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Government of IndiaMinistry of Statistics and Programme Implementation

Central Statistics OfficeCoordination and Publication Division

Research and Publication UnitNew Delhi

www.mospi.gov.in

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Annual Administrative Report

Finance DepartmentGOVERNMENT OF WEST BENGAL

Finance Department

GOVERNMENT OF WEST BENGAL

Annual Administrative Report2012-2013

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ANNUAL ADMINISTRATIVE REPORT

FOR

2015-2016 & 2016-17 (Combined)

FINANCE DEPARTMENTGOVERNMENT OF WEST BENGAL

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Sl. No. Subject Page No.

1. Preface v2. Introduction vii - x3. REVENUE BRANCH 1 - 107

(i) Commercial Taxes Directorate 4 - 40(ii) Directorate of Registration and Stamp Revenue 41 - 72(iii) Directorate of Agricultural Income Tax 73 - 80(iv) Directorate of Electricity Duty 81 - 85(v) Directorate of State Lotteries 86 - 89(vi) Directorate of Entry Taxes 90 - 91(vii) Bureau of Investigation 92 - 95(viii) WB Commercial Taxes Appellate & Revisional Board 96 - 97(ix) West Bengal Settlement Commission 98(x) West Bengal Taxation Tribunal 99 - 101(xi) Office of the Collectorate of Stamps Revenue, Kolkata 102 - 105

4. BUDGET BRANCH 107 - 144(i) RIDF Cell 137 - 138(ii) Externally Aided Projects (EAP) 139-140(iii) Statistical Cell 141(v) PPP Cell 142 - 144

5. AUDIT BRANCH 145 - 184(i) Directorate of Treasuries & Accounts, West Bengal 159 - 157(ii) Directorate of Pension, Provident Fund & Group Insurance, W.B. 158 - 159(iii) Assistance to Political Sufferers (APS) Cell 170(iv) Directorate of Small Savings 171 - 174(v) E - governance Group 175 - 180(vi) Medical Cell 181 - 184

6. INSTITUTIONAL FINANCE 185 - 196(i) West Bengal Financial Corporation 185 - 190(ii) West Bengal Infrastructure Development Finance Corporation 191 - 196

7. AUTONOMOUS BODIES 197 - 203(i) Public Service Commission, West Bengal 197 - 200(ii) State Administrative Tribunal 201 - 203

8. INTERNAL AUDIT BRANCH 205 - 2109. LAW CELL 211 - 21210. RIGHT TO INFORMATION CELL 213 - 21411. CONTACT DETAILS OF KEY OFFICIALS 215 - 218

CONTENTSCONTENTSCONTENTSCONTENTSCONTENTS

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PREFACEPREFACEPREFACEPREFACEPREFACE

The compilation of Annual Administrative Report for this edition has been done covering the salientaspects of activity, achievement and physical infrastructure of the different Branches / Directorates / Cells/ Units under the administrative control of Finance Department. For the present edition, the compilationcombines the Annual Reports for financial years, 2015-16 and 2016-17 respectively. The structure andfunction of Finance Department have been attempted to be holistically included in the Report. It has beenso analytically and graphically presented as to represent the futuristic initiatives of the Department andalso to benefit the researchers, the administrators and the politicians alike in terms of knowledge andinputs.

Keeping in tune with the fact that e-governance has been extensively introduced in governmentadministration of late, Finance Department and its various Branches/ Directorates/ Cells/ Units etc. alsolaid due emphasis on introducing e-governance in their daily operations. Recognition followed suit andparticularly for the year 2015-16, the “Award of Merit” in Skoch Smart Governance Award was conferredon Finance Department, Government of West Bengal on 23 September 2015 for successful implementationof IFMS. The “Award of Excellence” under CSI-Nihilent e-Governance Award was also conferred onFinance Department on 3 December 2015 for the same purpose. The Award of the same nomenclaturewas bestowed upon Finance Department for 2016-17 for the successful implementation of the “IntegratedBudget” (I Budget) project within the year.

As a matter of administrative decision, Economic Offences Investigation (EOI) Cell which was previouslyunder Finance Department has been shifted under the administrative purview of P.A.R. (Personnel &Administrative Reforms) Department. Besides, to comprehensively monitor systems of e-governanceoperating on behalf of the Government, an E-governance Group has been instituted and it has been includedwithin the administrative corpus of Audit Branch of Finance Department.

Here, as an afternote, 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 preparation of thecombined Report for the years 2015-16 and 2016-17.

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

Kolkata, November, 2017 H. K. Dwivedi

Principal Secretary to the

Government of West Bengal

Finance Department

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INTRODUCTIONINTRODUCTIONINTRODUCTIONINTRODUCTIONINTRODUCTION

Federalism had been enshrined as an essential feature of the Constitution of India and in keeping with theessence and the spirit of the Constitution, the Union and the State Governments started functioning withnear minimal set-up of government Departments, the Department of Finance being one crucial amongstthe initially functioning Departments. Article 166 of the Constitution provided for Rules of Business to beobserved by the Government Departments in their regular functioning and fulfilling of responsibilities.Article 166(3) specifically stipulates the formulation of Rules of Business for Finance Department, underwhich same Rules the following functions of Finance Department 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.

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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 throughfive Branches, namely, Audit, Budget, Revenue, Internal Audit and Institutional Finance. Under these fiveBranches, there are various directorates / cells / units dealing with more specific subjects. A flow diagramof organizational set-up of Finance Department is provided as hereunder:

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.

As another matter of administrative decision, Economic Offences Investigation (EOI) Cell which waspreviously under Finance Department has been shifted under the administrative purview of P.A.R. (Personnel& Administrative Reforms) Department. Besides, to comprehensively monitor systems of e-governanceoperating on behalf of the Government, an E-governance Group has been instituted and it has been includedwithin the administrative corpus of Finance Department. Data Processing Centre (DPC) which waspreviously under the administrative purview of the Budget Branch has been brought under the E-governanceGroup, which itself has been included under Audit Branch. Apart from DPC, the IFMS Cell newly constitutedto administer the functional part of e-governance has also been brought under E-governance Group.

E-Governance groupcovered IFMS Cell

& DPC

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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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED)FINANCE 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 Tax on Entry of Goods into Local Areas Act, 2012

(5) The West Bengal Primary Education Act, 1973 (insofar as levy of cesses on coal and tea are concerned)

(6) The West Bengal Rural Employment and Production Act, 1976 (insofar as levy of cesses on coal andtea are concerned)

(7) The West Bengal Luxury Tax Act, 1994 (collection under this Act has since been stopped in terms ofjudgment of the Supreme Court)

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

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

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

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

(12) The Bengal Amusements Tax Act, 1922

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

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

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

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

(17) The Bengal Electricity Duty Act, 1935

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

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

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

(21) The West Bengal Building Tax Act, 1996

(22) Lottery (Regulation) Act, 1998

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

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

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

(26) 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

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 (Tech.) 1

3. Assistant Secretary 3

4. Officer on Special Duty 1

5. Section Officer 7

6. Head Assistant 4

7. Upper Division Assistant 20

8. Lower Division Assistant 3

9. Typist Supervisor 2

10. Typist Grade-I 3

11. Muharrir Grade-I 2

12. Muharrir Grade-II 2

13. Record Supplier 2

14. Group-D, Grade-I 1

15. Group-D, Basic Grade 2Total 54

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.


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Year-wise break-up of number of files received from different Departments of the StateGovernment and 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

2015-2016 244 1360 1604 1361 84.85 243

2016-2017 243 1522 1765 1515 85.84 250

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.


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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-independence 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 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 and burdenof adverse cascading effect of taxes there was also no harmony in the rate of sales tax on different commoditiesamong 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 consumer. At each stage, credit of the tax paid on purchase is given in theform of set-off on the tax payable on the corresponding sale.Incidentally, the concept of VAT has revolutionized the entire indirect taxation system in India. 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 ServicesTax (GST) Act, billed as mother of all indirect 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.


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In doing so, the Directorate administers hosts of commodity taxation-related acts, likei. 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, 2012This apart, anti-evasion activity that forms a vital part of tax administration requires close observance ofthe provisions of the 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.

SANCTIONED ORGANISATIONAL STRENGTH IN THE COMMERCIAL TAXES DIRECTORATE

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

(2) The Assistant Commercial Tax Officers basically work at the field level to assist the Assessingand Audit authorities. The Assistant Commercial Tax Officers are now recruited either through Group ‘C’of the West Bengal Civil Services (Exe) Etc. Examinations or by way of promotion from the post of HeadClerks / Upper Division Clerks.

