-SE(B) dated 25.02.04 of School Education Department, Government of West Bengal.

Transfer of Pension Payment Orders of the retired Teaching/Non-teaching employees of the Non-Govt.Recognised Educational Institutions to the Treasuries located outside the State of West Bengal through theOffice of the Accountant General (A&E), West Bengal (Act as Special Seal Authority). Both the old caseswhere pensioner drew pension etc. from a Treasury in West Bengal and now desires to draw pensionfrom other State Treasury of his choice and ab-initio cases.

High Court cases related to Service, Pay, Pension of the non-Govt. employees.

Other miscellaneous work, guided under different rules /order

i) Schemes- The West Bengal Recognised Non-Government Educational Institution Employees(D.C.R.B.) Scheme, 1981 – Higher Secondary / High / Jr. High / Primary / Staff of DPSC / TechnicalSchools / Sponsored Libraries / Mass Education Extension Centre etc. including Madrasah, JuniorMadrasah etc.

ii) Model Pension Rules, 1982 for the employees of Urban/Local Bodies, now nomenclature as theWest Bengal Municipal (Employees’ D.C.R.B.) Rules, 2003.

iii) D.C.R.B. Scheme, 1985 for the employees of Panchayats.

iv) D.C.R.B. Scheme for the employees of the West Bengal Social Welfare Advisory Board

v) D.C.R.B. Scheme for West Bengal State Book Board.

vi) D.C.R.B. Scheme for West Bengal Khadi & Village Industries Board

vii) D.C.R.B. Scheme for West Bengal Pollution Control Board

viii) D.C.R.B. Scheme for West Bengal Higher Secondary Council

ix) D.C.R.B. Scheme for West Bengal College Service Commission

x) D.C.R.B. Scheme for West Bengal Sports Council

xi) D.C.R.B. Scheme for C.S.P.C.A.

xii) D.C.R.B. Scheme for H.R.B.C.

xiii) D.C.R.B. Scheme for Netaji Institute for Asian Studies

xiv) D.C.R.B. Scheme for West Bengal State-Aided Universities, 1999 (Bidhan Chandra KrishiVishwavidyalaya and Uttarbanga Krishi Vishwavidyalaya)

xv) D.C.R.B. Scheme for Darjeeling Gorkha Autonomous Hill Council Employees.

xvi) D.C.R.B. Scheme for Institute of Development Studies.


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xvii) D.C.R.B. Scheme for Urdu Academy, 2008

xviii) D.C.R.B. Scheme for CADC

xix) D.C.R.B. Scheme for West Bengal Higher Education Council.

xx) D.C.R.B. Scheme for West Bengal Veterinary Council, 2009

xxi) D.C.R.B. Scheme for Mahajati Sadan, 2009

xxii) D.C.R.B. Scheme for Calcutta University Institute Hall, 2009

xxiii) Employees’ D.C.R.B. Regulations, 2008, Board of Wakfs, West Bengal

v) Payment of Provident Fund Interest by DPPG

Section 6 of West Bengal Non-Government Educational Institution and Local Authorities (Control ofProvident Fund of Employees) Act, 1983 and Section 9 of the West Bengal Non-Government EducationalInstitutions and Local Authorities (Control of Provident Fund of Employees) Rules, 1984 provide forpayment of interest at Government rate on the Provident Fund balances of employees belonging to theNon-Government Educational Institutions and Local Authorities. Accordingly DPPG, West Bengal allotsfunds admissible for payment of interest at Government rate on Provident Fund balances of employeesof Primary, Secondary Schools, other Non-Government Educational Institutions, Colleges, Universities,Municipalities, Panchayat Bodies and certain other Organizations. DPPG has been authorized toundertake the work of calculation and payment of interest on Provident Fund deposit account under theprovisions of the aforesaid rules in terms of the Finance Department’s Order No.4560-F dated 28 April,1992. The fund is allotted directly to the concerned Treasury/Pay and Accounts Officer under intimationto the Administrator/Authority on receiving his copy prepares a bill in T.R. Form No.7 (duplicate) at theconcerned Treasury/ P.A.O. The Treasury Officer on scrutiny of the bill passes the same effecting paymentof interest by transfer credit to Provident Fund Deposit Account under the Head “8336-Civil Deposit-00-800-Other deposits-Provident Fund Deposits etc.”. The amount of interest as mentioned above willbe drawn out of the Head of Account “2049-Interest Payment-Interest on Other Obligations-Interest onDeposits (charged)-Interest on P.F. Deposits etc.” Every year Finance Department, Government of WestBengal places a lumpsum amount in favour of DPPG for sub-allotment of requisite funds to the Treasury/P.A.O.s to enable them to effect transfer credit from this head to Provident Fund deposit fund account ofthe respective authorities.

At the close of the financial year, the authority/administrator concerned shall prepare a statement ofaccounts showing month-wise figures covering the entire financial year and submit it to the DPPG. Onreceipt of the claim, the DPPG shall check and reconcile the accounts with those maintained at theTreasury and allot funds admissible to the Treasury for payment of interest. Administrator/Authorityproduces the claim as mentioned above along with Pass Book/Certificate given by the concerned TreasuryOfficer indicating the closing balance of the previous financial year(s). Operators of the fund are advisedto submit their claim within 31st May each year for the interest of the previous financial year to beaccrued. The entire calculation is processed through computers and printed orders are issued for allotmentof interest. From the Financial Year 2014-15 allotment of interest on P.F. deposit Fund of the employeesof Non-Government Educational Institution and Local Authorities aer being made through e-Bantanmodule of IFMS.

At present there are 1370 (approx.) operators. For the current year i.e. 2014-15 the amount sanctionedby the Finance Department is Rs. 525 crore and the entire amount has been allotted to 952 operators.The number of operators in whose favour the interest could not be allotted due to shortage of fund forthe year is 386.


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Computerisation of the functions of DPPG

1. In June, 1990, this Directorate first issued computer- generated Pension Payment Orders inrespect of the retired/deceased of Non-Government Recognized Educational Institutions, LocalBodies, Panchayat Bodies.

2. The NIC is closely associated with DPPG for all computerization initiatives of the Directoratehappening for more than a decade.

3. On and from 31.03.1994, the NIC was assigned the DPPG Computerization Project and In-house Computer system has been installed in the DPPG wherefrom the first PPO was printed on16 April, 1994. This system is operated for data entry, calculation generation and printing ofPPO. After data entry, the computer also states the status of a Pension case.

4. At Present S/W a H/W Platform and LAN environment Oracle 10g, IDS, Java, Linux E.E.5

5. With the advancement of technology, the software project of DPPG has been enhanced by theNIC and new features are being added regularly as per requirement of the Directorate. Thepresent Application software “Pension Management System” has been developed based on thework flow of DPPG for Pension file processing. This software systematically records and monitorsPension files from receiving to PPO/RM issue/dispatch including auditing stages, Pensioncalculation and PPO printing. All applicable ROPA rules for all types of Pensions have beenincorporated within the software. Daily, Periodic Reports, Query facility and MIS reports areimportant features of the software.

6. No. of users at present: 60 and almost 28956 PPO have been printed through the computerizedsystem at DPPG.

7. To enable more citizen-oriented services by the Directorate, the NIC has created web-basedPension File status Query System and hosted it under Finance Department website(www.wbfin.nic.in). This unique e-Governance service from DPPG has been availed of so farby more than 1 lakh citizens /Pensioners so far within the few months which signifypopularity of this e-service. The NIC has provided facility for daily web uploading of PensionFile status from DPPG for the benefits of citizens /pensioners.

8. For project implementation and continued support at DPPG, Department of Finance has paidfor two temporary support personnel through the DOEACC, who are working under technicalguidance of the NIC at DPPG.

9. There are at present 56 (fifty six) personal computers installed in the office set-up, out ofwhich just 04 (four) are used merely for the purpose of typewriting. Rest 52 (fifty two) of thesecomputers are served under the application software, Pension Management System developedby the National Informatics Centre (NIC), West Bengal Chapter.

Detailed performance report in respect of disposal of pension cases

School Pension Cases

Primary/Junior High/High/Higher Secondary / Junior Madrasah / High Madrasah / Junior Technical Schools/Polytechnics/Libraries (Rural & Urban)/Mass Education Extension etc. all covered under the West BengalNon-Govt. Recognised Educational Institution Employees (D.C.R.B.) Scheme, 1981 issued by the EducationDepartment, Government of West Bengal under Memo. No.136-EDN(B) dated 15.05.1985 (Other thanPrimary Schools, Primary Teachers’ Training Schools and Staff of District Primary School Boards, alleducational institutions hereinabove are grouped under Secondary).


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Number of files/cases received, pending and disposed of School Pension Cases :

Period Fresh cases only 1st Pension Payment OrderPension Cases Received Pension Payment Order issued

Primary Secondary Primary SecondaryUpto 31.03.2000 56290 35362 51867 33105

2000-2001 8334 8269 1512* 1315*2001-2002 9113 7087 17244 133992002-2003 10308 7867 11051 74802003-2004 8701 9180 8305 89202004-2005 7600 7857 6464 75082005-2006 9021 7704 8733 75562006-2007 7346 6959 8243 76282007-2008 6984 6135 7151 61102008-2009 7633 6691 6732 61432009-2010 6325 4387 6794 52262010-2011 7959 5620 5803 52402011-2012 6329 5537 5744 35692012-2013 6395 5830 7018 64712013-2014 7904 6102 10411 73882014-2015 8044 8014 10539 7127

Total 174286 138601 173611 134184

Pending Cases as on 31.03.2015: Primary – 850Secondary – 1500

Revision Pension Cases (ROPA-09): Primary – NilSecondary – Nil

Cases in hand of DPPG and in PSA’s Office with audit observation: Break-up position upto31/3/2015

Cases returned to the PSA’s Office with audit observation :

As on 2007 2008 2009 2010 2011 2012 2013 201431.03.07 -08 -09 -10 -11 -12 -13 -14 -15

Primary 812 1350 953 959 2574 2172 356 86 799

Secondary 1135 1642 930 1141 1232 773 260 87 753

Cases along with advance cases in hand of DPPG :

As on 2007 2008 2009 2010 2011 2012 2013 201431.03.07 -08 -09 -10 -11 -12 -13 -14 -15

Primary 2482 2358 2890 2415 3136 4128 3931 4930 850

Secondary 2239 2436 2880 1831 2120 4684 4258 3102 1500


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Under Model Pension Rules formulated by the then LGUD Department, now the Municipal AffairsDepartment, Government of West Bengal:

Fresh Pension cases only (No revision):

Period Cases Received P.P.O. issuedUpto 31.03.2000 (From 1984) 12250 11331

2000-2001 1260 15072001-2002 1356 13522002-2003 886 8782003-2004 788 4132004-2005 205 2162005-2006 958 8662006-2007 780 6962007-2008 806 5632008-2009 1020 11002009-2010 1308 13912010-2011 975 12512011-2012 982 7672012-2013 1758 14602013-2014 1533 13142014-2015 1919 1714

Total 28784 26819

Pending Cases as on 31-03-2015: 251

Position No. of Cases as on 31.03.1031.03.11 31.03.12 31.03.13 31.03.14 31.03.15

Case lying with the PSAs after 779 884 905 207 423audit Observation given by the DPPGCases lying with the DPPG including 656 1165 979 828 251Advance cases

* Resubmitted cases added.

