Introduction Of Commercial Tax Department Of Bihar
Post on 07,April 2013   1:48 PM
By - Mr. S.N Singh
views 6322

 

PATNA:The Commercial tax department of Bihar is headed by a senior  officer from Indian Administrative Service(IAS) designated as Commissioner, Commercial Taxes.

 Commissioner, Commercial Taxes is assisted by Additional Commissioner, Joint Commissioners, Deputy Commissioners, Assistant Commissioners of Commercial Taxes and Commercial Taxes Officers at the district Headquarter level.

To have the  administrative convenience the Bihar is divided into nine  Administrative Divisions headed by a Joint Commissioner of Commercial Taxes (Admn), seven Appeal Divisions headed by joint Commissioner of Commercial Taxes (Appeal) and four Audit Divisions headed by Joint Commissioner of Commercial Taxes (Audit) .

Audit Division has been created to Audit Account of Dealer selected for Audit under Section-26 of the Bihar Value Added Tax Act 2005.

All nine Administrative Division is further sub-divided into circles —a total of 50 Circles in the State as a whole.

 All the circles is headed by separate Deputy Commissioner of Commercial Taxes or an Assistant Commissioner of Commercial Taxes depending upon the quantum of revenue collected by the Circle.

At the divisional level, under the direct control of the Joint Commissioner of Commercial Taxes, there is a Bureau of Investigation. The entire aforesaid organizational structure is knit together with a clearly delineated command and control structure.

The Circle is the core center of the commercial tax department, the level at which the actual work of revenue collection of and the administration of the Statutes entrusted to the department is carried out. It is at this level that decisions taken at the Headquarters regarding administration of the various statutes are implemented for collection of revenue.

The Commercial tax department has a total sanctioned strength of 520 and an actual working strength of 375 officers who are assisted by some 1000 assistants. This well-knit system has been put into place to administer some spread all over the state.

 


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