Designation of Post Present Strength Sanctioned Strength VacancyCommissioner of Commercial Tax 1 1 NilCommissioner of Profession Tax 1 1 NilSpecial Commissioner 4 13 9Addl. Commissioner 41 42 1Senior Joint Commissioner 99Joint Commissioner 173 1105 105Deputy Commissioner 155Commercial Tax Officer 573Sr. Jt. Commissioner (A/cs) 3 3 NilSr. Joint Commissioner (Audit) 3 Nil 3System Analyst 1 1 NilProgrammer 1 1 NilAsst. Commercial Tax Officer 1220 1041 179P.A. to Commissioner 2 2 NilP.A. to S.O. B.I. 1 1 NilAdministrative Officer 4 4 NilP.A. Grade II (schedule B) 7 17 10Group ‘B’ & ‘C’ Staff 750 1891 1141Group ‘D’ Staff 393 1449 1056Total 3250 5754 2504


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

INFORMATIONSYSTEMS

CHARGE

LARGETAXPAYERS UNIT

FAST TRACKREVISIONALAUTHORITY

(Onlyquasi-judicial function.Non-functional now)

CERTIFICATEORGANISATION

(Recovery of Arrears)

PROFESSIONTAX HEADQUARTERS

CENTRAL SECTION

RANGES

CHECK POSTS

INTER-STATEVERIFICATION CELL

CENTRAL AUDIT UNIT

INTERNAL AUDITWING

ENFORCEMENT WING(Merged with BI-I)

ITC INVESTIGATIONUNIT (IIU)

DATAANALYSIS

CYBER FRAUDPREVENTION

LAW SECTION

PUBLIC RELATION

SPECIAL CELL

IPA CELL

CENTRALREGISTRATION

COLLECTION CELL

STDS CELL

HRD CELL

CENTRALREFUND UNIT

ORGANIZATIONAL STRUCTURE

DIRECTORATE OF COMMERCIAL TAXES HEADED BY THE COMMISSIONER

BASIC COLLECTION & ANTI-EVASION SUPPORT UNITSQUASI-JUDICIAL UNITS UNITS


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ROLES OF DIFFERENT BRANCHES OF THE DIRECTORATE

BRANCH NAME MAIN FUNCTIONS

CHARGE Grant registration to dealers (at offices outside Kolkata)[This is the basic field level Acts as the first level contact point of assesseesoffice that exercises Amendment, cancellation and restoration of Registration Certificateterritorial jurisdiction ] Collection and day to day monitoring of tax payable by dealers

under jurisdictionIssue of manual waybill [in limited cases] and declaration forms,Grant Enrolment to transportersScrutiny & verification of returnsAssessment of tax payable by dealers and Special AuditRealisation of Assessed dues & Return DuesRefund of tax to dealersMaintenance of records of dealersSearch and Seizure of books of accounts, documents etc from thepremises of the dealer in fit casesAdministration of Profession Tax Act and Rules.

CIRCLE Administrative control over the Charges under its[ A Circle comprises of two jurisdictionor more Charges] Hear and dispose Appeal and Revision cases arising out of

orders passed by officers of Charges under its jurisdictionRefund of tax to dealersGrant registration to dealers under its jurisdiction [underWBST Act]Conduct VAT Audit of dealers selectedDispose security casesReopen deemed/summary assessments

Large Tax Payer Unit Collection and day to day monitoring of tax payable by dealers[ This unit, earlier known as under jurisdictionCorporate Division, is Scrutiny & verification of returnsconstituted with big tax Assessment of tax payable by dealerspayers in and around Kolkata] Issue of manual waybill and forms (in limited cases)

Amendment, Cancellation & Restoration of dealersRegistration CertificateConduct VAT Audit /Special Audit of dealers selectedHear and dispose Appeal and Revision cases arising outof orders passed by officers of LTU.

CHECK POST Monitor movement of incoming and outgoing goods vehicles &[Check Posts are located at physical checking of goodsthe inter-state borders] Barcode endorsement of waybill and TD

Endorse manual waybills produced by importer/ dealerSeizureof goods and imposition & realization of PenaltyWayside checking

RANGES Administrative control over the check posts under its jurisdictionConduct wayside checking relating to goods movementSearch of vehicles carrying goods in unauthorized manner orwarehouses and Seizure of goodsImposition and realisation of penalty


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CENTRAL SECTION Present functions:Officers posted here exercise Monitor functioning of airport and dock check postsjurisdiction all over the state. Survey to bring unregistered dealers who are liable to takeIt earlier had three units – at registration into the tax netKolkata, Asansol and Siliguri which Monitor non-resident dealers who have no permanent place ofare now merged with Bureaus of business in WBInvestigation. All investigative and Issue waybills to unregistered dealerspreventive jobs of CS are now Monitor exhibition sale salesdone through BIs. Conduct auction of seized goods

CENTRAL REGISTRATION UNIT(under o/o the CCT , WB )

Examine and dispose online applications for registration filed bydealers through IT System only

BUREAU OF INVESTIGATION- 1,2 and 3[Bureau of Investigation is aspecialized wing of theCommercial Taxes Directoratehaving 3 Units for investigation ofcases of tax evasion under theWBST Act, 1994, CST Act, 1956and WBVAT Act, 2003 as alsoEntry Tax Act, 2012 and P.T. Act,1979 and malpractices connectedtherewith. It has a police wing]

Investigation about evasion of tax and submission of report Searcha dealer’s place of business including his factory, office, warehouseand residenceSeize records, documents as well as physical stock of goodsIn appropriate cases of tax evasion, complaints are lodged withthe police authorities for taking necessary action againstcommission of offence.

FAST TRACK COURT (non-functional now)

Fast disposal of revision (2nd Appeal) cases, transferred fromAppellate & Revisional Board

Profession Tax Wing(ProfessionTax Head Quarter and ChargeOffices)

Charge offices

1.Survey of Potential Tax Payers and widen Profession Taxnetwork2.Persuation of enrolment of un-enrolled persons& registrationof un-registered employers3.Investigation4.Attending Camp, Seminars, symposium organised by differentProfessional associations and trade bodies.5.Assessment of registered employer6.Realization of dues

To keep track of daily collection of Commercial Taxes—VAT,Central Sales Tax, Rural Employment Cess, Primary EducationCess on coal and Cess on Diesel, Petrol and L.P.G.To prepare systematic, detailed as well as summarized statementsof collection of various taxes for digitization.To keep records of adjustment of taxes through books and refunds.

COLLECTION CELL (Challan /Payment Verification Wing) o/o(under the CCT, WB )

CENTRAL REFUND UNIT (CRU)(under o/o the CCT, WB)

To process and dispose both pre-assessment and post assessmentrefund application of dealers


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PT Head Quarters1.Collection of data centrally from different organisations2.Monitor Collection3. Public liaison by giving replies to Communication received fromdifferent government departments, corporate bodies, tax payers,tax practitioners, trade bodies and other persons on issues ofvarious Tax queries through writing /e-mail/telephone.4. Publication of Advertisement in the news papers as required.5. Preparation of pre-budget proposals.6.Attending Camp, Seminars, symposium organised by differentProfessional associations and trade bodies.7. Impart training and work shop to departmental officers andassociations and trade bodies8. To act as nodal agency to conceive various e-services, maintainsystem and website in liaison with NIC.9. Investigation

CENTRAL AUDIT UNIT(under o/o the CCT, WB)

Conduct audit of dealers assigned to it by the Commissioner ofCommercial Taxes, W.B. and to raise demandDevelop a dynamic Risk Analysis module on the basis of whichthe dealers are to be selected for audit,Help the Commissioner in the selection procedure of dealers foraudit,Impart training to audit officers.

HUMAN RESOURCEDEVELOPMENT CELL(under o/o the CCT , WB )

To organise induction training of Commercial Tax Officer andAssistant Commercial Tax Officer for overall qualitativeimprovement in the work culture of this organizationTo arrange in-service training programmes including training inbasics of information technology of officers and employees up tothe level of Lower Division Clerks.To organise Workshops, Case Studies, Group discussions andInteractive sessions.To keep liaison with ATI, nominate officers for training underNational Training Policy.

To scrutinize assessment orders, audit reports, records, otherregisters to detect and preventa. Incorrect determination of turnover of salesb. Underassessment of tax due to incorrect deductionc. Irregular exemptiond. Application of incorrect rate of tax and mistake in computatione. Non / Short levy of interest and penaltyf. Non / Short levy of purchase taxTo share views on the different aspects of the audit done by theA.G.OfficeTo collect the replies from the concerned officers regarding IRParas, Draft Paras, CAG Paras and process and send to the A.G.Office and Finance Department

INTERNAL AUDIT WING


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LAW SECTION(under o/o the CCT , WB )

To monitor disputes between the aggrieved parties and the State ofWest Bengal at different legal forums, including West BengalCommercial Taxes Appellate and Revisional Board, West BengalTaxation Tribunal, State Administrative Tribunal, Kolkata High Courtand Supreme Court of India and other Civil and Criminal Courts.To maintain liaison with Legal Remembrance’s Office, G.P.’s Officeof the State Govt. and the State Lawyers, senior advocates of theSupreme Court of India and the concerned authorities.To provide the Departmental Representatives with the appellateand assessment records for effective representation before theAppellate and Revisional Board and to arrange transmission of orderof the Board to the concerned departmental authorities.Study orders of different courts and move to the higher forum indeserving cases.It performs the duty of engagement of lawyers and monitors thecases in respect of disputes in relation to the Service Matter of theemployees of this Directorate in SAT and Courts.

ITC Investigation Unit Investigation on claim of unauthorized ITC,Investigate fraudulent transactions and Bill tradingIdentification of bogus dealersFeed Charges with documents and information for ab-initiocancellation of non-existent dealers who have obtained registrationby furnishing fake documentsLodging complaints with Police for prosecution for violation of Law.

PUBLIC RELATION OFFICE(under o/o the CCT, WB)

Communication with the Union Government and other StateGovernments on present and prospective issues of Taxation;Publication of Advertisements required to be published inNewspapers;Publication of Trade Circulars in the event of any amendment ofAct, Rules, Procedures etc.Giving written/telephonic replies to queries made by Governments,various institutions, Tax payers, Dealers, Tax Practitioners, TradeBodies and other persons;Publication of Departmental Circulars issued by the Commissionerof Commercial Taxes, W.B. guiding the officers of the Directorateon certain important issues;Processing of pre-budget proposals received from trade, industryand individuals on the taxation matters dealt in by the DirectoratePublication of orders made by the Commissioner of CommercialTaxes, W.B. in relation to applications made before him u/s. 102of the W.B. VAT Act, 2003;Attending seminars, symposiums organised by Trade bodies andother associations.Disposal of incentive applications of mega, large, medium, smalland micro industrial units.