The table showing DCRB Scheme, 1985 for the employees of Panchayat Bodies issued by the Panchayatand Rural Development Department, Government of West Bengal may be replaced by the following:

Period Pension cases Received Pension Payment Orders issuedNew Resubmitted Total

Upto 31.03.2000 12055 12055 106072000-2001 1096 1096 9682001-2002 946 946 7592002-2003 1056 1056 15662003-2004 920 643 1563 10192004-2005 887 639 1526 9272005-2006 890 358 1248 8232006-2007 824 360 1184 842


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Period Pension cases Received Pension Payment Orders issuedNew Resubmitted Total

2007-2008 738 504 1242 6852008-2009 738 368 738 8312009-2010 758 322 1080 3902010-2011 568 439 1007 6802011-2012 769 529 1298 6622012-2013 937 385 1322 20752013-2014 1732 302 2034 16302014-2015 1050 409 1459 1358

Total 25964 5258 31222 25849

Pending cases as on 31.03.2011: 83

Position No. of Cases as on 31.03.1031.03.11 31.03.12 31.03.13 31.03.14 31.03.15

Cases returned with audit observations to the 585 529 385 293 549PSAs (Zilla Parishads – D.M., PanchayatSamities – S.D.O., Gram Panchayats – B.D.O.)Cases lying with DPPG 83 91 95 595 56

Other Pension Cases

Cases received as Pension Payment Orderson 31st March issued as on 31st March

2013 2014 2015 2013 2014 20151. Social Welfare Advisory Board 67 50 53 60 42 142. Khadi Board 38 21 47 34 18 193. Book – Board 3 9 Nil 1 3 14. H. S. Council 28 29 15 19 26 325. CSPCA 2 Nil 2 Nil6. Sports Council 3 3 Nil 1 3 17. Darjeeling Gorkha AHC 7 8 3 5 8 28. College Service Commisson, West Bengal 2 6 3 Nil 3 49. Netaji Institute for Asian Studies Nil Nil Nil Nil Nil Nil10. Hooghly River Bridge Commission 10 16 11 10 Nil Nil11. Pollution Control Board 3 9 6 3 Nil 112. Agricultural Training Centre 15 3 8 15 4 613. Wakf Board 4 4 4 4 5 214. V.C. 1 Nil 1 1 Nil Nil15. Animal Resources Dev. Deptt. 6 2 1 Nil 1 116. W.B. Urdu Academy 4 2 Nil 2 1 Nil17. Comprehensive Area Dev. Corpn. 1 Nil 280 1 Nil 311Total 192 164 512 156 116 394

Position No. of Cases as on31.03.13 31.03.14 31.03.15

Case returned to the PSAs after audit Observation 20 23 42Cases lying with DPPG 25 53 101


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We are doing some accounts work such as preparation of salary bills, P.F. sanction memos., P.F. bills etc.Billing through e-Pradan started from February, 2015.

For maintenance of accounts in the Directorate, a software package by the name COSA has been beingtaken help of since July 2012, which has been developed by NIC, West Bengal.

Office of the Accountant-General, West Bengal audits the accounts of the Directorate.

Achievements

1. Creation of new branch office of DPPG at Uttarkanya, Jalpaiguri

For some time past the Government was considering, to set up a new branch office of Directorate ofPension, Provident Fund & Group Insurance (DPPG) at UTTARKANYA for disposing all pension cases ofthe pensioners from the districts of North Bengal starting from Malda northwards.

After careful consideration of the matter, the Governor has been pleased to decide to set up a new branchoffice of Directorate of Pension, Provident Fund and Group Insurance (DPPG) at Uttarkanya, Siliguri fordisposing all pension cases of the pensioners from the districts of North Bengal starting from Maldanorthwards vide Finance Department’s notification No.3339-F(H) Dated 25th June, 2014.

The Office was inaugurated by Honorable Chief Minister Mamata Banerjee on 1st September 2014. Inpursuance of Finance Department’s Notification No.4560-F(H) dated 1st September, 2014 the office startedfunctioning from 1st September 2014 for disposing all pension cases of the pensioners from the districts ofNorth Bengal namely (1) Malda, (2) Dakshin Dinajpur, (3) Uttar Dinajpur, (4) Coochbehar, (5) Alipurduar,(6) Jalpaiguri & (7) Darjeeling..

2. “e-Pension” Project

At present the pension of the employees of the non-government educational institutions is governed by theWest Bengal Recognized Non-Govt. Educational Institution Employees (DCRB) Scheme, 1981, in termsof G.O. no. 136-Edn(B), dated 15.5.1985. As per above scheme, the pension sanctioning authority (PSA)is required to send pension application, Service Book and other allied papers to the Director oF Pension,Provident Fund & Group Insurance, WB.(DPPG) for examination and issuance of Pension Payment Order.

With a view to utilize the available information of the Education portal and also to reduce the number ofpapers required to be sent along with the pension papers to the DPPG, the necessity to introduce a revisedsystem of sanction of pension has ben approved by the Government vide Finance Deptt. Memo No. 3497-F(H) dated 03.07.2014 and Memo No. 4728-F(H) dated 09.09.2014. The new system termed as “e-Pension”for employees of the Non-Govt Recognized Educational Institutions. Under the new scheme envisagedabove, Pension Application, Service Book and other required papers will be uploaded by the PSA in the“e-Pension” portal of the Finance Department for examination by the DPPG, the audit officer of the scheme.On examination of pension papers so uploaded, the DPPG will send PPO on electronic mode throughIFMS to the TO/PDO, who will download the same for disbursement of pension and also to handover aprinted copy to the pensioner as the pensioners portion of PPO. The electronic PPO will contain thedigital signature of the PPO signing officer of the DPPG.


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ASSISTANCE TO POLITICAL SUFFERERS (APS) BRANCH

A.P.S. Branch is borne in the joint establishment of Finance Department. This Branch is responsible todeal with the matter for providing monthly allowance to the freedom fighters and the dependent member(s)of their family under the new scheme vide no. 04 – A.P.S. dated 15.01.2013 who were in receipt of suchallowance from this Branch under the earlier scheme since discontinued with effect from 1 February,2013. This Branch is located at 131/A, B.B.Ganguly Street, Kolkata-700 012.

Staff pattern and present staff strength :The present staff strength is furnished below:

Designation of post Sanctioned Strength Present Strength VacancySection Officer 3 2 1Head Assistant 3 2 1U.D.Assistant 4 4 1Typist 2 Nil 2Record Supplier 1 Nil 1Group-D 1 1 Nil Total 14 8 6

Objectives :Grant of monthly allowance to the freedom fighters and their eligible dependent members sanctioned byFinance Department, A.P.S. Branch, 131-A, B. B. Ganguly Street, Kolkata-700012.

Nature of work and responsibility :Continuation of monthly state allowance to the freedom fighters or their dependents is the main job. Theexpenditure is booked to the Head “2235-Social Security and Welfare-60-Other Social Security and WelfareProgrammes-200-Other Programme-Non-Plan-034-Payment of monthly allowance to political sufferersfor Post-Independence Democratic Movement (FA)-50-Other Charge”.

Acts and Rules administeredIt is administered in terms of Rules of Business framed under Article 166(31) of the Constitution of India.

Current policy/ CircularsThe present function of the Branch is chiefly guided by the directives issued under Finance DepartmentMemo nos. 03-APS and 04-APS dated 15.01.2013.

AchievementsAll applications for freedom fighters’ allowances are examined properly and they are disposed of as quicklyas possible.

Maintenance of accounts and auditOffice of the AG(A & E), WB is the principal auditing authority of the accounts of the Branch.

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

Financial Opening New cases Total No. of % of cases No. ofYear Balance added Cases cases disposed of pending

disposed of cases2014-15 2 50 52 41 78.85% 11


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DIRECTORATE OF SMALL SAVINGS

The Directorate of Small Savings with headquarters at Jessop Buildings (Ground Floor), 63-Netaji SubhasRoad, Kolkata – 700 001 has 19 (Nineteen) zonal offices in the districts including one at Jessop Buildings(Ground Floor), 63-Netaji Subhas Road, Kolkata – 700 001 for Kolkata Zone. The headquartered office isheaded by the Director, Small Savings, Finance Department and the zonal offices are headed by theDeputy Directors of Small Savings, who are the members of the West Bengal Civil Service (Executive).

The Directorate of Small Savings started functioning in the 1970’s to promote the habit of savings amongthe citizens and provide an alternative mode of savings in the formal sector. This was the time when thesystem of banking was yet to be established in the remote areas and small savings through post officeswere the only viable alternative which lay open to the citizens.


Detailed staff pattern and the present strength at headquarters and districts are given below :

A) STAFF PATTERN AT HEADQUARTERS


1. Director, Small Savings 1 1 Nil

2. Deputy Director, Small Savings & 1 Nil 1E.O.OSD (DS), Finance Deptt.

3. Assistant Director (Headquarters) 1 1 Nil4. P.A. (Schedule ‘B’) 1 Nil 1

5. Liaison Officer 1 1 Nil6. Senior Statistical Assistant 1 Nil 1

7. Head Clerk 1 1 Nil

8. Typist (Gr-I) 2 2 Nil9. Upper Division Clerk 5 5 Nil

10. Lower Division Clerk 6 3 3

11. Basic Grade Typist 2 2 Nil12. Record Supplier 1 Nil 1

13. Group ‘D’ Staff 6 3 3

14. Driver 2 Nil 2Total 31 19 12

B) STAFF PATTERN IN THE DISTRICTS


1. Deputy Director, Small Savings 20 5 152. District Savings Officer 19 6 133. Savings Development Officer 366 52 3144. Accountant-cum -Cashier 20 10 10


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5. Clerk-cum-Typist, Grade- I 10 6 4

6. Clerk-cum-Typist, Basic Grade 10 2 8

7. Driver 20 Nil 20

8. Group ‘D’ Grade-I 21 9 12

9. Group ‘D’, Basic Grade 41 26 15

Total 527 116 411

Objectives

1. To provide loans to the State Government amounting to 100% of the State’s total collectionswhich will be utilized for the development activities of the State.

2. To inculcate the habits of savings and thrift among the common people.3. To provide security to deposits by the investors.4. To salvage the people particularly the poor, the illiterate, the downtrodden and the backward

class affiliates from the grapple of unauthorised money lenders and unauthorised “chit funds”.

Departments/ Directorates involved

1. Ministry of Finance, Department of Economic Affairs (Budget Division), Government of India,North Block, New Delhi

2. Ministry of Communications & I.T., Department of Posts, Government of India, Dak Bhawan,New Delhi

3. National Savings Institute (NSI) under Ministry of Finance, Government of India, C.G.O. Complex,‘A’ Wing, 4th Floor, Seminary Halls, Nagpur – 440 006Website : http://nsi.india.gov.in

4. State Bank of India & some Nationalised Banks :Department of Economic Affairs makes policy. Department of Posts acts as agent, keeps recordof monetary transactions, maintains accounts of Small Savings and gets agency charges fromEconomic Affairs Department. National Savings Institute imparts training to postal staff andagents.S.B.I. and some Nationalised Banks act as agents for PPF AND SCSS Schemes in addition to PostOffices.

Acts administered

1. Government Savings Act, 1873

2. Government Savings Certificate Act, 1959

3. Public Provident Fund Act, 1968

Rules observed

1. Public Provident Fund Rules, 1968

2. Post Office Savings Account Rules, 1981


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3. Post Office Recurring Deposit Rules, 19814. Post Office Time Deposit Rules, 19815. Post Office Monthly Income Account Rules, 19876. Senior Citizen Savings Schemes Rules, 2004

Schemes Running / Activities

To promote Small Savings by implementing

Sl. No. Name of scheme Rate of interest (in %)w.e.f. 01.04.2015

1. SB (Savings Bank Account) 4.0

2. RD (Recurring Deposit Account) 8.4

3. TD (Term Deposit Account) 8.4 - 8.5

4. MIS (Monthly Income Scheme) 8.4

5. SCSS (Senior Citizen Savings Scheme) 9.3

6. PPF (Public Provident Fund) 8.7

7. NSC-VIII th issue (National Savings Certificate)(to be matured 8.5after 5 years from the date of purchase)

8. NSC-IX th issue (National Savings Certificate)(to be matured 8.8after 10 years from the date of purchase)

9. KVP (Kisan Vikas Patra)(to be doubled in 100 months from 8.7the date of purchase)

10. SSA (Sukanya Samriddhi Accounts) 9.2

To make habits of savings and thrift among all kinds of member of society, particularly among women,students, the poor and the backward classes.

The above activities are performed through SAS/MPKBY/PPF agents appointed by Deputy Director, SmallSavings of the districts.

The Directorate conducts District/Block/GP level meetings, seminars, workshops, campaigns with the helpof Regional Director, National Savings Institute, Nizam Palace, 234/4, A.J.C. Bose Road, Kolkata – 20.

Campaigns through the electronic media as well as in haats, bazaars, marketplaces, street corners weredone in the past. Nowadays, such is conducted as per availability of funds and exhibition in fairs is nearlydiscontinued for poor availability of funds. Distribution of leaflets among the people and the agents,displaying banners and flexes are however going on.

Circulars

Department of Economic Affairs (Budget) issues circulars from time to time to control monetary transactionsby the post offices and to check acts of corruption amidst postal employees, agents, investors etc.


There are 04 (four) personal computers installed in the headquarters and 20 (twenty) in the district officesin all. Out of 04 (four) computers in the headquarters, 02 (two) computers are set with internet facilities.


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19 (nineteen) computers out of the 20 (twenty) installed in the District Offices are provided with COSAsoftware.


The Deputy Secretary & DDO, Finance (Accounts) Department, Nabanna, Howrah is the Drawing andDisbursement Officer of the office of the Directorate of Small Savings (Headquarters). The different DeputyDirectors of Small Savings themselves act as Drawing and Disbursement Officers for the respective districtoffices of the Directorate.The accounts of the Directorate are audited on behalf of Accountant-General (A.&E.), West Bengal onregular basis.

Targets and Achievements

In the budget published by the Government every year, a target for loans to be received on account ofsmall savings collection is fixed. Accordingly, the Directorate fixes its targets. The amounts shown in thebudget and the actual receipts for the last 15 years, are shown in the Table below:-

Year Budget Estimate Revised Estimate Actuals Growth Rate on Actual(`̀̀̀̀ in crore) (`̀̀̀̀ in crore) (`̀̀̀̀ in crore)

2000-01 4700.00 4900.00 4949.27 -

2001-02 5400.00 5400.00 5735.58 15.89

2002-03 6750.00 7880.00 7832.20 36.55

2003-04 9456.00 8772.00 8903.22 13.67

2004-05 9825.00 10434.46 10435.71 17.21

2005-06 11004.00 11479.00 10933.52 4.77

2006-07 12627.00 9200.00 8700.19 -20.43

2007-08 10100.00 1555.75 1470.33 -83.10

2008-09 3000.00 2000.00 1653.74 12.47

2009-10 6000.00 7991.63 7991.63 383.25

2010-11 10000.00 12000.00 12189.24 52.53

2011-12 6500.00 3000.00 1658.68 -86.39

2012-13 4951.00 2000.00 2978.25 79.55

2013-14 1000.00 3000.00 4307.20 44.62

2014-15 3000.00 4500.00 7711.96 79.05


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ECONOMIC OFFENCES INVESTIGATION CELL

Economic Offences Investigation Cell, Finance Department, Government of West Bengal was constitutedvide Finance Department (Audit) Branch Notification No. 1022- F dated 29.01.2004 and it was envisagedin the said Notification that the Cell would be headed by one Director. Subsequently, posts of one DeputySP, five Inspectors of Police, five Sub-Inspectors of Police, two ASIs of Police, eight Constables, one PA toDirector, one UD Assistant, one LD Assistant and two Group-D staff were sanctioned vide FinanceDepartment - Audit Branch Memo No. 3690 – F dated 18.03.2004. All the posts of police personnelexcept the Director were filled up from Bureau of Investigation. In fact, the sanctioned staff of the Celljoined between June, 2004 and November, 2004. Initially the police personnel of this Cell were empoweredto conduct routine enquiry of the Finance Department as per order of Finance Secretary vide Finance(Revenue) Department Memo No. 2239-FT dated 25.06.2004. In Government Notification vide FinanceDepartment Order No. 93-FT dated 14.01.2005 the police personnel of this Cell were empowered toenquire and investigate into the cases relating to Non-Banking Financial Companies, UnincorporatedBodies, Residual Non-Banking Financial Companies and also to deal with various State Acts and Rulesrelating to evasion of taxes. Apart from the above, the Cell used to deal with voluminous work relating toshifting of the Registered Offices of the Companies from West Bengal to other States as endorsed by ChiefSecretary, Govt. of West Bengal. Director, EOI Cell being the nodal officer for interaction with FinancialIntelligence Unit-India, Ministry of Finance, large number of papers are received from them for enquiry.As per recommendation of the Administrative Reforms Commission, Govt. of India further 1 (one) post ofDeputy S.P., 3 (three) Inspectors of Police, 5 (five) Sub-Inspectors of Police, 2 (two) Assistant Sub-Inspectorsof Police and 6 (six) Constables were sanctioned vide G.O. No. 391-F dated 13.01.2010.

In G.O. No. 391-F dated 13.01.2009 itself, EOIC has also been empowered to investigate the cases of theWest Bengal Protection of Interest of Depositors in the Financial Establishment Act as soon as the Actcomes into force.



Director 1 Nil 1

Deputy Superintendent of Police 2 Nil 2

Inspector 8 Nil 8

Sub - Inspector 10 7 3

Assistant Sub-Inspector 4 2 2

Constable 14 8+1 5

Personal Assistant to Director 1 Nil 1

Upper Division Assistant 1 1 Nil

Lower Division Assistant 1 Nil 1

Group ‘D’ Staff 2 1 1

Total 44 19+1 24


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Three personal computers have been installed at EOI Cell, out of these one is used for mere typing purpose.All data relating to enquiry, investigation of cases and day-to-day work of the Cell are computerized andthe urgent and important reports for different offices of the Govt. as well as different companies are sent byway of computerized prints. The required data are also furnished to the Department during AssemblySession and for any other purpose. An internet connection of BSNL has also been given to this Cell tocollect updated information from various Central Government organizations including RBI.

Targets and Achievements

Targets for implementing the existing acts and rules to curb the unregistered and unscrupulous NBFCshave been achieved considerably. Targets were also achieved in disposal of papers and files. Considerableamount of money could be realized from the NBFCs and others and the same were distributed to theinvestors by sincere efforts of the officers of this Cell. Due to sharp vigilance, the activities of the unauthorisedNBFCs have been curbed down considerably. More interaction is being made with RBI, SEBI, Registrar ofCompanies (ROC) to curb down the activities of the unscrupulous NBFCs, unincorporated bodies, MultiLevel Marketing firms etc.

265 papers of the period 2013-2014 were brought forward to 2014-15 and between 01.04.2014 to31.03.2015, 442 papers and 04 files were received. Out of those 265 + 442 = 707 papers and four files,699 papers and 04 files were suitably disposed off during this period and 08 papers could not be disposedof during this period and has been brought forward to 2015-2016. It shows that considerable achievementin disposal of papers compared to the previous year.

Number of cases such handled by the Cell and number of cases against which actions have been taken forthe last two financial years that ended are as hereunder –

Case handled Action taken265 papers in previous years (i.e. 2013-14) 699 papers442 papers during this year (i.e. 01-04-2014 through 31-03-2015)Total handled (265 + 442 = 707)


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MEDICAL CELL

Medical Cell of Finance (Audit) Department was created in June 2009 by carving out from Group ‘P’(Service) of that Department mainly for implementation of West Bengal Health Scheme, 2008 - areimbursement scheme for state government employees, pensioners including family pensioners, officersof All India Services, pensioners of All India Services including family pensioners and their eligible familymembers.

West Bengal Health Scheme, 2008

With a view to regulate and provide medical benefits and to provide improved medical facilities to thestate government employees and their family members, a notification No.7287-F dated 19.09.2008 wasissued. As per this notification, the Scheme had been named “West Bengal Health Scheme, 2008”.Subsequently in terms of F.D. Memo No. 3475-F dated 11.05.2009, WBHS, 2008 has been extended tothe state government pensioners and their family members.

For implementation of West Bengal Health Scheme, 2008, the following functions are normally performed:

a) Preparation of policy, guidelines and rules under WBHS, 2008.b) Fixing rates for treatment procedures, investigations, implants etc.c) Empanelment of private HCOs and Diagnostic Centres within the state in connection with Health

and Family Welfare Department.d) Monitoring of activities of HCOs during the treatment of members of WBHS, 2008 and its

beneficiaries.e) Helping other administrative departments process the complicated reimbursement proposals

under WBHS, 2008.f) Granting prior permission for treatment in WBHS-recognized speciality hospitals outside the

state of West Bengal.g) Granting prior permission for implantation of costly devices.h) Granting prior permission for Human Organ Transplantation & Cochlear Implantation Surgery

and for some procedures mentioned in WBHS, 2008.

Besides these, different administrative departments send complicated reimbursement proposals under thefollowing rules for clarification and concurrence:

1) West Bengal Services ( Medical Attendance ) Rules, 19642) West Bengal Services ( Medical Benefit for State Pensioners ) Rules, 19983) All India Services ( Medical Attendance ) Rules, 19544) Medical Benefits to the Minister-in-Charge / Minister of State / Confidential Assistants etc. Rules,

19695) Medical Benefits to the officers of Judicial Services6) Medical Assistance to the prisoners of different correctional homes

Cashless Facility

In the early part of 2014, the Hon’ble Chief Minister had generously declared the introduction of a newCashless facility for indoor treatment upto a ceiling of ` 1 lakh for government employees / pensioners.


153

The West Bengal Health for All Employees and Pensioners Cashless Medical Treatment Scheme, 2014was introduced for providing cashless indoor treatment benefit upto the cost of ̀ 1 lakh (Rupees one lakh)to the state government employees, state government pensioners including family pensioners, All IndiaServices (AIS) officers, AIS pensioners including family pensioners and the eligible family members underthe existing West Bengal Health Scheme, 2008.

Online enrolment of the employees/ pensioners and their eligible dependent family members has beenmade essential to get this benefit even if they are enrolled under WBHS, 2008.

A series of memos and notifications was issued for its implementation. [No. 4476-F (MED) dated 28/08/2014, No. 4656-F (MED) dated 05/09/2014, No. 4803-F (MED) dated 12/09/2014, No. 5069-F (MED)dated 26/09/2014 and 5438-F (MED) dated 29/10/2014]


SI. No. Designation of Post Sanctioned strength Present Strength1. Special Secretary Nil 12. Joint Secretary Nil 13. Deputy Sectetary 1 14. Assistant Secretary 1 35. Officer-on-Special Duty 1 Nil6. Accounts Officer-Cum-DDO 1 (newly created) 17. Section Officer 2 28. Accountant [in the rank of S.O] 2 (newly created) 29. Head Assistant 2 210. U.D. Assistant 22 (4 newly created) 2211. L.D. Asst. 4 Nil12. Group-D 3 313. Medical Officer (Deputed from 4 2

Deppt. of Health & FW)

Total 43 40

West Bengal Health Scheme Authority

For settlement of the reimbursement claims with technical complexity sent by different administrativedepartments and also for examination or according approval to the proposal-seeking prior permissions asper requirement of WBHS, 2008 sent by different empanelled HCOs as well as different administrativedepartments, West Bengal Health Scheme Authority has been constituted. Major decisions on the HealthScheme are taken through discussions and deliberations on West Bengal Health Scheme Authority meetings.

Constitution of West Bengal Health Scheme Authority

1. Chairman Special Secretary, Finance Deptt.

2. Members Joint Secretary, Medical Cell

3. Member-Convener Additional Director of Health Services, W.B. MedicalOfficers posted in this Cell on deputation from Departmentof Health & Family Welfare Deputy Secretary, Medical Cell


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1. A dedicated portal (http://wbhealthscheme.gov.in) has been designed, developed by NIC, WB,security-audited and hosted in August 2014 covering following e-governance services with respectto “West Bengal Health Scheme 2008”.

a) Enrolment of employee and pensioner through self / cadre controlling authority (CCA) /DDO, generation of certificate of enrolment, temporary family permit and health cardgeneration

b) Intimation to CCA by the employee / pensioner (beneficiary) in the event of hospitalizationc) Entry of profile by HCO through login and uploading supporting documentsd) Treasury-wise DDO entry and treasury-wise link banks entry modulee) View facility on name and maximum approved rates of available procedure or investigation

or implantsf) MIS on DDO-wise enrolment of employees and pensioners

g) Status query for employees, pensioners, HCOs and different levels of users of Governmenton the above mentioned e-services.

h) Based on proposal from NIC, two software support personnel and four data entry operatorshave been deployed in Medical Cell and they have been provided required ICT equipmentfor successful implementation of the application.