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SPECIAL CELL(under o/o the CCT,WB)

Examine and dispose of applications for grant of or renewal ofEligibility Certificate under the West Bengal Incentive Scheme, 1993and West Bengal Incentive Scheme, 1999 that would allow theapplicant dealers tax exemption, remission or deferment of salestax related to the eligible unit.

INTERSTATE VERIFICATIONCELL (H.Q)(under o/o the CCT , WB )

Verification of the genuineness of claims of various interstatetransactions such as stock transfer, sale, purchase, consignmentsales, subsequent sales.Processing of requests from other states of India for verification ofthe genuineness of ‘C’ and ‘F’ Forms and of authenticity of interstatetransactions claimed to have been effected by their dealers withthe dealers of West BengalLiaison with various Check posts and Ranges to assist them indetermining bona fide of transactions between consignors andconsignees by making enquiries regarding existence of dealers.

INFORMATION SYSTEMSDIVISION(under o/o the CCT , WB )

To arrange build up I.T. infrastructure for the entire CommercialTax Directorate, West Bengal Appellate and Revisional Board, WestBengal Taxation Tribunal and the Policy Planning UnitTo ensure proper maintenance of hardware, network andconnectivity by coordinating among various service providers.To act as nodal agency for successful implementation of MissionMode Project in Commercial Tax (MMP-CT) under the National e-Governance Plan (NeGP)To streamline rolling out of various e-services and provide initialhandholding support to all stakeholders like taxpayers and officersand employees of the DirectorateTo report the Finance Department, West Bengal State LegislativeAssembly, Government of India on utilization of fundTo update and maintain the internal and external websiteData Analysis Wing of ISD acts as a separate unit for sole purposeof analysis of data and for providing exception reports to theassessing officers, sending mass emails, generating input creditmismatch reports, assessment and audit helper, monitoring claimsof concessional rated sales and stock transfer, etc.

CERTIFICATE ORGANISATION To cause recovery of tax dues as referred to by assessing authorities.

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.


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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.

REGISTRATION CASES

Sales Tax Act

Number of Registered Dealers

2014-15 2015-16 2016-17

(a) Opening Balance 259045 254384 267920

(b) New Registration Granted 16882 20297 21956

(c) Dealers Cancelled 22262 7596 15332

(d) Dealers Restored 719 835 1945

(e) Closing Balance 254384 267920 276489

New Registration (Online)

2015-16 2016-17

VAT CST Total VAT CST Total

(a) No of NR applications filed 23508 11091 34599 25034 13166 38200

(b) No of Registration Granted 20261 9300 29561 21944 11016 32960

(c) No of Applications Rejected 3412 1798 5210 2937 1908 4845


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Number of registered employers and enrolled persons under the Profession Tax Act, 19792014-15 2015-16 2016-17

i) Number of Registered Employers 105593 106002 111074ii) Number of Enrolled Persons 1707955 1712897 1859713

ASSESSMENT CASES

ASSESSMENT CASES (ASSESSMENT YEAR WISE) - (VAT+CST)

Initiated during (year) 2012-13 2013-14 2014-15 2015-16 2016-17For Financial Year 2010-11 2011-12 2012-13 2013-14 2014-15(a) Total cases initiated during the year 86140 29113 22565 20419 31759(b) Net Initiation 49148 25111 18519 18109 28768(c) Demand Initiated 48284 25024 18484 18096 6756(d) Demand amount (in Rs. Crore) 4598.76 2358.40 2003.44 1321.69 859.76

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. .*As a part of reducing cost of compliance, routine assessment has been replaced with risk based assessmentonly.

Sales Tax Acts (VAT+CST):

2014-15 2015-16 2016-17


(b) Cases initiated during the year 9286 6673 6290

(c) Cases disposed of during the year 14686 9323 7319

(d) Cases pending at the end of the year 7502 4852 3823

APPEAL CASES

Profession Tax Act


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REVISION & REVIEW CASES

Sales Tax Acts (Financial Year-wise) (VAT+CST)

2014-15 2015-16 2016-17





REVISION & REVIEW CASES

Sales Tax Acts (Financial Year-wise) (VAT+CST):

2014-15 2015-16 2016-17





ASSESSMENT CASES

Profession Tax Act (Financial Year-wise)

2013-14 2014-15 2015-16 2016-17(a) Opening Balance 6572 2346 2378 2447(b) Cases initiated during the year 14847 12571 5325 44663(c) Cases disposed of during the year 19073 12539 5256 44984(d) Cases pending at the end of the year 2346 2378 2447 2126

DISPOSAL OF VAT AUDIT CASES (ASSESSMENT YEAR WISE)

Assessment/ Cases initiated Demand Notice Demand AmountAudit Year Generated (in Rs. crore)2010-2011 N.A. 4606 2875.56

2011-2012 7556 7118 3308.68

2012-2013 5943 5783 1060.26

2013-2014 4527 2802 534.90

2014-2015 4703 1383 274.67

Note: The figures have been compiled and submitted by NIC and DAW from central database. Figuresinclude both VAT and CST audit cases. During the FY 2010-2011, there was manual system of generationof initiation notice and online generation of demand notice. For the period 2014-15, disposal of cases stillis under process.


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COLLECTION AND EXPENDITURECollection under different Acts and Expenditure

(A) Collection 2012-13 2013-14 Growth in 2014-15 Growth in 2015-16 Growth in 2016-17 Growth in2013-14 2014-15 2015-16 2016-17

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

The West BengalValue Added Tax 11860.27 14510.9 22.35 16028.90 10.46 17285.91 7.84 18318.41 5.97Act, 2003

The West BengalSales Tax Act, 5324.08 5873.46 10.32 6566.72 11.80 7151.80 8.91 7426.51 3.841994 (Gross)

- do - Refund 51.29 94.69 84.62 153.9 62.53 114.45 -25.63 80.04 -30.07

The Central SalesTax Act, 1956 1357.61 1468.47 8.17 1547.02 5.35 1899.39 22.78 2436.40 28.27

The West BengalState Tax onProfession, Trades, 447.4 463.85 3.68 463.85 0.00 485.47 4.66 509.09 4.87Callings andEmployments Act1979

The West BengalPrimary EducationAct,1973 & The 1536.35 1635.25 6.44 1669.95 2.12 1725.68 3.34 1800.95 4.36W.B. RuralEmployment andProduction Act,1976

The West BengalTransportInfrastructure 393.81 389.17 -1.18 393.02 0.99 472.73 20.28 472.53 -0.04DevelopmentFund Act, 2002

The West BengalTax on Entry of 1266.07 988.66 -21.91 855.55 -13.46 837.69 -2.09 934.32 11.54Goods into LocalAreas Act, 2012

Total Collection 22185.59 25329.76 14.17 27525.01 8.67 29858.67 8.48 31898.21 6.83

(B) Expenditure

i) Administrative 27.51 26.22 -4.69 25.44 -2.97 33.69 32.43 32.07 -4.81Expenses

ii) Collection 149.22 146.82 -1.61 155.22 5.72 138.60 -10.71 149.25 7.68Charges

Total Expenditure 176.73 173.04 -2.09 180.66 4.40 172.29 -4.63 181.32 5.24

(C ) Expenditureas percentage of 0.80 0.68 —- 0.66 — 0.58 — 0.57 —collection :

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


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COMPARATIVE COLLECTION OF SALES TAX, VAT & CST, PROFESSION TAX, COAL CESS, ENTRYTAX & PETROL/DIESEL CESS

Total Collection figures for the years 2012-13 and to 2013-14 include collections on account of Luxury Tax.

Directorate of commercial taxes’s won figures, not taken from AG, West Bengal

Year Sales Tax, Profession Tax Coal cess Entry Tax Petrol, TotalVAT & CST Diesel cess collection

CollectionGrowth Collection GrowthCollection GrowthCollection Growth Collection GrowthCollectionGrowth(Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%)

2012-13 18541.96 16.04 447.4 4.86 1536.35 -0.78 1266.07 – 393.81 7.46 22185.59 20.79

2013-14 21852.83 17.86 463.85 3.68 1635.25 6.44 988.66 –21.91 389.17 –1.18 25329.76 14.17

2014-15 24142.64 10.48 463.85 0 1669.95 2.12 855.55 –13.46 393.02 0.99 27525.01 8.67

2015-16 26337.10 9.09 485.47 4.66 1725.68 3.34 837.69 –2.09 472.73 20.28 29858.67 8.48

2016-17 28181.32 7.00 509.09 4.87 1800.95 4.36 934.32 11.54 472.53 -0.04 31898.21 6.83


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GST AND FUTURE OF TAX ADMINISTRATION

The 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 Govt, whenit subsumes State VAT, Central Excise, Service Tax and few other indirect taxes. It will be levied at everystage of production-distribution chain of goods and services in a broad-based, single, comprehensive taxregime. So far as administering State GST (SGST), the Directorate is going to assume a dominant role,while Central GST (CGST) is to be governed by Central Government and IGST shall have dual jurisdiction.And equally important role awaits us when under the proposed command the new concept of destination-based tax system takes place, as we would move up from the sub-national domain to integrate in a pan-Indian scenario.

On the technology front, the spotlight is going to be on this part of the world as significant changes 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.