2. The following e-services have been integrated in the above-stated portal during August 2014 tillDecember 2014 as per ‘West Bengal Health for All Employees and Pensioners Cashless MedicalTreatment Scheme, 2014’:

a) Online registration and application form submission by employee / pensioner to DDO

b) Online verification by DDO and generation of beneficiary-wise certificate of enrolment

c) Online admission of patient by HCOs and generation of Form-H and Form-D4 during dischargefor submission to Government along with original bills by ‘hard copy’ as well as ‘online’.

Achievements

a) Following stakeholders of the application have been trained on the application:

(i) Health Care Organisations (72 officials of 42 HCOs)

(ii) Administrative Departments (318 officials of 65 Departments)

(iii) District Medical Cell (20 officials of 8 districts)

(iv) Medical Cell of Finance Department (20 officials)

b) For sensitization and capacity-building of users, following guidelines have been made availablein the portal for the following stakeholders:

(i) Guidelines for employees

(ii) Guidelines for pensioners

(iii) Guidelines for treasury officers

(iv) Guidelines for DDOs


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c) The implementation status is as follows:

(i) Online registration has been started, approval of applications for cashless treatment atD.D.O.-end with effect from 15.09.14.

(ii) Online admission of patients started in HCO w.e.f. 15.11.2014.

d) Cashless Treatment

New TR 68B has been introduced vide Finance Department notification no. 2400-F(Y) dated17.03.2015 for medical charges reimbursement bill to Health Care Organisations (HCOs) forproviding cashless medical treatment to beneficiaries under West Bengal Health For All Employees’and Pensioners’ Cashless Medical Treatment Scheme, 2014. After obtaining DDO codeCABFNA009 and introduction of new TR form, ‘ 27,52,892/- has been sanctioned and paid infavour of different HCOs.

Number of files/ cases received/ disposed of and pending during the year 2014-2015 :

Files received Files disposed of Files pending

3951 2783 1068 (awaits decision of WBHSA)

Letters received Disposed of/action taken on Pending

3273 3268 05

Receipt and disposal of bills on cashless treatment for the year 2014-2015

Bills recived Bills processed Pending bills

339 153 186

Empanelment of Health Care Organization (HCO) for the year 2014-2015

Class I service Class II service Class III service Totalprovider provider provider

60 15 18 88

Empanelment of diagonstic Centre for the year 2014-2015

Class I service Class II service Class III service Totalprovider provider provider

09 03 03 15


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Number of Private empanelled HCOs providing cashless facilities (till 31.03.2015) - 20

Expenditure on Medical Remibursement Scheme

Head of Account and Year-wise

Financial 07-Medical 12-Medical Reimbursement TotalYear Reimbursement under WBHS-2008 (in `̀̀̀̀)

(in `̀̀̀̀) (in `̀̀̀̀)

2008-2009 6,00,06,276 8600 6,00,14,876

2009-2010 6,95,04,147 2,32,08,269 9,27,12,416

2010-2011 8,17,80,923 15,15,49,223 23,33,30,146

2011-2012 7,25,81,138 30,01,37,431 37,27,18,569

2012-2013 8,43,30,753 48,76,39,883 57,19,70,6362013-2014 12,01,40,249 67,81,79,594 79,83,19,8432014-2015 12,61,60,000 82,62,90,000 95,24,50,000

Expenditure on Cashless scheme Head of Account-wise for the year 2014-2015

1) 2075-00-800-NP-004-V-12 [For Govt. Employees] — ` 22.52 lakh

2) 2071-01-800-NP-004-V-12 [For Govt. Pensioners] – ` 5 lakh


157

INSTITUTIONAL FINANCEINSTITUTIONAL FINANCEINSTITUTIONAL FINANCEINSTITUTIONAL FINANCEINSTITUTIONAL FINANCE

WEST BENGAL FINANCIAL CORPORATION

West Bengal Financial Corporation (WBFC) set up on 1 March 1954, under the State Financial Corporations’Act, 1951, is the premier development financial institution in West Bengal playing a catalytic role inpromoting, financing and developing the Micro, Small and Medium Enterprise (MSME) sector over morethan 60 years under the able leadership of Finance Department.

Financial Products and Services

The activity domain of WBFC encompasses mainly provision of term finance for setting up of new unitsand for the expansion / modernization / diversification of existing units in both manufacturing and servicesectors in line with the Industrial Policy guidelines issued by the State Government.A substantial part of this credit exposure has been enjoyed by new generation entrepreneurs, womenentrepreneurs and entrepreneurs belonging to minority and weaker sections of the society. These supporta wide array of investments in such areas as engineering, steel, cement, food-processing, software, hosiery,pharmaceuticals, petrochemical, healthcare, hospitality etc. Some of the projects are co-financed withgovernments, commercial banks, and other development financial institutions.Corporation also provides Working Capital term loans. Modernisation schemes for SSIs, schemes forResorts, Hospitals, audio and video infrastructures etc. are some of the innovative schemes introduced tosuit the changing market needs.

Knowledge Sharing

We offer support to entrepreneurs through proper counseling with regard to project identification, demand-supply analysis, marketing network and institutional infrastructure mostly through interpersonalcommunication. Our analytical work helps entrepreneurs build up their own capacities. With the objectiveof serving as a Total Solution Provider to entrepreneurs, Corporation has recently set up a Consultancy Cell.

Besides, we support capacity development amongst the budding entrepreneurs by sponsoring andparticipating in many Entrepreneurship Development Programs, Synergy conferences and forums on issuesof development in the MSME sector, often in collaboration with State Government. The Corporation isconstantly seeking to improve the way it shares its knowledge.As a part of it, a small beginning has been made to develop a new managerial cadre. To ensure that theycan access the best global expertise and help generate cutting-edge knowledge, a full-fledged TrainingDivision has been created. Management Development Programs being designed and delivered are at parwith the programs offered by institutions of repute in the domain of management education in India.

Governance Structure

The Corporation’s existing governance structure is comprised of shareholders, Board of Directors headedby a Chairman, Executive Committee, and Senior Managers

The shareholders are represented by the Board of Directors who are the ultimate policymakers at theCorporation. The Corporation operates day-to-day under the leadership and direction of the ManagingDirector appointed by the State Government.The Managing Director functions with the assistance of senior managers in charge of departments, regionsand branches. Headquartered in Kolkata, the Corporation has its active presence through its 14 brancheslocated mostly in District towns and Regional offices at Siliguri, Durgapur and Kolkata.


158

The organizational details including the existing manpower position is elaborated in the following table.


159

Sl. Designation of Post Sanctioned Present VacancyNo. Strength strength1 Managing Director 01 01 Nil2 General Manager 04 04 Nil3 Deputy General Manager 08 07 014 Chief Manager 11 09 025 Manager 17 13 046 Deputy Manager 34 20 147 Officer 59 42 178 Senior Assistant 28 21 079 Junior Assistant 34 21 1310 Clerk-cum-Typist and Telephone Operator 73 13 6011 Daftari, Peon, Waterboy and Driver 51 4 47

Total 320 155 165


Credit Delivery Mechanism

To provide the best service to the entrepreneurs of the state the Corporation has been constantly improvingits Credit Delivery Mechanism (CDM). Managers heading the branches have been delegated with adequatesanctioning and disbursement powers pertaining to financial assistance so that entrepreneurs at the Districtlevel need not come a long way to headquarters for availing of any service.To ensure that the entrepreneurs get credit delivery in time and make repayment of dues properly, RegionalOffices have been empowered to play a nodal role in supervising and coordinating the entire operationrelated to the flow of credit.

The CDM has been further strengthened by the frequent visits of the branches by the Managing Director,Senior Managers from Head Office and Internal Audit Teams.

Performance vis-à-vis targets:

The amounts of sanctions, disbursements and recovery vis-à-vis the Business & Resource Forecast (BPRF)targets during the last 3 years are given below:

Sl. Activity BPRF Targets Achievements % of targetsNo (` in Lakh) (` in Lakh) achieved

2012-13 2013-14 2014-15 2012-13 2013-14 2014-15 2012-13 2013-14 2014-14

1 Effective 28000 31000 40000 20227 27876 22974 72 90 57sanction

2 Disburs- 21500 24000 30000 22237 18001 15408 103 75 51ement

3 Recovery 26000 28000 28000 25004 23933 24512 96 85 88


160

Current Policy/Circulars

The Corporation normally acts on the basis of circulars, issued by SIDBI (Small Industries DevelopmentBoard of India) from time to time, in conducting their primary activities. Internal Circulars are issued foradministrative exigencies.

Asset Quality

Since its inception in March 1954 and up to March 1993, the Corporation conducted its activity as adevelopment institution taking a promotional role for development of first generation entrepreneurs, assistingunits coming up in backward areas and in order to serve social objectives, financial strength of the promoterswas not made the sole consideration for financing.

As a result, part of the loans and advances became sticky due to incapability of the first generationentrepreneurs. With the advent of the concept of “Non-Performing Assets” since April 1993, more stringentviability norms were insisted upon and as a result, the quality of loan assets has been improving over theyears. As to the carried over sticky loans of the past, continuous efforts are being made for realization ofdues through (1) constant persuasion, (2) one time settlement, (3) enforcement of section 29 of SFCs Act,1951 for taking over and selling off the assets and (4) institution of certificate case under PDR Act etc.Though NPA has increased owing to rigid norms of asset classifications, the trend now has started decliningthrough special thrust in recovery process.


161

WEST BENGAL INFRASTRUCTURE DEVELOPMENT FINANCECORPORATION LIMITED (WBIDFC)

WBIDFC was established on 23 May, 1997 by Government of West Bengal to cater to the growing needof infrastructure facilities in the State. The Corporation is owned by the Government of West Bengal,(Finance Department) and registered under the Companies Act, 1956. The Company is also licensed byReserve Bank of India as a deposit-taking NBFC. In the year 2007, the WBIDFC has shifted its RegisteredOffice from 3/2, Dalhousie Square (East), Kolkata – 700001 to 36A, Hemanta Basu Sarani, Kolkata-700001which is owned by the Company. The Administrative Office of the WBIDFC is in the premises of‘Mangalam’ Block – A, 1st floor, 24 Hemanta Basu Sarani, Kolkata – 700001 which is also owned by theCompany. At present, the authorized capital of the Company is ̀ . 250.00 crore and paid-up capital, whichis solely contributed by Govt. of West Bengal amounts to ` 175.30 crore.

Organisasational structure

WBIDFC is managed by a Board of Directors appointed by the Government of West Bengal. The staffpyramid of WBIDFC is headed by the Managing Director who is the former MD of a Public Sector Bankwith a few professional hands including FA & CAO (a Chartered Accountant), Company Secretary, Adviser,Head, [Credit & Investment] with vast banking experience, CCE(Civil) who had worked as the ChiefEngineer in Govt. Departments. The total number of staff of WBIDFC including the junior functionariesand menial staff is 47. The organisational structure of the Corporation is graphically given as below :


162


163

Sl. Designation Sanctioned Present Nature of ResponsibilityNo. of Post Strength Strength appointment

1. Managing Director 1 1 Govt. Order Overall

2. Chief Financial 1 1 Regular Accounts, Audit, InternalOfficer (CFO) against Audit, Taxes, RBI matters,

statutory RTI matters & Head,post Security Forum

3. Company 1 1 Regular against Policies, SecretarialSecretary statutory matters, CSR Activities,

post Bond matters,Corporate Governance etc.