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SOME OF THE MAJOR AMENDMENTS IN VAT / SALES TAX LAWS DURING 2015-16

(Important notifications under the West Bengal Value Added Tax Act, 2003 during the period of 2015-2016):

Sl. Notification Notification SubjectNo. No. date1. 523-FT 02-04-2015 Amendment of W.B. Value Added Tax Rules, 2005.2. 524-FT 02-04-2015 Amendment in Department notification No. 483-F.T., dated 31/03/2010.3. 525-FT 02-04-2015 Amendment in Department notification No. 2677-F.R., dated 29/09/ 2003.4. 526-FT 02-04-2015 Amendment in Department notification No. 2229-F.R., dated 18/08/2003.5. 586-FT 21-04-2015 Amendment in Department notification No. 2372-F.T., dated 02/08/2002.6. 587-FT 21-04-2015 Amendment in Department notification No. 2373-F.T., dated 02/08/2002.7. 645-FT 30-04-2015 Ranks of appointed persons under W.B. State Tax on Professions,Trades,

Callings and Employments Act, 19798. 646-FT 30-04-2015 Jurisdictions under W.B. State Tax on Professions, Trades, Callings and

Employments Act, 19799. 665-FT 30-04-2015 Amount of Tax payable under West Bengal Value Added Tax Act, 2003.10. 790-FT 28-05-2015 Jurisdiction of STDS Cell, Data Analysis Wing and the ITC Investigation

Unit in the Office of the Commissioner of Commercial Taxes, West Bengal.11. 820-FT 02-06-2015 Setting up of Large Tax-Payer Unit.12. 863-FT 30-06-2015 Amendment in W.B. State Tax on Professions, Trades, Callings and

Employments Rules.13. 1137-FT 06-07-2015 Exemption of Apparel Training and Design Centre from payment of tax

under the West Bengal Tax on Entry of Goods into Local Areas Act, 2012.14. 1239-FT 20-07-2015 Appointment of Tax Recovery Officers under West Bengal Value Added

Tax Act, 2003.15. 1240-FT 20-07-2015 Appointment of Tax Recovery Officers under West Bengal Sales Tax Act,

1994.16. 1323-FT 31-07-2015 Amendment in W.B. Sales Tax (Settlement of Disputes) Act, 1999.17. 1324-FT 31-07-2015 Amendment in Department notification No. 483-F.T., dated 31/03/2010.18. 1605-FT 16-09-2015 Amendment in W.B. Value Added Tax Rules, 2005.19. 1664-FT 16-09-2015 Amendment in W.B. Value Added Tax Rules, 2005.20. 1850-FT 29-10-2015 Amendment in W.B. Value Added Tax Rules, 2005.21. 2143-FT 23-12-2015 Notification for Draft Amendment in W.B. Value Added Tax Act,200322. 25-FT 07-01-2016 Amendment of Schedule A and Schedule C under the W.B. Value

Added Tax Act, 2003.23. 59-FT 15-01-2016 Appointment of Tax Recovery Officers under West Bengal Sales Tax Act,

1994.24. 60-FT 15-01-2016 Appointment of Tax Recovery Officers under West Bengal Value Added

Tax Act, 2003.25. 67-FT 18-01-2016 Notification regarding Fast Track Revisional Authority under West

Bengal Value Added Tax Act, 2003.26. 68-FT 18-01-2016 Notification regarding Fast Track Revisional Authority under Central

Sales Tax Act, 1956.27. 92-FT 22-01-2016 Amendment of W.B. Value Added Tax (Certificate Proceedings) Rules,

2009.28. 93-FT 22-01-2016 Appointment of Tax Recovery Officers under West Bengal Value Added

Tax Act, 2003.


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(Important notifications under the West Bengal Value Added Tax Act, 2003 during the period of 2016-2017):

Sl. Notification Notification SubjectNo. No. date1. 798-FT 03-06-2016 Amendment in Notification No. 1067-FT dated 6th August 2013.

2. 1024-FT 21-07-2016 Amendment of W.B. Value Added Tax Rules, 2005.

3. 682-L 28-07-2016 Amendments in the West Bengal State Tax on Professions, Trades, Callingsand Employments Act 1979, the Stamp Act 1899, in its application toWest Bengal, the West Bengal Sales Tax Act 1994, and the West BengalValue Added Tax Act 2003.

4. 1070-FT 01-08-2016 Amendments in the department resolution No. 483-F.T., dated the 31stMarch, 2010.

5. 1198-FT 16-08-2016 Amendments in the West Bengal Sales Tax Rules, 1995.

6. 1197-FT 16-08-2016 Appointed dates under West Bengal Finance Act 2016.

7. 1196-FT 16-08-2016 Amendments in the department notification No. 2372-F.T., dated the 2ndAugust, 2002.

8. 1195-FT 16-08-2016 Amendments in the department notification No. 2373-F.T., dated the 2ndAugust, 2002.

9. 1391-FT 16-09-2016 Exemption from payment of Entry Tax.

10. 1472-FT 29-09-2016 Extension of date for disposal of applications for revision.



13. 1075-L 14-12-2016 Bill for amendments in the West Bengal Sales Tax Act 1994, the WestBengal State Tax (Settlement of Dispute) Act, 1999, and the West BengalValue Added Tax Act, 2003.

14. 1918-FT 30-12-2016 Amendment of the West Bengal Sales Tax (Settlement of Dispute)Rules,1999

15. 1916-FT 30-12-2016 Extension of Date within which applications of revisions filed u/s 87 shallbe disposed of .

16. 1135-L 30-12-2016 West Bengal Taxation Laws(Amendment )Act,2016 for sale of liquors

17. 1917-FT 30-12-2016 Effective Date for Commencement of West Bengal TaxationLaws(Amendment )Act,2016

18. 156-FT 31-01-2017 Amendment in the West Bengal State Tax (Settlement of Dispute) Act,1999

19. 449-FT 06-03-2017 Effective date for commencement of West Bengal Finance Act, 2017

20. 256-L 06-03-2017 The West Bengal Finance Act, 2017

21. 624-FT 07-03-2017 Amendment in the West Bengal Value Added Tax Act, 2003

22. 457-FT 07-03-2017 Ammendments of West Bengal Tax on Entry of Goods into Local AreasRules, 2012


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Information Systems Division, Computerisation & Citizen-centric Services of CTD/WB

Information Systems Division (ISD) is the bulwark through which the task of the Government process re-engineering of the entire Directorate takes place to achieve the goal of SMART (Simple, Moral, Accountable,Responsive and Transparent) Governance and is also responsible for the maintenance and upgradation ofthe Information Technology infrastructure of the Directorate.

ISD has been a catalyst in rolling out the citizen-centric/business-centric services with a view to reducethe cost of compliance and enhancing the ease of business in the State of West Bengal. As result ofuntiring efforts of ISD, the Directorate has won several e-Governance awards like, CSI Nihilent Award,National e-Governance Award, SKOCH Award, Golden Peacock Award, etc.

To work towards this end, ISD does the requirement projection of hardware, software and networkingequipments appropriate to 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 organisesmeeting of Project e Mission Team (PeMT). PeMT is the apex body that takes final decision for implementationof services and 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 eServices 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 supervisionof ISD for this purpose and a dedicated team of officials are working there during working hours. Thereis an escalation matrix in place regarding the technical issues that remained unresolved at the Helpdesklevel and 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 asthe entire work process has been re-engineered to make it online. ISD is responsible for maintenance ofthe entire IT infrastructure of the Directorate.

The responsibility of bringing out the Administrative Report compiling data and information of allwings and 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 e-Governance measures not only reduce the cost of compliance and increase ease of doingbusiness by the Dealers/Business entities, it also aids the efforts of the administration to augmentrevenue and tax compliance. CTD is always trying to introduce more and more e-services andupgrading them to increase tax 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-materializedRegistration Certificate and dispensed with prior hearing of the dealer before grant of registration. WestBengal is also one of the few States that has made the return filing 100% online.


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List of rolled out e-services / advancement of e-services by the CT Directorate in 2016-17 areas under:

slno. Application area Work details Launch Date Server

1 Registration a) DSC integration in VAT registration 31/03/2017 WBCOMTAXb) Modification and Deletion of New 25/09/2016 IMPACT

Registration payment details.c) File Transfer for outside charge of 03/10/2016 IMPACT

NR Application under IMPACTmodule

2 Revised demand Revised demand notice incorporated 03/05/2016 IMPACTnotice for Special under Special Audit moduleAudit

3 IMPACT user profile Transfer module and Dealer’s 11/07/2016 IMPACTapplication place visit module incorporated

4 Return a) DSC integration in Entry Tax return 02/08/2016 WBCOMTAXb) DSC made compulsory in Return for 02/08/2016 WBCOMTAX

the dealers having Registration undercompanies Act or having Turnoverof Sales and CTP more than 50 lakh.

c) Barcode incorporated in return 02/08/2016 WBCOMTAXAcknowledgement and provisionmade for capturing information fromreturn acknowledgement throughBarcode scanning

5 GST information Dissemination of GST 03/12/2016 WBCOMTAXmodule under provisional credentialsDealer profile for migration under

Dealer profile6 GST menu Application developed to upload 03/12/2016 IMPACT

GST provisional ids along withVAT TIN and necessary MISApplication related to GST

7 Dashboard Query Dashboard Query MIS 02/02/2017 IMPACT8 Assessment for Entry tax return incorporated in 15/02/2017 IMPACT

Entry Tax Assessment module9 Transporter a) MIS on enrolled transporter. 09/03/2017 IMPACT

Enrolment b) Grant Reset password under 09/03/2017 IMPACTinternal module

10 Settlement of Module for capturing information 31/03/2017 IMPACTDispute (SOD) and processing for ‘Settlement of

Dispute’11 STDS–Information Automatic capturing of STDS 01/04/2016 WBCOMTAX

capturing from Return from RT-12 Generation ofIFMS IFMS

12 DMS integration DMS integrated in Appeal module 26/04/2016 IMPACTwith IMPACT under IMPACT


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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 and is integrated withthe systems of other Departments/Directorates like Finance Department (IFMS, GRIPS), Agriculture IncomeTax, Income Tax (PAN), etc.