4. Accounts Officer 2 2 Regular against Accounts, Bonds[One under post sanctionedsuspension] by Govt. of WB

5. Accounts Officer (HO) 1 1 Contractual Accounts of Head Officecreated by Board

6. Accounts Officer(Project) 1 1 Contractual A/cs. of Project Sankalpacreated by Board Housing

7. Junior Accounts Officer 1 1 Regular against Attached to Accountspost sanctioned Officerby Govt. of WB

8. Executive Assistant 2 2 Regular 1) Estate Department2) E.A.post sanctioned to Managing Directorby Govt. of WB

9. Executive Assistant 2 2 One Regular 1) Attached to Accountsby Board, Department

One Contractual 2) Attached to accountsContractual of Housing Project &

created by Board HRD10. Accounts Assistant 2 2 One Regular 1) Bonds

against post 2) Attached to Accountssanctioned by DepartmentGovt. of WB,One Regular

Sanctioned byBoard

11. Accounts Assistant 2 1 Regular against Attached to Accountspost sanctioned Departmentby Govt. of WB One vacant

1 vacant12. Attendant 4 4 Regular against Different Departments

post sanctionedby Govt. of WB



164

Sl. Designation Sanctioned Present Nature of ResponsibilityNo. of Post Strength Strength appointment

13. Assistant 1 1 Regular Accounts Departmentsanctioned by Board

14. Attendant [Project Office] 1 1 Contractual Housing Project Officecreated by

Board15. Stenographer 1 Nil Regular against Vacant

post sanctionedby Govt. of WB

16. Receptionist – cum- 1 1 Regular Attending Reception &Telephone Operator sanctioned Mails

by govt.17. Head, Credit & 1 1 Contractual Loan, Investment

Investment created byBoard

18. Adviser 1 1 Contractual Budget, Road Map, Loancreated by Policy, SSS

Board19. Project Adviser 1 Nil Contractual Vacant

created byBoard

20. CCE(Civil) 1 1 Contractual Looking after HousingProject (Engineering)

21. Credit & Marketing 1 1 Regular Loan SectionOfficer sanctioned

by Board22. Sub-Assistant 2 2 Contractual Looking after Housing

Engineers created by Projects [engineering] &Board renovation of premises at

36A, Hemanta Basu Sarani23. Estate Manager 1 1 Contractual Security, Stores & Assets

created byBoard

24. Head, HRD & Personnel 1 1 Contractual Assist Chairman & dealing& P.S. to Chairman created by matters relating to staff

Board25. Chief Technology Officer 1 1 Contractual Computer & Systems

created byBoard

26. Junior Systems Assistant 1 1 Contractual Computer & SystemsHardware & Networking created by

Board27. Systems Assistant 1 Nil Contractual Computer & Systems

(Software)


165

Sl. Designation Sanctioned Present Sanctioning Approval receivedNo. of Post Strength Strength Authority from State Govt.28. Head Triple –S 1 1 On deputation For Safe Savings

from State Govt. Scheme29. Officer on Special Duty 1 1 Contractual For Safe Savings Scheme

created byBoard

30. Dealing Assistant – cum 1 1 Contractual For Safe Savings Scheme-Data Entry Operator created by & HRD

Board31. Subordinate Staff 1 1 Contractual For Safe Savings Scheme

created byBoard

32. Project Executive 1 Nil Contractual For Sankalpa Projectcreated by

Board33. Subordinate 1 1 Contractual Usual duties connected

Staff [site office] created by with the post of an AttendantBoard

34. Casual Workers 4 3 2 Casual Different Departments1 Drivers 1 Driver attached to the

Managing Director35 Vigilance Officer 1 1 Contractual Looking after vigilance

created by affairsBoard

Total 47 41

Computerisation

Out of the 46 (forty six) personal computers being installed in the set-up, 40 (forty) have an applicationsoftware installed in them and they are connected on a Local Area Network under a central Server. Theapplication software has been jointly developed by CMC Ltd. and Coral Software Ltd.

Achievements

The Company has started deposit-taking activity with the permission of Reserve Bank of India in the nameof ‘’Safe Savings Scheme”. The scheme was ceremonially launched by Hon’ble Chief Minister of WestBengal on 06.11.2013 at Town Hall, Kolkata.

This Corporation is one of the few undertakings of the State Government which are profit-making despitesustaining huge sacrifices at instances of the State Government.

The net profit of the Corporation as on 31.03.2015 is Rs. 77,12,51,34. The Reserve and Surplus and theNet Worth of the Corporation stand at Rs. 741,93,36,007 and Rs. 917,23,47,007 respectively showing agrowing financial strength of the Corporation. In comparison to net worth of last financial year of Rs.830,12,48,278, it has shown an increase around Rs. 87,10,98,729 generated from profit of the year.

The Corporation has also adopted a CSR Policy in consonance with the provision of the Companies Act,2013 and applicable Rules. During 2014-15, the Corporation has made various activities with BharatSevashram Sangha and Ramakrishna Mission and has spent around Rs. 60,03,140 towards CSR.


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The following are the disbursements made against of loan applications during 2014-15:

Particulars Limit sanctioned anddisbursed (` in crore)

West Bengal Essential Commodities Corporation Limited 120

Kesoram industries Limited ( Proposal received in 100previous year but disbursed during the year)

Bengal Aerotropolis Projects Limited Term Loan -1 36

Bengal Aerotropolis Projects Limited Term Loan -2 25

Total 281

The following loan proposals were received from non-Government sector:

Sl. No. Proposals received `̀̀̀̀ in Crore

1 West Bengal Essential Commodities Corporation Limited 120

2 Liver Foundation, West Bengal 16

3 Bengal Aerotropolis Projects Limited Term Loan -1 36

4 Bengal Aerotropolis Projects Limited Term Loan -2 25

5 West Bengal Electronic Industry Development Corporation 20.59Limited for Naihati, North 24 Parganas manufacturing cluster

6 West Bengal Electronic Industry Development Corporation 14.18Limited for Falta, South 24 parganas manufacturing cluster

7 Great Eastern Energy Corporation Limited 50

8 Dhunseri Petrochem Limited 100

9 Kolkata Giant Wheel Limited 50

10 SOFTEX Suppliers Private Limited 1.26

11 Medica Hospital Private Limited 35

12 Essar Oil Limited 60Total 528.03


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*Since Closed

The following loan proposals were received from non-government sector. After due consideration, theproposals were rejected for the reasons stated against each item.

Proposals received `̀̀̀̀ in Crore Reasons for rejection

Dhunseri Petrochem Limited 100 Not complied with Loan Policy of the Corporation

SOFTEX Suppliers Private Limited 1.26 Not complied with Loan Policy of the Corporation

Medica Hospital Private Limited 35 Not complied with Loan Policy of the Corporation

Total 136.26

The Corporation is now making efforts to liaise with First Class Merchant Bankers, Banks, FIs, as well asdirectly with the Companies (based on market leads) to obtain acceptable credit proposals. This hasbecome necessary as the loan portfolio to State Government is continuously dwindling and the Corporationhas to build up a strong loan portfolio in their non Government segment for adequate risk dispersion.


For the maintenance of accounts in the Corporation, an accounting package developed by Coral SoftwareLimited is taken help of. Statutory auditors appointed by CAG are entrusted with carrying out regular auditof accounts of the Corporation.

The following loan proposals were received from non-Government sector which were under activeconsideration as on 31.03.2015:

SL No. Proposals received `̀̀̀̀ in Crore

1 West Bengal Electronic Industry Development Corporation 20.59Limited for Naihati, North 24 Parganas manufacturing cluster

2 West Bengal Electronic Industry Development Corporation Limited 14.18for Falta, South 24 Parganas manufacturing cluster

3 Great Eastern Energy Corporation Limited [since sanctioned] 50

4 Essar Oil Limited 60

5 Liver Foundation, West Bengal * 16

6. Kolkata Giant wheel Limited* 50Total 210.77


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AUTONOMOUS BODIESAUTONOMOUS BODIESAUTONOMOUS BODIESAUTONOMOUS BODIESAUTONOMOUS BODIES

PUBLIC SERVICE COMMISSION, WEST BENGAL

The Constitution of India has enjoined consultation with the Public Service Commission (PSC) on mattersof appointment and certain other matters as specified in Article 320 as respects the Civil Services andPosts. The Public Service Commission has to perform the duties relating to matters specified in that Article.These include conducting examinations for appointment to Civil Services and Posts under the StateGovernment and advising the State Government on all matters relating to methods of recruitment to CivilServices and Posts, on the principles to be followed in making appointment to Civil Services and Posts andin making promotions and transfers from one service to another, on the suitability of candidates for suchappointments, promotions or transfers and on all disciplinary matters affecting a person serving under theState Government in a civil capacity and on certain other matters.

Article 229 and Article 234 also contain provisions in terms of which the Commission is required to beconsulted in matters of appointment to certain categories of posts in offices attached to the High Court andto the State Judicial Service. Besides, Acts made for certain statutory bodies contain provision for consultationwith the Commission in matters of appointment to certain categories of posts under such bodies. Article321 also contains provision in terms of which additional functions may be entrusted to the Commissionby an Act made by the State Legislature as respects the services of the State or any local authority or anylocal corporate or any public institution. Such an Act has, however, not been made till now.

The Finance Department acts as the administrative Department in respect of the Public Service Commission(PSC), West Bengal.

Functions and Responsibilities

To conduct examinations mainly for appointments to the services and posts of West Bengal Governmentand also the Commission shall be consulted on the following matters:-

(a) All matters relating to methods of recruitment to civil services and posts;(b) The principles to be followed in recommending appointments to civil services and posts, and

promotions on the basis of suitability of candidates for such appointments, promotions, etc;(c) All disciplinary matters affecting a person serving under the State Government in a civil capacity,

including memorials or petitions relating to such matters;(d) Any claim by or in respect of a person who is serving or has served under the State Government in a

civil capacity, that any costs incurred by him in defending legal proceeding instituted against him inrespect of acts done or purported to be done in the execution of his duty should be paid out of theConsolidated Fund of the State;

(e) Any claim for the award of a pension in respect of injuries sustained by a person while serving underthe State Government, in a civil capacity and any question as to the amount of any such award, andit shall be the duty of the Public Service Commission to advise on any matter so referred to it and anyother matter which the Governor, may refer.

The Commission and its composition are given below:-

Sl. No. Designation of Post Existing strength1 Chairman 12 Member 63 Secretary 14 Controller of Examinations 15 Joint Secretary 2


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Sl. No. Designation of Post Existing strength6 Deputy Secretary (SG) 27 Accounts Officer 18 Deputy Secretary 69 System Analyst 110 Assistant Secretary 1011 Registrar 112 Section Officer 2213 Accountant 114 P.A. – Steno (including Group-A) 1415 Liaison Officer 216 Treasurer 117 Junior Programmer 218 Senior Supervisory Grade Typist 119 Head Assistant 2820 Junior Accountant 321 Supervisory Grade Typist 522 Assistant Librarian 123 Upper Division Assistant 13024 Assistant Accountant 425 Assistant Treasurer 126 Typist Grade – I 1327 Lower Division Assistant 5528 Cataloguer 129 Treasury Assistant 730 Typist Basic Grade 1631 Copyist 232 Driver Grade – I 233 Driver Basic Grade 334 Muharrir Grade – I 535 Muharrir Grade – II 836 Record Supplier 1137 Cash Sarkar Grade - I 138 Cash Sarkar 139 Duplicating Machie Operator 140 Duftry Grade – I 341 Duftry 542 Jamader 143 Cleaner 144 Peon Grade – I 2245 Peon Basic Grade 4446 Chowkidar 147 Farash 148 Sweeper 1

Total 452


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}

WEST BENGAL ADMINISTRATIVE TRIBUNAL

West Bengal Administrative Tribunal started functioning from 16 January, 1995, but it could not workeffectively before February, 1996 in view of injunction of Hon‘ble High Court, Calcutta. Hon‘ble Chairmanis the head of the organization. At present, the Tribunal is working with 3 Benches which are beingmanaged by two Judicial Members (including Hon‘ble Chairman) and two Administrative Members.

Registry of this Tribunal is working under the general supervision of a Registrar who is also functioning ashead of the office for the purpose of all establishments and other expenditures relating to the office of theTribunal. Section Officer of this Tribunal functions as Drawing and Disbursing Officer.