ISD & TRANSITION TO GST REGIME

As ISD is the IT wing of our Directorate which naturally got the responsibility of ushering in the NEW TAXregime of GST ISD took up the following activities for ensuring smooth transition to GST regime:

1. Making Provisional Ids (GSTIN) received from GSTN available to the dealers through web applicationas soon as receiving of the same

2. Facilitating PAN data rectification of the dealers

3. Sending incremental data of NR dealers to GSTN periodically for issuance of Provisional Ids

4. Sending data of dealers who have made amendments in their R.C. to GSTN

5. Helping dealers resolve issues faced in GST migration

6. Coordinating with GSTN regarding GST migration

7. ISD was instrumental in selecting a pool of officers who are conversant with computers and theselect ones were sent to INFOSYS Mahendra City campus during February 2017 for getting GSTportal training who in turn would train other employees of our Directorate and other stakeholders.

DOCUMENT MANAGEMENT SYSTEM

Every 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.


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PwC submitted their report during the year 2013 and following that a tender process was initiated toselect the L1 vendor. M/S CMC Ltd had been selected for implementing the DMS for CTD at a cost of` 7.86 crore and work order was issued to them in January 2014. Initial preparatory work had been startedby CMC Ltd and scanning of assessment records had already commenced for some selected Charges.From May, 2015, DMS has effectively been launched and integrated with IMPACT. The process of uploadingdocuments and sending emails through DMS has started with the Assessment, Audit, Special Audit casesof FY 2012-13 onwards.

PROFILE OF DMS DURING 2015-16 AND 2016-17

2015-16 2016-17

Service Name No. of No. of No. of No. of documents emails documents emails sent uploaded sent uploaded

Adjournment Notice - - 6833 6570Appeal Petition 4 3 1 Nil

Assessment Order 44976 32890 26720 23660

Audit Report 7556 4655 8262 7402

Special Audit Report 14595 13054 - -

Case related documents ordetail of accounts and claims - - 13 Nil

Computation Sheet - - 6570 6135

Demand Notice - - 26648 23715

Documents related toAppeal-Revision-Review - - 5 0

Draft Assessment Order - - 10548 9642

Draft Audit Report - - 7218 6627

File Requisition - - 738 7

Final Order - - 915 506

Form 1026 - - 1316 1272

Form 69 - - 1364 1347

Initiation Notice - - 55754 52932

Miscellaneous documents - - 31 0

Modified Demand Notice - - 11 0

Order forwarding - - 15 15

Order_sheet - - 39 0

Payment Challan - - 2 0

Payments - - 1 0

Penalty proceedings - - 4 0

Report - - 10 0

Show Cause - - 822 16


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WEB SERVER AND DISASTER RECOVERY SERVER

CTD has finalised the procurement of Web server and DR server from M/S Wipro Ltd through a tenderprocess at a cost of ` 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 TOOLS

Since 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 PHONE

The 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 using leased lines from BSNL for the purposeof WAN connectivity for running of IT system and is paying substantial amount of money to BSNL againstmaintenance of such leased line.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 ` 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 telephone lines that could only be given to few senior officials. Wehad a rudimentary intercom available to some officers. However, since numbers of outgoing call lineswere limited (only 8), getting a call out was difficult. With VoIP phone, not only we have an advancedintercom system, we have installed 2 channels of PRI lines for 800 VoIP connections. Thus all of themhave facility to make outgoing call and a Direct Inward Dialling (DID) number with 7122 series has beenprovided to them.Despite the numbers of lines increasing from 120 to 800, there has been a saving of ̀ 1,60,000.00 approxin monthly bill resulting in an annual saving of `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 identity


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theft, 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 Fraud PreventionCell (CFPC) was created under Information Systems Division (ISD) in 2013. The cell investigates any suchcomplaint received from elsewhere as well as self-generated cases and takes appropriate action with thehelp of outside agencies like Internet Service Providers, Mobile Service Providers, Police Departments,Other States’ Commercial Tax Department etc., wherever necessary.

Number of cases of Cyber Fraud Prevention Cell in 2015-2016 and 2016-17

2015-16 2016-17

Number of cases initiated

Complaint Received 28 25

Investagion started by CFPC on the basis of the 4 1database information

Total 32 26

Number of cases disposed of

Authentication pending from the end of the complainant 3 5

Investigation completed and FIR lodged on 3 -

Referred to BI for further investigation 1 -

Investigation completed with redressal of the complaint 20 19

Investigation is under going 5 2

Total 32 26

DATA ANALYSIS WING

Some of the areas DAW has performed in 2016-17:1. Introduction of feedback Module secured by password2. Sending 2102967 mails to Dealers3. Undertake provisional Assessment4. PAN Correction, correction of emails and mobile contacts of dealers5. Monitoring of Tax defaulters and return defaulters6. Providing Regular reports and customised reports to Charges, Bureau of Investigation, IIU and

other offices7. Preparation of data and reports as required for Tax Administration8. Compilation of Feedback from Charges and presentation at meetings and helping in planning of

revenue augmentation

DAW had been created in February, 2012 under the guidance of the Commissioner as a separate unit forsole purpose of analysis of data and for providing exception reports to the assessing officers. It has beenrelentless in its pursuit of excellence through MIS reporting and through its varied activities in the realm ofdata harvesting.The officers of the Directorate have been instrumental in putting the data into good use and have collectedhuge revenue out of them.Among the major activities of DAW, the following are representative:


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Exception Reports

DAW prepares a number of exception reports to identify cases of tax evasion round the year. Some reportsare periodic and some are as per requirements of the assessing or investigating officers. These reports areprepared to identify cases of definite evasion or closely indicative.

Feedback Module

DAW has introduced its own webpage backed by data server for publication of the reports and collectionof case-to-case feedback on action take. The access to the module is restricted to officers only through self-generated user-id and password.

Mass Mailing

One 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 has sentmore than 21 Lakh mails to varying sets of dealers for the purpose of communication regarding ProvisionalAssessment, Cancellation Notice, Sale-Purchase Mismatch, PAN Correction, and Migration to GST etc.This year greater effort was given in sending mass mails to dealers for rectification of their PAN, email andcontact numbers which were a prerequisite in inclusion of the existing dealers in the new Tax system ofGST.

Provisional Assessment

DAW has sent more than 57 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 ofother dealers. These dealers were assessed following a complicated system of calculations derived fromcriteria as devised by a committee.

From Q.E. 31st March, 2013, the Directorate of Commercial Taxes has been sending centralized emailscontaining Notices and assessment orders under Section 45 of the WBVAT Act, 2003, to dealers whohave-

a) Made sales to other dealers during such quarter as per Annexure B Part I of return submitted byother dealers, and/or

b) Made purchases from other dealers during such quarter as per Annexure B Part II of returnsubmitted by other dealers, and/or

c) Made import using waybills during the period.

The logic followed, as approved by CCT/WB, for calculating the various parameters of such dealers basedon the data as found from the points above, is as follows:

Identification of Cancellable dealers

DAW regularly identifies dealers who are chronic return defaulters, taxpayers defaulting 4 consecutivereturns are reported to the Charges for cancellation procedure. Progress is monitored by CCT in themonthly meetings. This has helped in cleansing of dormant dealers and in 2016-17 15332 of them werecancelled of which 4132 dealers have been cancelled centrally by DAW for not rectifying their PAN in thedatabase. Out of the cancelled dealers, registrations of 87 dealers have been cancelled ab-initio for gettingregistration by means of falsified documents or information. Charges and other anti-evasion wings are fedwith the data of ITC claimed by the beneficiaries from these dealers for subsequent legal actions forrecovery of the lost revenue. During 2016-17, such unlawful claim of ITC by the beneficiaries stood at64.70 Crore.


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Sale Purchase Mismatch exercise

DAW was instrumental in conducting the entire Sale-Purchase mismatch exercise for the FY 2013-14 and2014-15, which helped the charges realize considerable amount of revenue. DAW also went forwardwith analysis of the reconciled data and interacted with officers of the entire state to explain and report onthe database. This mismatch information constitutes one of the bases for selection of Special Audit.

Audit Selection

Based on criteria approved by CCT/WB, DAW helped in selection of dealers for VAT Audit and isresponsible for publishing in the website and circulation of the selection list to Charge and Circles. Theentire process of audit selection takes place with active help from Central Audit Unit (CAU) and under theguidance of Addl. Commissioner of CAU. In 2016-17, 2623 dealers had been selected for VAT Audit forthe accounting year 2014-15.

Special Audit

Special Audit is the mechanism of audit of an assessee for one or two specific purposes. Under directionsof the Commissioner, 25919 for 13-14 and 33138 for 14-15 dealers had been selected by DAW based onintelligent criteria agreed upon by the Commissioner.

Assessment Helper

DAW is responsible for criteria-based selection of dealers who were liable to be assessed on variousgrounds. Working on the data, officers had very little difficulty in finding out whether a dealer is to beassessed or not, being relieved of the arduous task of going through returns manually.