The Administrative Tribunal started functioning from 16.01.95 with only one Bench. The 2nd and 3rd

Benches were created and they started functioning from November, 1996 and December, 1997 respectively.The posts were created in accordance with need from time to time and the number of sanctioned postsand present strength and existing vacancies are given below:

Sl.No. Designation of Post Sanctioned Present RemarksStrength Strength

1. Chairman 1 Nil 1

2. Judicial Members 2 1 1

3. Administrative members 3 2 1

4. Registrar/Addl. Registrar 1 1 Nil

5. Deputy Registrar 1 Nil 1

6. Assistant Registrar 1 Nil 1

7. Librarian 1 Nil 1

8. P.A. to Chairman

18 18

All the posts are not on

9. P.A to Member the pay-roll of WBAT,

10. Court Officer they belong to the Finance

11. Stenographer pool of Stenographers

12. Section Officer 2 2 Nil

13. Accountant 1 1 Nil

14. Superintendent 2 2 Nil

15 Head Assistant 2 2 Nil

16. U.D.Assistant 8 8 Nil

17. Record Keeper 1 1 Nil

18. Grade I Typist 1 1 Nil

19. L.D.Assistant 8 4 4

20. Cashier 1 Nil 1

21. Library Assistant 1 Nil 1

22. Basic Grade Typist 4 Nil 4


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Sl.No. Designation of Post Sanctioned Present RemarksStrength Strength

23. Muharrir 1 4 Salaries of 3 Muharrirs aredrawn by Finance

Department, Govt. ofWest Bengal

24. Record Supplier 3 3 Nil25. Cash Sarkar 1 Nil 126. Library Attendant 1 Nil 127. Duftry 1 Nil 128. Group-D 21 9 12 vacant (out of the all

of them, 9 employeesare borne by FinanceDepartment, Govt. of

West Bengal & salaries of 7employees are drawnfrom this Tribunal.)

29. Night Guard 1 Nil 130. Durwan 1 Nil 1

Total 89 60 29


West Bengal Administrative Tribunal is set up for speedy disposal of cases relating to service matters ofState Govt. employees in pursuance of Article 323A of the Constitution of India. Govt. employees of thisState being aggrieved with any order pertaining to any matter within the jurisdiction of this Tribunal fileapplications to this Tribunal for redressal of their grievances. Cases of service only in respect of State Govt.employees pending before Hon‘ble High Court, Calcutta, also stood transfer to this Tribunal since itsinception.

The Tribunal by way of its functioning shoulders its responsibility of the grievances in respect of StateGovt. employees in various matters pertaining to their services.


Benches of this Tribunal are being governed by Administrative Tribunal Act, 1985, and West BengalAdministrative Tribunal (Procedure) Rules, 1994, framed under the said Act. Pay, allowances and otherconditions of service of Chairman and Members are guided by West Bengal Administrative Tribunal(Salaries, Allowances and other conditions of Service of Chairman, Vice-Chairman and Members) Rules,1994. Service conditions of officers and staff of this Tribunal are administered by the rules framed by theState Government from time to time.

As it has been stated earlier, this Tribunal is adjudicating the cases of State Govt. Employees so far as theyare related to the service matters. While entertaining such cases, this Tribunal mainly deals with service orconditions of services under the Acts and Rules like –

1. W.B.S.R. – Pt. I and Pt. II.

2. W.B.S. (Classification, Control and Appeal) Rules, 1971.

3. W.B.S. (Determination of Seniority) Rules, 1981.


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4. Death-Cum-Retirement Benefit Rules.

5. Police Regulation of Bengal, 1943.

6. Police Regulation of Calcutta and similar other Acts and Rules.

Status of Computerization

The process of computerization is almost completed. A computer room has been set up to house theServer and a Local Area Network (LAN) has been set up. B.S.N.L. Broadband has been serving as theInternet connection provider. In total there are 32 (thirty two) desktop computers working in this Tribunaland 6 (six) laptop computers have been handed over to the Hon’ble Members for their use. NationalInformatics Centre (NIC) has already developed the required software. Fresh applications filed in thisTribunal are being fed into the database everyday. Web connection has been established. Measures havebeen taken to publish all the information regarding this Tribunal. Case matters are available on the website.The address of the website is http://www.wbat.gov.in.


The accounts of this Tribunal are maintained and carried on systematically and scientifically observing theGovernment Orders and Delegation of Financial Power Rules, 1977 issued by Finance Department,Government of West Bengal. Regarding maintenance of accounts, the help of accounting package calledCOSA has been taken. The accounting package has been developed by NIC. The auditing authority isA.G., West Bengal.

Number of files /cases received, pending and disposed of

Year Opening New Cases Total cases No. of cases % of cases No. of casesBalance Registered Registered disposed of disposed of pending

2003 12803 1876 14679 1533 10.44 131462004 13146 2304 15450 1783 11.54 136672005 13667 3676 17343 3280 18.91 140632006 14063 5473 19536 4968 25.43 145682007 14568 13373 27941 9945 35.59 179962008 17996 9937 27933 9871 35.34 180622009 18062 2149 20211 6919 34.23 132922010 13292 1877 15169 7324 48.28 78452011 7845 1812 9657 5432 56.24 42252012 4225 1971 6196 3187 51.43 30092013 3009 1566 4575 1944 42.49 26312014 2631 1825 4456 1276 28.63 3180

Note : The cases in this Tribunal are registered and disposed of as per the calendar year i.e. from1 January to 31 December. Hence the available records are based on the calendar year.


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The Internal Audit Wing under Finance Department, Government of West Bengal was set up in November,1998 by Finance Department Resolution No. 7959-F dated 20.11.1998. The Internal Audit Wing wascreated with a view to conducting internal audit in all State Government Departments, their field offices,Directorates, State Undertakings and Autonomous Bodies, Local Bodies, the three-tier Panchayati RajBodies, and such other offices in which the State Government’s interest is involved.

The Internal Audit Wing was converted into a separate Branch named as Finance (Internal Audit) Departmentas per Finance Department’s Memo No. 9727-F dtd. 17.10.2001. This Department is headed byCommissioner, Internal Audit & Ex-Officio Principal Secretary to the Govt. of West Bengal. Under him,two Joint Commissioners supervise the Internal Audit teams, comprising Internal Audit Officers. One JointCommissioner and Ex-Officio Joint Secretary has an additional responsibility of administrative functions.In the headquarters, one Cell (I.A.H.Q) is functioning for audit planning, programming, deployment ofofficers in Internal Audit teams, finalization and dispatch of internal audit reports etc. Another cell(Administrative Cell) is dealing with work related to establishment matters. Organizational set-up of theDepartment may be shown in the diagram furnished hereunder:

Admn. Cell(estt. function)

Internal Audit teamscomprising Internal Audit

Officers & AIAOs conductingInternal Audit in different Units

Additional dutiesassigned by Finance

Department.

Internal Audit teamscomprising Internal Audit

Officers & AIAOsconducting Internal Audit

in different Units

Minister-In-Charge, Finance

Commissioner, Internal Audit & Ex-Officio Principal Secretary,Finance (IA) Department

Joint Commissioner-I&e.o Joint Secretary Joint Commissioner-II

INTERNAL AUDIT BRANCHINTERNAL AUDIT BRANCHINTERNAL AUDIT BRANCHINTERNAL AUDIT BRANCHINTERNAL AUDIT BRANCH

Acts administered

The core functions of the Finance (IA) Department is not administration of a specified Act, but encompassalmost all Acts and Rules and Orders as related to the Departmental functions of the Government whichcome under the purview of internal audit.


174

Sl. Designation of Method of Sanctioned PresentNo. Post Recruitment Strength Strength Remarks

1. Commissioner, By deputation of 1 Vacant vacant sinceInternal Audit & officers not below 01.06.2013E.O. Spl. Secretary the rank of Principalto the Govt. Accountant Generalof West Bengal /Accountant General

of Indian Audit &Accounts Service

2 Joint Commissioner i) 50% by transfer of 1 1 The post of Dy.(IA) officers from the Commissioners was

WBA & AS in the re-designated aspay scale of Joint Commissioner underRs. 12000-18000/- G.O. No. 50F- dt. 03.01.2007having at least ten Sri Tanmoy Bandyopadhyay,years’ regular service WBA&AS joined in theand minimum of four post of Jt. Commissioneryears’ audit exper- & E.O. Jt. Secretary onience to their credit. 01.01.2013.

ii) 50% by deputation *Sri Utpal Chakrabortyof officers of IA&AS joined as Dy.not below the rank 1 1* Commissioner on 2nd

of Deputy Accountant March, 2014.General

3 Internal Audit i) 50% by transfer of 132* 11 *Consequent uponOfficer, (IA) officers from WBA&AS redesignation of posts of

in the scale of pay of AIAO held by WBA&ASRs. 10000-325-15525/- officers into IAO in termshaving at least eight of F.D. Notification No.years’ regular service 3726-F dt. 12.3.2003,and minimum of two sanctioned strength ofyears’ audit experience IAO increased from 34to their credit.ii) 50% (50% of original sanctionby deputation of officers of 68) to 132.in the rank of SeniorAudit Officer/ AuditOfficer/ Senior AccountsOfficer in the IndianAudit & AccountsDepartment, IndianDefence AccountsDepartment Indian


As per Finance Department Notification No. 9547-F dt. 24.9.2002, the method of recruitment of officers todifferent posts of Finance (IA) Department vis-à-vis sanctioned strength and present strength is given below:


175

Railway AccountsDepartment, IndianCivil AccountsDepartment or officersof State Services other 34 vacantthan officers ofWBA&AS.

4 Assistant Internal On deputation of 32 vacantAudit Officer, (IA) officers in the rank of

Asstt Audit Officer /Asstt. Accounts Officerfrom the officers of theIndian Audit &Accounts Department.

Sl. Designation of Method of Sanctioned PresentNo. Post Recruitment Strength Strength Remarks

Note: Out of 11 Internal Audit Officers, 1 (one) officer was engaged in Justice Shyamal Kumar Sen Commission ofEnquiry as Accounts Officer, 1 (one) officer was in IFMS Cell as Nodal Officer, 1 (one) officer was in BCKV, Kalyanias Audit Officer for the purpose of pension and 1 (one) officer was in SRMS Cell as Nodal Officer in addition to theirnormal duties under order of the Finance Department during most part of the period.

Information relating to other officers and staff:

Sl. No. Designation of Post Method of Sanctioned Presentrecruitment strength strength

1. Section Officer By transfer from 1 NilSecretarial Service

2. Stenographer/ PersonalSecretary/ Senior PersonalAsstt./ Personal Asstt. -Do- 5 1

3. Head Assistant -Do- - -

4. U.D. Assistant -Do- 4 4

5. L.D. Assistant -Do- 2 1

6. Typist (Gr.-I) -Do- — —

7. Typist (Basic Grade) -Do- — —

8. Record Supplier -Do- — —

9. Sorter -Do- — 1

10. Muharrir -Do- — 1

11. Peon -Do- 6 1

Total 18 09


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Objectives/ Nature of Work/ Responsibilities :

(a) The basic objectives of Finance (Internal Audit) Department are:To ascertain -

(i) The reliability and integrity of financial and operating information as well as the means utilizedto safeguard and verify the existence of financial and physical assets (financial testing);

(ii) The adequacy of systems established to ensure compliance with policies, plans, procedures, theextent to which resources are employed efficiently as per law and regulations (compliance testing);and

(iii) The extent to which resources are employed efficiently and economically, as well as whetherprogrammes are carried out as planned and whether programme results are consistent withestablished goals and objectives (performance testing).

(b) Nature of Work:

To conduct internal audit in all State Government Departments, their field offices , Directorates, StateUndertakings and Autonomous Bodies, Local Bodies and three-tier Panchayati Raj Bodies, and suchother offices in which State Government’s interest is involved.

(c) Functions and responsibilities:

(i) Task of carrying out internal audit of various financial and physical activities of the State Govt. invarious Departments and Directorates and also Local Bodies including Panchayats, Municipalitiesand Corporations, Undertakings and Autonomous Bodies including Commercial Undertakingsand such other offices where substantial interest of State Govt. is involved. It shall also beresponsible for conducting special audit and examination or verification of any aspect of Govt.activity as expressly directed by State Govt.

(ii) The Internal Audit shall be conducted at such periodicity and with such scope as may be decidedby the Commissioner of Internal Audit with the concurrence of State Government.