Monitoring of claims of concessional sale

DAW 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 mails

Data Analysis Wing sends Alert Mails to officers on a regular basis whenever a dealer deviates significantlyfrom the normal activities, intimating them on a possible revenue leakage. In most cases, prompt action bythe concerned office has prevented substantial leakage of revenue, thanks to Alert Mails.

Towards GST Preparedness

DAW has contributed towards framing of GST ecosystem by providing financial data to the EmpoweredCommittee, GST Council and to State Finance Department required for policy formulation. These data hashelped the State in bargaining State’s demand in respect of division of tax payers between the States andthe Union and also to develop revenue sharing model. The support of fact based backend data has helpedthe State’s legitimate claims on strong footing. Officers of DAW have also been developed as MasterTrainers for GST and GST Network and contributed towards training the personnel of the Directorate aswell as outreaching the taxpayers for their inclusion in the new tax ecosystem.


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2. COLLECTION FROM MASS MAILING

2015-16 2016-17

Mail SentCount of Amount in Count of Amount in Returns / Crore Returns /cases Crore

cases

1 Provisional Assessment 40312 492.50 39004 486.98

2 Cancellation Notice 0 0 0 0

3 Notice for Blocking of Tax carried 0 0 0 0forward to next financial year

4 Notice to defaulters, low tax payers 14496 503.22 6600 419.41and high ITC Carry Forward for (additional (additionalrevenue augmentation in tax realised) tax realised)March/Holding of High Stock

5 Notice for payment of Interest for 4215 11.28 013-14 & 14-15

6 Notice for payment for 600 4.78 0non-uploading of CST Forms

8 CST paid by CST return defaulters 854 10.03 0notice dated 22/02/16

9 Output Tax anomaly 02/03/16 138 1.26 0

TOTAL 1023.07 906.39

COMPARATIVE REPORT ON PERFORMANCES OF DATA ANALYSIS WING

Data Analysis Wing as revenue generator

1. COLLECTION FROM DAW REPORTS AS REPORTED BY CHARGE/BOI/IIU (Rs. in Crore)

2015-16 2016-17

1 Collection from Mismatch as reported by Charges 59.43 9.31

2 Collection from Mismatch online 9.68 9.02

3 Collection by Charges from Other reports of DAW 50.79 204.97

4A Collection by Bureau of Investigation Unit - I from DAW Reports 163.46 0.34

4B Collection by Bureau of Investigation Unit - II from DAW Reports 1.92 N.A.

4C Collection by Bureau of Investigation Unit - III from DAW Reports 22.17 N.A.

4D Collection by IIU from DAW Reports 15.23 21.25

5 Collection from Special Audit on Mismatch and other reports 18.03 68.71

6 Ab-initio Cancellation 8.35 N.A.

7 Refund disallowed on account of Mismatch 1.88 43.21

8 Refund disallowed on account of ab-initio cancelled dealers 3.46

TOTAL 354.40 356.81


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REPORT ON MASS-MAILING

No. of Mails SentNotices 2015-16 2016-17

1 Notice for March Payment 234724 2381582 Notice for Mismatch Reconciliation 161320 4152063 Provisional Assessment 55545 576194 Notice for PAN Mismatch 64487 12759765 Cancellation Notice to Defaulters / PAN Mismatch 0 174846 Notice for uploading correct email id 0 07 CST Form upload notice 52918 97838

Notice to dealers who filed revised return changing ITC C/F 0 08 Notice for short payment of taxes 0 09 Notice for filing of returns prior to Prov. Asst. 0 68610 Updation of PT Enrolment 218262 011 Notice for updation of Assessed Dues 0 012 Notice to defaulters, low tax payers and high ITC Carry

Forward for revenue augmentation in March 0 013 Notice to dealers of CD on Group re-allotment 0 014 Notice to pay Professional Tax 263605 015 Notice to reconcile difference in Output Tax 2363 016 Notice for payment of Interest 2419 017 Notice to CST Return Defaulters 2796 018 Notice to OT Nil and Composite dealers 1148 019 Notice to Assessed Dues 3520 020 Notice to tax defaulters 732 021 Notice to Return Defaulters 64577 022 Notice to dealers holding high stock 9966 0

TOTAL 1138382 2102967

STATISTICAL INFORMATION on e-SERVICES for the Years 2015-2016 and 2016-17

E-RETURN

The 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.


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Quarter wise total no of Returns submitted by dealers under different acts for four quarters: 2015-2016

Sl. Name of Return Quarter-wise Total no of Returns submitted Total no of revisedNo. Act Form 2015/16 2015/09 2015/12 2016/03 Returns submitted

type (all 4 qtrs.)1 VAT 14 1,73,815 1,73,976 1,74,935 1,71,790 58,222

VAT 14D 135 138 140 134 45VAT 15 34,807 34,546 35,247 35,411 5,302VAT 15R# 17,187 271

2 CST 1 1,04,774 1,05,026 1,05,574 1,03,654 17,5623 WBST 25 885 905 888 838 147

# Annual return

Quarter wise total No. of Returns submitted by dealers under different Acts for four quarters: 2016-17

Name Form Return Quarter-wise Total no of Returns Annual Total No. of of Act type Submission submitted Total revised

Type Returnssubmitted(all 4 qtrs.)

2016/06 2016/09 2016/12 2017/03CST 1 WITH DSC 57819 59092 59859 58638 235408 10004

WITHOUT DSC 107455 107916 106448 98699 420518 13609

Total 165274 167008 166307 157337 655926 23613

VAT 14 WITH DSC 82992 85537 87049 87671 343249 33465

WITHOUT DSC 176574 177887 175806 162794 693061 49013

Total 259566 263424 262855 250465 1036310 82478

VAT 14D WITH DSC 0

WITHOUT DSC 103 109 110 95 417 34

Total 103 109 110 95 417 34

VAT 15 WITH DSC 0 0

WITHOUT DSC 39817 40289 40047 38543 158696 3822Total 39817 40289 40047 38543 158696 3822


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VAT #15R WITH DSC 0 0

WITHOUT DSC 15282 15282 135

Total 15282 15282 135

WBST 25 WITH DSC 328 338 325 221 1212 39

WITHOUT DSC 921 898 829 510 3158 86

Total 1249 1236 1154 731 4370 125

ELECTRONIC PAYMENT OF TAX

E-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.

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 Bank, 5.Bank ofBaroda, 6.Oriental Bank of Commerce 7.UCO Bank, 8.Bank of India, 9.Indian Overseas Bank, 10.CanaraBank, 11.IDBI Bank, 12.Punjab National Bank, 13.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 Bank.

Name Form Return Quarter-wise Total no of Returns Annual Total Total No. of of Act type Submission submitted revised

Type Returnssubmitted

2016/06 2016/09 2016/12 2017/03 (all 4 qtrs.)

*Data as on 23-05-2017# Annual return


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Since 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 Bank.

The efforts made by the Directorate to make all types of payment (e-Payment & manual payment) compulsorythrough GRIPS have witnessed tremendous success.

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

e-payment Total Collection e-payment asYear (in ` Crore) (in ` Crore) percentage of 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%

2015-16 29382.70 29858.67 98.41%

2016-17 31898.21 29858.67 100%

Directorate of commercial taxes’s won figures, not taken from AG, West Bengal


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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.

Around 4.99 Lakh ‘C’ Forms and 94 thousand ‘F’ Forms have been generated by registered dealersrespectively, in dematerialized form till 31.03.2017. The graph above gives a picture of volume ofdematerialized forms generated by the dealers in the FYs 2015-16 and 2016-17.

DEMATERIALISATION OF WAYBILL

Electronic 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.


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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 8814 nos of Unregistered e-Waybills have been generatedduring the year 2015-16 with import value worth ` 431.76 Crore.

A total of 31,98,168 Waybills (in form 50 A) have been generated and utilized by those dealers taking totalimport value to the tune of ` 273563.23 crore throughout in the financial year 2016-17. The Waybillgeneration and corresponding value of the imported items for five years have been shown graphicallybelow:

DEMATERIALISATION OF TRANSIT DECLARATION

Another 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 Declaration


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is 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.

Around 12.46 lakh Transit Declarations have been generated in dematerialized state till 31.03.2017 ofwhich about 8.87 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 of the generated e-TDs over a period of five years areshown graphically below:

PROFESSION TAX WING

Since August 2014, Profession Tax administration is web-application based. No significant work, apartfrom identifying the cases of tax evasion, is done in manual process. In 2015-16, the Profession Taxadministration has been merged with the mainstream Commercial Tax administration. These two thingshave changed the scenario significantly benefiting the tax payers in respect of time and cost of compliance.

Currently, enrolment, registration & amendment (with surrender of enrolment/registration records),generation of identification number for Government offices, filing of return, payment of tax (in systemguided manner), generation of payment certificate are carried out by the tax payers themselves through thewebsite www.wbprofessiontax.gov.in. There exists a little scope of the officials to intervene these processes.As such, people can get these works done from the comfort of home. Any procedural or technical issuesrelating to these e-services are taken care of promptly by the response group in Profession Tax Headquarters.The well equipped and dedicated Help Desk in the Headquarters plays effective role in removing thehardship, of any kind, faced by a tax-payer. Regular monitoring of tax payers, upgradation, maintenance,rationalization (according to situations) of the e-services are performed by the Headquarters. The ProfessionalTax web-site has been accorded the status, by the Ministry of Communications and Information technology,Government of India as a ‘GIGW compliant’ web-site. Further, the e-services incorporated in the web-sitehave been appreciated in various forums for these being user-friendly, systematic and efficient.


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Apart from technical aspects, the Profession Tax has marked remarkable achievement in completing thedue assessment cases within a short span of time, thus paving a way in cleaning the useless records fromthe data-base for more efficient e-Governance. Further, frequent camps/surveys from the end of either thecharge offices or the Headquarters have been proved to be useful in creating awareness for complianceamong the targeted class of persons. Publications of notices in the widely circulated newspapers have alsobeen effective in dissimilating the instructions and information from the Directorate.

The provision for Profession tax Payment Certificates are being followed by most of the municipalitiesacross the state while granting renewal of trade license etc, following continues persuasion of theHeadquarters. This has helped a lot in the increase of enrolment mainly from the district and sub-divisionaltowns.

Graphical presentation of some achievements of five years

E-PAYMENT: VAT, CST AND WBST

Sl No Year Count of challan Amount of tax in Crore

1 2011-2012 5,01,044 15,719.54

2 2012-2013 4,32,303 15,852.44

3 2013-2014 6,22,716 19,509.65

4 2014-2015 12,22,608 23,399.52

5 2015-2016 17,98,009 26,057.82

6 2016-2017 17,86,084 27,860.90


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ASSESSED DUES

Sl No Period Total Initiation Total Demand Total Amount Collection as % (VAT+CST+Audit) (VAT+CST+Audit) Collected (VAT+CST) of Demand

1 2012-13 58078 7327.43 34.30 0.47

2 2013-14 39484 7717.81 119.39 1.55

3 2014-15 27349 5626.62 122.15 2.17

4 2015-16 21620 3181.01 442.88 13.92

5 2016-17 31114 3158.94 544.44 17.23

Garnishee Proceedings

Sl No Year No of Garnishee Amount Realised (` in Crores)

1 2011-2012 71 0.22

2 2012-2013 152 0.64

3 2013-2014 503 7.25

4 2014-2015 666 17.59

5 2015-2016 2151 121.72

6 2016-2017 2161 446.36


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INNOVATIVE PROCEDURES INTRODUCED IN 2016-17

Introduction of Dealer’s Place Visit Entry Module for CTD officials

A module has been developed to monitor the visit of the field officers to any dealer’s place of business.The officer needs to obtain permission from controlling authority prior to visit and also to post the reporton visit subsequently. This has eliminated chance of unauthorized visit to dealer’s place by any personand harassment of the tax payers. This has also helped in effective monitoring of follow up actions.

Introduction of Employee Details Module for GSTN

To develop an employee database an application was developed for all employees in view of mapping ofduties for each individual in GST regime. This database has also provided a source of information for thenewly introduced HR Management System of the Finance Department.

Mandatory Submission of Return using Digital Signature

In its continuous endeavour to promote e-governance among citizens, the Directorate had decided toextend the facility of submission of return using digital signature to larger number of registered dealerswith effect from quarter ending 30 th June, 2016. Accordingly the West Bengal Value Added Tax Rules2005, has been amended. According to the amendment, all registered dealers filing return in Form 14/14D/15/15R having turnover of sales or contractual transfer price or both in the immediate previous year,i.e., 2015-16, in excess of rupees fifty lakhs or having registration under the Companies Act, 1956, or theCompanies Act, 2013, shall have to furnish return using digital signature mandatorily from quarter ending30th June, 2016, in terms of amended rule 34A(3) of WBVAT Rules, 2005. These dealers need not submitany signed hard copy of the said return furnished on line or the acknowledgement thereof.

Discontinuation of submission of printed copy of returns

Compulsory use of Digital Signature for filing online application for Registration

To make registration process under the West Bengal Value Added Tax Act, 2003, simpler and to ensurequick disposal of the applications for new registration the West Bengal Finance Act, 2017 (WB Act III), hasintroduced some changes in the registration process. Sending of printed copies of supporting documentshas been done away with. This has reduced the time required for disposal of new registration applicationsas the delay in postal communication will be fully eliminated.

Settlement of Dispute

A new Settlement of Dispute Scheme had been introduced on 30th December, 2016 to dispose a numberof assessment and audit cases under all Acts completed on or before 31st March, 2014. More than ` 300Crore was collected from this scheme.

MAJOR ACHIEVEMENTS OF COMMERCIAL TAX DIRECTORATE FROM 2011-12 TO 2016-17

Universal computerisation of all processes of Commercial Taxes with state of art data and webservers at State Data Centre. All erstwhile manual processes have been replaced by computerised processesreducing service delivery time and physical interface.

The e-governance initiative in Commercial Tax Directorate has got several national level awards:

(a) CS Nihilent e-governance award for back end processes through IMPACT in 2013-14(b) Own Trophy at 13th National Conference on e-Governance in 2014-15(c) Skoch Award for e-Grievances and GRIPS in 2014-15(d) Skoch Order of Merit for GRIPS and e-Grievances in 2014-15


39

(e) Skoch Order of Merit for Promoting, Simplification, Transparency and Ease in the CommercialTax Processes in 2014-15

(f) Skoch Award for e-Governance in Profession Tax, 2014-15(g) National Silver Award for e-Governance, 2014-15 for e-Initiatives in Commercial Taxes for Ex-

cellence in Government Process Re-engineering

(h) Golden Peacock Innovative Product / Service Award, 2016

(i) CII Appreciation for Contribution of Commercial Tax Directorate towards success of synergyGourBanga, 2014.

These e-initiatives have helped in collection of transaction data. Analysis of collected data resulted inidentification of evasion and fraud. The contribution of Data Analysis towards revenue collection hasgrown up from ` 174.61 Crore in 2013-14, the starting year, to ` 1648.57 Crore in 2016-17.

For the period from 2011-12 to 2016-17 total revenue collection has grown by 74% from ̀ 18367.33Crore to ` 31898.21 Crore.

Online payments and refund of tax has been made mandatory. In 2012-13, 71.45% payment wasmade online which achieved 100% from 2015-16. All services including submission of return, gen-eration of waybill and statutory forms, filing of appeals have been covered by e-services during thisperiod.

Statutory processes for service delivery have been simplified.Granting of Registration within 24 hoursis compulsory as per statutory provision with removal of pre-registration verification. The system ofsending of physical documents for registration has been done away with introduction of filing ofapplication for registration using digital signature and uploading of relevant documents. Procedurefor amendment of registration has been made simpler with introduction of online amendment facility.

Further to provide relief to small traders the statutory threshold for registration has been increasedfrom five lakh to 10 lakh in 2014-15 and to 20 lakh from 01/04/2017.

Refund processes have been made simpler by reducing procedural steps. The average time of refundhas been reduced to 258 days in 2011-12 to 44 days (including holidays) in 2015-16. For applicationsmade after 01/04/2015, the number of days for refund has been further reduced to two weeks.

Previously, pre-assessment refund was given against exports and zero-rated sales. The facility hasbeen extended from 2015-16 to dealers having inter-state sale more than 50% of turnover to preventblocking of working capital for them. Post assessment refund has been made compulsory within onemonth of disposal of assessment through statute.

To make service of statutory notices and orders and storage of electronic documents Data ManagementSystem has been introduced. This has made all services instant with necessary audit trail of servicedelivery.

To save taxpayers from unnecessary harassment, the discretionary power for selection of assessmentcases has been replaced by risk-based selection on approval of the Commissioner.

For the sake of transparency and natural justice, issue of draft order of assessment or audit has beenmade mandatory which has reduced the scope of litigation. This coupled with provision of deposit of15% of disputed tax for filing appeal has enabled quick recovery of dues. In 2011-12, collection ofassessed dues in was 21.36 Crore which has grown to 509.55 Crore in 2016-17 registering anaverage annual growth rate of 381%. Regular updated information of assessed dues provided throughdata analysis also has helped in better recovery.

For quick disposal of appeal cases, the statutory time limitation for disposal of appeal has been


40

reduced to 6 months from earlier one year period. Monitoring of appeal and pre-deposit of 15% ofdisputed tax have been introduced through data analysis. To clear baclog revision cases at the AppellateBoard, Fast Track Courts have been set up for their early disposal.

Settlement of Dispute Schemes have been introduced twice one in 2015-16 and another in 2016-17to clear off old cases pending before appellate and revisional authorities. This has resulted in onetime disposal of many long pending cases and realisation of locked dues to the tune of ̀ 112 Crore in2015-16 and ` 290.80 Crore in 2016-17.

For small and medium business enterprises simplified annual return has been introduced. From 2013-14, a new scheme has been introduced for small entrepreneurs for registration with provision forpayment of lump sum tax without maintenance of statutory formalities including filing of returnswith guarantee of non-interference of the administration in their business affairs. This has increasedtax compliance among small entrepreneurs and helped them do their business without fear.

Collection of Tax Deducted at Source (TDS) has increased manifolds by integrating governmentpayment to contractors through IFMS with tax deduction. The collection has jumped from ` 335.34Crore in 2011-12 to ` 1235.58 Crore in 2016-17 with average annual growth of 45%.