(iii) Internal Audit shall include such internal checks, examination, test and verification as thisDepartment may consider necessary and crucial in consultation with the State Government.The verification shall include physical verification of cash and cheques, stocks, stores, manpower,goods, scrips, shares, debentures, securities, investments, land and buildings, plants andmachinery and any other tangible or intangible assets or property of State Government or theauditable units substantially owned or funded by State Govt.

(iv) This Department shall be responsible to submit to State Govt. in the Finance Departmentsuch reports or returns or special findings of the Internal Audit or special study as directedby the Department at such intervals or periodicity as directed.

(v) This Department shall be responsible to study the practices and procedures, rules and conventionswhich are in existence and will have to point out to the Govt. weaknesses and difficulties inimplementation thereof or observance as noted in course of audit or special audit and will beresponsible for suggesting to the Govt. needed changes and modifications therein. This Departmentwill not enforce in the course of audit any change of procedure or practice in any auditable unitwithout consulting the Finance Department or such other Department as State Government mayexpressly direct.

(vi) The Internal Audit shall be duty-bound to keep all its findings, observations and returns confidentialand shall not be authorized to hand over copies of the same to any authority or agency if notexpressly directed by State Government in the Finance Department.


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(vii) This Department shall be responsible for interface with Comptroller & Auditor General of Indiaand his officials regarding all matters connected with CAG’s Audit Report.

(viii) This Department shall be responsible to carry out such other functions or activities as StateGovernment in the Finance Department may expressly direct.


This Department has 10 PCs with Quick Heal anti-virus support. The Department also has 5 Laptops forthe Audit Teams currently engaged in Special Audit and other functions.

Targets and achievements

This Department conducts internal audit on the basis of annual audit programme chalked out at thebeginning of a year and also conducts special audit when requested by various Departmental Heads ofthe State Govt. Moreover, it performs other special types of work, such as system audit, Special audit asassigned by various Departments of the State Govt.

Special Assignment

This Department has conducted the following special audit on the basis of request from different Departmentsof the Govt. and Finance Department approval during 2014-15.

Sl.no Name of the Department Subject in brief

1 #Institute of Environmental Examination of the expenditure made inStudies and Wetland Management 2013-14 with reference to funds sanctioned by(Dept. of Environment) the department of Environment and corresponding

utilization certificates issued by IESWM2 #West Bengal District Gazetteers Special audit on irregularities in GPF accounts

of Gr. D employees of W.B. Dist Gazetteers.3. #KMOMA Special audit on verification of Govt. fund

placed with KMOMA4. ***Special Audit in respect of

Biotechnology Department5. ***Special Audit in respect of West

Bengal Biotech DevelopmentCorporation Ltd.

Assigned in the previous year and completed this year.

** Assigned within 31st May, 2015. Report under process.

The department conducted 21 (twenty one) internal audits in different W.B. Govt. offices apart fromconducting Special Audit as mentioned above.

Sl. No. Name of the Office

1. Office of the Agricultural Chemist under Agriculture Department

2. Tourism Department

3. Directorate of Tourism and Regional Tourist Office cum Tourist Bureau, Kolkata

4. West Bengal Tourism Development Corporation

5. Commissioner of Textile (Sericulture)

6. Joint Director of Textile (Sericulture), East Zone, Lake Town


178

Sl. No. Name of the Office

7. The Principal Agricultural Officer, South 24 Parganas8. The Deputy Conservator of Forest, Urban & Recreational Forestry9. West Bengal Wasteland Development Corporation Ltd.10. Public Vehicles Department, Kolkata11. Assistant Director of Textile (Sericulture), Burdwan12. Deputy Director of Textile (Sericulture), Paschim Medinipur13. Joint Director of Textile (Sericulture), Suri14. Joint Director of Textile (Sericulture), West Zone, Bolpur15. West Bengal Judicial Academy16. Deputy Director of Textile (Sericulture), Krishnagar17. District Mass Education Extension Officer, North 24 Parganas18. Banipur State Welfare Home19. District Mass Education Extension Officer, Kolkata20. Enquiry into the matter of alleged defalcation by the office of the BMOH, Sankrail,

Howrah,from Howrah Treasury – I21. District Mass Education Extension Officer, South 24 Parganas

Maintenance of accounts and auditThe Deputy Secretary, Finance (Accounts) Department is functioning as D.D.O for the Department. So theresponsibility of maintenance of accounts in respect of Finance (IA) Department rests with him. Accordingly,audit of expenditure of this department by the statutory Auditor is carried out along with the audit of theaccounts of the Finance Department.Number of Files /Cases Received, Disposed of and Pending :

Financial Opening New cases Total special Number of % of cases Number ofyear balance Special Audit Audit cases Special disposed cases

registered registered Audit cases of pendingdisposed of

2002-03 9 12 21 21 100% Nil2003-04 Nil 19 19 19 100% Nil2004-05 Nil 20 20 17 85% 32005-06 3 14 17 12 53% 52006-07 5 9 14 14 100% Nil2007-08 Nil 15 15 13 89% 22008-09 2 9 11 10 91% 12009-10 1 7 8 3 37% 52010-11 5 9 14 12 85% 22011-12 2 18 20 18 90% 22012-13 2 11 13* 11 84% 22013-14 2 9 11* 9 81% 22014-15 2 5 7* 5 71% 2

Notes: * In addition to above, 259 Nos. of other files in connection with establishment works and internalaudit reports were handled and disposed of by the Finance (IA) Department during the year.


179

The Law Cell of Finance Department is entrusted upon to deal with court cases in which financial interestsof Finance Department in particular and the State in general are involved. Previously, court cases relatedto pay and service matters of state employees, employees of statutory bodies, aided educational institutionsetc. were processed and pursued by Law Cell. But now, all matters are being looked into by this Cell. Themandate of this Cell is to supervise, monitor and pursue the court cases keeping consistent contact withother Departments/Directorates and other offices for attending to and defending the same promptly andeffectively on behalf of the state.

Staffing pattern and present staff strength :

Sl. No. Designation of Post Present Strength1. Joint Secretary 12. Assistant Secretary 13. Law Officer 14. Officer on Special Duty 15. Section Officer 16. Head Assistant 27. Upper Division Assistant 108. Lower Division Assistant 39. Typist, Senior Supervisory Grade 110. Typist, Grade-I 411. Muharrir, Grade-I 112. Muharrir, Grade-II 113. Group – D staff 1

Total 28

Objectives :

1. To ensure that all court cases are defended by engaging Learned State Advocates in time and nota single case be left unattended.

2. To take prompt necessary action after receipt of Original Application, Writ Petitions and ContemptApplications.

3. To offer appropriate opinion/view in respect of files of various Departments in accordance withextant rules and laws for proper adjudication.

4. To file Affidavits/Affidavits-in-opposition/Replies etc., wherever necessary before the Hon’bleSupreme Court, High Court and WBAT in due time in consultation with Ld. State Advocates.

5. If necessary, to file review applications or appeal before higher forum.6. To attend Lok Adalat as and when instructed.7. To bring the matter of litigation to the Ld. State Advocate supported with relevant papers/

documents.

Roles/ Responsibilities/ Functions :

1. Processing files for engagement of state advocates to defend the state before :

a) Hon’ble Supreme Court

b) High Court at Calcutta & High Courts in other States

LAW CELLLAW CELLLAW CELLLAW CELLLAW CELL


180

c) West Bengal Administrative Tribunald) Central Administrative Tribunale) District Courts, Consumer Forum etc.

2. Original Application and Writ Petition received from advocates are dealt with immediately andsimultaneously, necessary instructions are sent to the concerned Departments / Directorates / Offices.

3. To offer views of Law Cell in respect of files as referred to by other Branches / Groups / Cells of thisDepartment and other Departments.

4. To brief the advocates and to hold consultation with them as and when necessary.5. To affirm necessary affidavits before the Hon’ble Supreme Court, High Court, District Courts and

Tribunals, as directed.6. To assist other Departments for engagement of advocates and their briefings.7. Attending Lok Adalat as and when necessary.

Special Initiatives:

1. Almost in all new cases, advocates are engaged immediately through the Learned Legal Remembrancer.2. Frequent correspondences are made sometimes even in personal capacity with other Branches/Groups

of this Department to deal with the court cases effectively.

Performance & Achievements:

1. Over the last few years, Law Cell has achieved remarkable success in winning court cases in order toprotect the interest of the State.

2. Officers and staff of Law Cell function in a manner of co-ordination as a team.3. Contempt matters are accorded special care and are handled and monitored properly to avoid personal

appearance by senior officers.4. Remarkable improvement in early clearance of files noticed.5. Regular review of work is carried out.

Status of Computerization:

The entire Cell has been provided with computers and accessories. The process of online networking ofmovement of files (Workflow-based File Tracking System) has been initiated. One high-end scanner hasbeen installed in order to store all financial rules, judgments, memoranda/circulars etc. which are oftenrequired in dealing with court cases.

Number of files/cases received and disposed of :

Financial Opening Total files including New files No. of cases % of cases CasesYear balance / cases received / added & disposed of disposed pending

communication initiated by the Cell of

2004-05 48 281 223 79.36 582005-06 58 202 143 70.79 592006-07 59 228 173 75.88 552007-08 55 246 199 80.89 472008-09 47 1618 1521 94.00 972009-10 97 1798 1753 97.50 452010-11 45 1658 1622 97.83 362011-12 36 1745 1690 96.85 552012-13 55 1993 1925 96.59 682013-14 68 931 852 91.51 792014-15 79 920 805 87.50 115


181

The RTI Cell of Finance Department is the only Cell which deals with all the RTI related matters on behalfof all the Branches/Groups/Cells of Finance Department. At present this Act is becoming familiar rapidlyday by day and the number of applications under RTI Act, 2005 is also increasing by leaps and bounds.Consequently, the pressure of work-load in this Cell is increasing at a rapid rate. A large number of generalpublic is getting benefitted through this Act. Hence, this Cell plays an important role in Finance Department.The present structure of staff pattern of this Cell is indicated below-


Under Office Order No. 10645-F(H), dated: 27-11-2009 this Cell was reconstituted with two U.D.As.,one L.D.A., one basic grade Typist & one Group-D employee to assist the SPIO and SAPIO respectively.At present, the following staff in mentioned strength are posted in the Cell.

Designation of Post Present StrengthState Public information Officer 1State Assistant Public Information Officer 1Section Officer 2U.D. Assistant 3Muharrir (Grade II) 1Group-D staff 1

Total 9

Objective :

RTI stands for “Right To Information”. Right to Information is a fundamental right under Article 19(1) of theConstitution of India. According to this Article, every citizen of India has freedom of speech and expression.People cannot speak or express themselves unless they know about their right. Therefore, right to informationis embedded in Article 19 and is a fundamental right.Our object is to ensure smoother and greater access to information and provide maximum information tothe citizens of India who need it as per RTI Act, 2005. Nature of work/Responsibilities :Subject to the provisions of this Act, and the amendments thereof introduced by the appropriate authorityi.e. GoI, all citizens shall have the right to information. A person who desires to obtain any informationunder this Act shall make a request to the SPIO of this Department in writing or through electronic meansin English or Hindi or in the official language of the area in which the application is being madeaccompanying requisite application fees of Rupees10 only as prescribed under the West Bengal Right toInformation Rules, 2006 as amended thereto. Citizens who are below the poverty line can seek informationfree of cost.On receipt of the request (i.e. application), the SPIO shall dispose of the case within the time period of 30(thirty) days, as expeditiously as possible. A period of 05 (five) days shall be added in computing theperiod for response, i.e. 30 days. Provided that where the information sought for concerns the life orliberty of a person, the same shall be provided within forty-eight hours of the receipt of the request.If the information seeker does not receive a decision within the time limit of 30 days or is not satisfied orbecomes aggrieved with the decision of the SPIO or SAPIO, as the case may be, may within thirty daysfrom the expiry of such period or from the receipt of such a decision prefer an appeal to the AppellateAuthority under RTI Act, 2005 of this Department.

RIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELL


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The Act has the provisions that if the SPIO, without any reasonable cause, refuses to receive an applicationfor information or has not furnished information within the time specified under the RTI Act or maliciouslydenied the request for information or knowingly given incorrect, incomplete or misleading information ordestroyed information which was the subject of request or obstructed in any manner in furnishing theinformation, West Bengal Information Commission shall impose a penalty of Rupees two hundred andfifty for each day till application is received or information is furnished. This penalty may be imposed upto twenty five thousand rupees by the Commission.

Acts administered :

RTI Cell acts as per Right to Information Act, 2005 along with the “Guide on the RTI Act, 2005” issued bythe Government of India from time to time and West Bengal Right to Information Rules, 2006 as amendedthereto.

Current policy/Circular :

Memo No: 160-FT(RTI), dated: 09-7-2009, No. 1/3/2008-IR dated 25-04-2008 & No. 1/4/2009-IR, dated:05-10-2009 of Government of India, Ministry of Personnel, Public Grievances & Pensions, Department ofPersonnel & Training.

Targets and Achievements :

Although no specific target is set for the RTI Cell to dispose of the RTI Cases except timely disposal of thereceived cases, yet our target is to ensure maximum disclosure of information as per provisions of the Act.All Branches/Groups/Cells of Finance Department should be more cautious with regard to supplying theinformation to SPIO/SAPIO/Appellate Authority in time. RTI Cell will face much trouble if the informationis not received in time. Government loses fees if information not supplied timely.

Number of Petitions/ Cases Received, Disposed of and Pending :

Year Petitions received Petitions replied/ disposed of Pending

2006-07 63 63 Nil

2007-08 65 65 Nil

2008-09 136 136 Nil

2009-10 162 162 Nil

2010-11 349 349 Nil

2011-12 398 398 Nil

2012-13 455 455 Nil

2013-14 450 450 Nil

2014-15 233 233 Nil

It has been observed that increasing number of Govt. employees or their so-called near relatives takerecourse to the RTI Act for redressal of their service-related grievances. It is to be noted that the purpose ofRTI Act is to provide information to the citizenry so as to ensure transparency and accountability in thefunctioning of Government and its instrumentalities. But it is not an instrument for redressal of service-related grievances of government servants for which other channels are available.


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CONTACT DETAILS OF KEY OFFICIALS OF FINANCE DEPARTMENTCONTACT DETAILS OF KEY OFFICIALS OF FINANCE DEPARTMENTCONTACT DETAILS OF KEY OFFICIALS OF FINANCE DEPARTMENTCONTACT DETAILS OF KEY OFFICIALS OF FINANCE DEPARTMENTCONTACT DETAILS OF KEY OFFICIALS OF FINANCE DEPARTMENT

Sl. Name of Key Officials Designation Phone No. Fax No. e-mail AddressNo.

1. H. K. Dwivedi Principal Secretary 033-22143695 033-22144016 [email protected]

Revenue Branch

1. Smt. S. P. Sukul Joint Secretary 033-22535192 - -

2. P. K. Ganguly Deputy Secretary 033-22535161 - -(Technical)

Directorate of Commercial Taxes

1. Binod Kumar Secretary & Commissioner 033-71221001 033-22516394 [email protected]

2. Shyamal Ghoshal Special Commissioner 033-71221004 - [email protected]

3. Kunkum Chakraverty Special Commissioner 033-71221006 - [email protected]

4. Adesh Kumar Senior Joint Commissioner 033-71221005 - [email protected]

Directorate of Agricultural Income Tax

1. Biswajit Gangopadhyay Secretary & Commissioner 033-22510434 033-22510434 [email protected]

2. A. K. Bandyopadhyay Addl. Commissioner 033-22510435 033-22510434 [email protected]

3. Supriya Goswami Addl. Commissioner 033-22510437 033-22510434 [email protected]

4. Kesto Pramanick Addl. Commissioner 033-22510115 033-22510434 [email protected] & U.L.T.

Directorate of Electricity Duty

1. Biswajit Gangopadhyay Secretary & Director 9830353419 033-22143407 [email protected]

2. Milanendu Basu Roy Chief Inspecting Officer 9831145430 - [email protected]

3. Avijit Mondal Inspecting Officer 8902499944 - [email protected]

4. Pasang Pemba Sherpa Inspecting Officer 9593095705 - [email protected]

5. Subhash Ch. Burman Inspecting Officer 9434413154 - -(Jalpaiguri Zonal Office)

6. Kanchan Saha(Asansol Inspecting Officer 9433324402 - [email protected] Office)

Directorate of Registration & Stamp Revenue

1. Biswajit Gangopadhyay Secretary and 033-22141567 033-22143951 [email protected]. & C.S.R., WB 9830353419

2. Syed Ahsan Jamil Addl. I.G.R. & Addl. 033-22141762 033-22141762 [email protected]., WB 9007995917

3. Santi K. Roychowdhury D.I.G.R.(HQ) 033-22143407 033-22143407 [email protected]

Directorate of State Lotteries

1. Sailesh Mukhopadhyay Joint Director 033-22366488 033-22217682 [email protected]

2. Goutam Kr. Bardhan Jt. Director (A & A) 033-22366488 - -

3. S. R. Bhattacharya Jt. Director (Audit) 033-22364689 - -

Directorate of Entry Taxes / Revenue Intelligence

1. Biswajit Gangopadhyay Secretary & Director 033-22257522 033-22257522 [email protected]

2. Sunil Naskar Addl. Director 033-22257569 033-22257522 -(Audit & Accounts)

WB Commercial Taxes Appellate & Revisional Board

1. Asoke Kumar Mandal President 033-22514000 - -(483)


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2. K. K. Mukhopadhyay Registrar 033-22514000 (483) - -

3. Mihir Kumar Banerjee Head Assistant 9830552454 - -

Bureau of Investigation

1. Sankar Kumar Roy Addl. Commissioner 9433397476 - [email protected]& Special Officer [email protected]

2. Abhijit Bhattacharya Senior Joint 9007327198 - abhijit.bhattacharya@Commissioner wbcomtax.gov.in

West Bengal Taxation Tribunal

1. Justice Pranab K. Deb Chairman 033-23376261 033-23376381 -

2. Sanjit Mazumder Registrar 033-23376381 033-23376381 -

3. Bikash C. Biswas Deputy Registrar 033-23343502 033-23376381 -(Admin.)

West Bengal Settlement Commission

1. A. Mitra Chairman 033-22511018 033-22515785 -

2. Asit Roy Member 033-22511018 - -

Collectorate of Stamp Revenue, Kolkata

1. Dr. Rashmi Kamal Collector of Stamp 033-22421313 033-22314901 [email protected], Kolkata

2. Saibal Gupta Addl. Treasury Officer 033-22420596 - [email protected]

Budget Branch

1. Puneet Yadav Secretary 033-22544048 033-22144016 [email protected]

2. Ujjaini Dutta Joint Secretary 033-22536244 - [email protected]

3. Sudip Kumar Sinha Joint Secretary 033-22536216 - [email protected]

4. Debasish Bhattacharjee Joint Secretary 033-22141581 - -

5. Sandipan Chakraborti Programmer 033-22535195 - [email protected]

6. Sumit Mitra Network Administrator 033-22535195 - [email protected]

EAP Unit


2. Partha Chakraborty Assistant Secretary 033-22535359

Statistical Cell

1. Debabrata Nag Adviser (Stat.) 033-22141513 033-22141513 [email protected]

RIDF Cell


2. Anal Jyoti Chakrabarti Assistant Secretary 033-22544824 - [email protected]

PPP Cell

1. Puneet Yadav Secretary 8697896993 - [email protected]

2. Gautam Samanta Joint Secretary 9433102435 - [email protected]

3. Jyotirmoy Das PPP Expert 9433046168 - [email protected]

4. Arun Kumar Ghosh Financial Expert 9830275059 - [email protected]

Data Processing Centre


2. Amit Kumar Sarkar Sr. System Analyst & 033-22144040 - [email protected] Dy. Secretary

3. Dilip Kumar Bajpayee Assistant Secretary 033-22145012 - [email protected]

4. Pradip Kumar Sen Section Officer 033-22535007 - -


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Audit Branch

1. Seho Kumar Ram Joint Secretary 033-22535234 033-22141169 [email protected]

2. T.P. Basak Deputy Secretary 033-22535322 - -

3. Pradip Kr. Mitra Assistant Secretary 033-22535007 - -

Directorate of Treasuries & Accounts

1. Parwez Ahmad Siddiqui Secretary & Director 033-23341680 033-23341684 [email protected]

2. Asim K. Kundu Joint Director 033-22438067 033-22484742 [email protected]

3. Tapan K. Goswami Joint Director 033-22318865 033-22484742 [email protected]

4. Prajesjit Sarkar Joint Director 033-22315027 033-22484742 [email protected]

Directorate of Pension, Provident Fund & Group Insurance

1. Parwez Ahmad Siddiqui Secretary & Director 033-23341680 033-23341684 [email protected]

2. Biman Kanti Kar Joint Director 033-23341684 033-23341684 [email protected]

Assistance to Political Sufferers (APS) Branch

1. Subir Das Section Officer 9432085521 - -

2. Saroj Kumar Sarkar Section Officer 9748590517 - -

Directorate of Small Savings

1. Smaraki Mahapatra Addl. Secretary & 033-22625895 033-22625895 directorsmallsavingsDirector [email protected]

2. Amal Kumar Sarkar Assistant Director (HQ) 033-22627452 - -

3. Sisir Kumar Tapaswi Liaison Officer 033-22627452 - -

Economic Offences Investigation Cell

1. Puneet Yadav Secretary, Finance 033-22144048 033-22144016 [email protected]., in-chargeof EOI Cell

2. Sanjib Kumar Basu OSD & Spl. IGP, 033-22103866 033-22103867 [email protected] Cell

3. Titas Kumar Mitra Officer-in-Charge 033-22103866 033-22103867 [email protected]

Medical Cell

1. D. K. Mahapatra Special Secretary 033-22144516 033-22141779 [email protected]

2. Sheo Kumar Ram Joint Secretary 033-22141168 - [email protected]

3. Abhik Kumar Ghosh Deputy Secretary 033-22141734 - [email protected]

Institutional Finance

West Bengal Financial Corporation

1. Amlan Basu Chairman 033-22303119 033-22301250 [email protected]

2. S.N. Koley Managing Director 033-22307876 -Do- [email protected]

3. Probal Dasgupta General Manager 033-22310672 -Do- [email protected](Operations)

4. Prabir Mukhopadhyay General Manager 033-22312779 -Do- [email protected](Administration)

5. Chanchal Mukherjee Secretary 033-22305297 -Do- [email protected]

West Bengal Infrastructure Development Financial Corporation

1. Abhirup Sarkar Chairman 033-22105436 033-22105437 [email protected]

2. Asok Kumar Das Managing Director 033-22105436 033-22105437 [email protected]

3. Biswajit Maity CFO 033-22105436 033-22105437 [email protected]

4. Ananya Kumar Kali Company Secretary 033-22105436 033-22105437 [email protected]


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Autonomous Bodies Public Service Commission

1. P. C. Sit Secretary 033-24666622 033-24660992 -

State Administrative Tribunal1. Amit Talukdar Chairman 033-23343256 033-23343554 -

033-23342989

2. Smt. M. Bandyopadhyay Registrar 033-23588813 033-23343554 -

Internal Audit Branch1. Tanmoy Bandyopadhyay Joint Commissioner 033-22216357 033-22371590 -

& EO Jt. Secretary 033-22377025

2. Utpal Chakraborty Deputy Commissioner 033-22371978 033-22371590 [email protected]

3. Bibek Chatterjee Internal Audit Officer 033-22251887 033-22371590 [email protected](HQ)

Law Cell

1. Rabijoyoti Majumder Joint Secrectary 033-22535219 - [email protected]

2. Samir Kumar Bose Deputy Secretary 033-22535267 - -

3. Shibasish Dutta Roy Law Officer 033-22535324 - -

Right to information Cell

1. Swapan Kumar Das Commissioner & 033-22144023 - -Appellate Authority

2. Nitaipada Datta Deputy Secretary & 033-22535319 - -SPIO 9732763234 - -

3. Sudarshan Ch. Naskar Assistant Secretary & 9681168233 - -SAPIO