Publications

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

1. Trade Circulars

2. Booklets on STDS

3. Annual Administrative Report

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

41ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED)FINANCE DEPARTMENT

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,West Bengal

2) Joint Commissioner of Stamp Revenue, West Bengal3) Joint Inspector General of Registration, West Bengal4) Deputy Inspector General of Registration (HQ), West Bengal5) Deputy Inspector General of Registration (Rev.), West Bengal6) Deputy Inspector General of Registration (e-RAC), West Bengal7) Deputy Inspector General of Registration (Inspection), Presidency Division8) Deputy Inspector General of Registration (Inspection), Burdwan Division9) Deputy Inspector General of Registration (Inspection), Jalpaiguri Division10) Deputy Commissioner of Stamp Revenue (Legal), West Bengal11) Assistant Commissioner of Stamp Revenue, West Bengal12) Assistant Commissioner of Stamp Revenue, (e- RAC) Presidency Division, West Bengal13) Assistant Commissioner of Stamp Revenue, (e- RAC) Burdwan Division, West Bengal14) Assistant Commissioner of Stamp Revenue, (e- RAC) Jalpaiguri Division, West Bengal15) Additional District Sub-Registrar (e-RAC)16) Addl. District Sub- Registrar (Leave Reserve)17) Addl. District Sub- Registrar (Leave Reserve)

42 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED)FINANCE DEPARTMENT

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

18) 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

19) Administrative Officer20) Special Officer (Computerization) [post sanctioned by Fin (Rev.) Deptt.]21) Personal Assistant to the Inspector General of Registration & Commissioner of Stamp

Revenue, West Bengal22) 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

Total Posts of the West Bengal Registration and Stamp Revenue Service

Designation of Post Sanctioned Strength Present Strength Vacancy

DIGR and above 23 17 6District Registrar & equivalent 30 23 7District Sub-Registrar + ADR 33 26 7Addl. Dist. Sub-Registrar 242 230 12Sub-Registrar (Dying Cadre) 3 3 NilTotal 331 299 32

IGR & CSR (Govt. of West Bengal)

Additional IGR & CSR (Govt. of West Bengal)

Joint IGR Jt. CGR (Audit) Joint CSR

DIGR (Inspection)Presidency Divin.

DIGRHeadquarters DIGR (Rev) DIGR (e-RAC) Dy. CSR (Legal)

DIGR (Inspection)Burdwan Divin. Administrative

officer

DIGR (Inspection)Jalpaiguri Divin. Spl-Officer

Computerisation

PA to IGR(DDO)

OfficeSuperintendent

(OS)

ACSR e-RACPresidency DIvin.

ACSR e-RACBurdwan DIvin.

ACSR e-RACJalpaiguri DIvin. Asst. Comm. of

Stamp Revenue

ADSR (15)(Leave Reserve)

Office Staff

Office Staff

ADSR e-RAC


The Directorate core establishment is comprised of


Administrative Officer 1 1 Nil

Special Officer(Comp) 1 Nil 1

PA to IGR & CSR,WB 1 1 Nil

Office Superintendent 1 1 Nil

Head Assistant 4 4 Nil

U.D. Assistant 19 19 Nil

Stenographer 4 1 3

L.D. Assistant 19 8 11

Typist Supervisor 1 1 Nil

Typist Grade I 3 3 Nil

Typist Basic Grade 4 1 3

Group – D staff 19 12 7

Muharrir 3 3 Nil

Total 80 55 25

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 Purba Burdwan & Paschim Burdwan

V Medinipur, Paschim Medinipur Purba Medinipur, Paschim Medinipur & Jhargram

VI Berhampore, Murshidabad Murshidabad

VII Malda, Malda Malda

VIII Jalpaiguri, Jalpaiguri Jalpaiguri, Darjeeling, Alipur Duar & Kalimpong

IX Bankura, Bankura Bankura & Purulia

X Raiganj, Uttar Dinajpur Uttar Dinajpur & Dakshin Dinajpur

XI Suri, Birbhum Birbhum

XII Coochbehar, Coochbehar Coochbehar


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 4 4 Nil

Upper Division Assistant. 51 27 24

Lower Division Assistant. 52 Nil 52

Group – D employees including Night Guard and Sweeper 16+3 10+1 6+2

Total 127 43 84


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 Darjeelingsubdivisions 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


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. The Registrationand Stamp Revenue Directorate of West Bengal embraced that aims of the State to reach beyond currentefforts to re-establish governance by identifying breakthrough strategies that re-think the core value of key-Government services, improve service delivery, reduce costs and re-define administrative process.

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 ` 4299 crores in the financial year of 2015-2016. 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 &IV, DSR, ADSR & SR) through the DIGR - Ranges, Registrar of Assurances, Kolkata and District Registrarsof the 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.


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 or

destroyed.

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 illegal

or 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:

Section16A 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

Section32A Compulsory affixing of photographs and fingerprints to the documents (inserted byAct 48 of 2001 w.e.f. 24.09.2001)


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 Affidavit

5 Agreement

(d) If relating to sale ofimmovable property

Rupees Ten (`10)

The same as conveyance formarket value (No.23)

”Provided that in case ofagreement relating to sale orassignment or lease cum sale forflats or apartments or units whichare under construction or to beconstructed, the stamp duty willbe charged at the rate of two percentum of the market value of theproperty subject to fulfilment ofconditions as mentioned in article23.

Explanation. – For the flats orapartments or units whose planhas been sanctioned within theperiod from1st day of January,2015 to the date of effect of thissection, the above provisionsshall, mutatis mutandis, apply at

` 7.00

` 7.00

1.

2.


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

(f) if relating to an agreementgiving authority to apromoter or developer, bywhatever name called, forconstruction on, or sale of,or transfer (in any mannerwhatsoever) of, anyimmovable property–

(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 oneand half 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;

(There are some otherclauses also)

the time of registration of suchagreement, subject to theconditions that the f inalconveyance shall be completedwithin 31st day of January, 2019.

Rupees five thousand

Rupees seven thousand

Rupees ten thousand

Rupees twenty thousand

Rupees forty thousand

Rupees seventy five thousand


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

15 Bond

23 Conveyance

4% of value secured

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 24-Parganas 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.

Provided that in any case where anagreement relating to sale isexecuted and registered with the advalorem stamp duty required underthe proviso to article 5(d) and infurtherance of such agreement –(a)if the final conveyance is madewithin four years from the date ofagreement or within two years fromthe date of completion / occupancycertificate issued by appropriateauthority or from the procurementof electric connection, whichever isearlier, in favour of the originalpurchaser or in favour of themembers of his / her family, themarket value of the property asassessed at the time of registrationof such agreement shall be treatedas the market value of the propertyfor the purpose of determination ofchargeabil i ty at the t ime ofregistration of the final conveyanceand the stamp duty to be paid onsuch conveyance shall be thedif ference between the dutypayable and the duty already paidunder the proviso to article 5(d) atthe time of registration of the

Up to ̀ 250 is ̀ 2; Upto ` 500 is `7; Up to`1000 is `8; Forevery addl. `1000 orpart thereofexceeding `1000 Upto `5000 is ` 9.Above `5000 is `11for `1000 or partthereof in excess of`5000.

*@ 1%of marketvalue of the right,title & interestrounded to nearestwhole rupee, subjectto a minimum of `̀̀̀̀50w.e.f. 7/3/2017 (videno. 450-FT dt.6/3/2017)

3.

4.

‘A’ fee



23A Conveyance, in respect ofamalgamation, merger,reconstruction, or demerger,of companies, 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), notbeing a transfer charged or

agreement or rupees ten,whichever is greater.

(b) if the final conveyance is madebeyond the time limit as specifiedin clause (a), in favour of theoriginal purchaser or in favour ofthe member(s) of his/her family, themarket value of the property shallbe reassessed at the t ime ofregistration of such conveyanceand the stamp duty to be paid onsuch conveyance shall be thedif ference between the dutypayable and the duty already paidunder the proviso to article 5(d) atthe time of registration of theagreement or rupees ten,whichever is greater:

Provided further that the aboveprovisions shall not be applicable,if final conveyance is made infavour of any person or personsother than the original purchaseror the member(s) of his/her family.

Explanation :- For the purpose ofthis article, the expression “memberof a family shall have the samemeaning as defined in article 33”

The same duty as a Conveyance(No. 23) on the aggregate of themarket value of the shares issuedor allotted, in exchange orotherwise, and the amount ofconsideration 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 percentum of the true market value ofthe immovable property locatedwithin the State of West Bengal ofthe transferor company, or



exempted under No. 62, on themarket value of the propertywhich is the subject- matter of theconveyance, when the propertyof the transferor company locatedin the State of West Bengal istransferred to the transfereecompany by way of suchamalgamation, merger,reconstruction, or demerger orcompanies under the decreeof final order of any Civil Courtor every order of the Tribunalunder section 394 of theCompanies Act, 1956:

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

31. Exchange of property

32. Further Charge

Instrument of, that is to say, anyinstrument imposing a furthercharge on mortgaged property –(b) when such mortgage is one ofthe description referred to inclause (b) of Art. no. 40 (that is ,without possession)- (ii) ifpossession is not given

33 . Gifti) When made to a member of

a family

(ii) an amount equal to half percentum 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 is higher;

(b) by the resulting company, forsuch reconstruction or demerger-Provided that in case ofreconstruction or demerger, theamount of such duty Chargeableunder this item shall not exceed.

(i) an amount equal to twoper centum of the true marketvalue of the immovable propertylocated within the State of WestBengal of the transferorcompany, or

(ii) an amount equal to halfper centum of the aggregate ofthe market value of the sharesissued or allotted, to the resultingcompany and the amount ofconsideration paid for suchdemerger, whichever is higher.”;

Same duty as conveyance (No.23) on market value of theproperty of greatest value

Rupees Ten for every `500 orpart thereof, for an amountsecured by such deed, subject tothe maximum of `1 lakh w,e,f.01.06.2014

0.5% of the market value of theproperty

‘A’ fee

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

‘A’ fee

5.

6.

7.



ii) When made to others

in article 35-

“(a) whereby such Lease the rentis fixed and no premium ispaid or delivered-

(i) where the lease purports to befor a term not exceeding oneyear;

(ii) where the lease purports to befor a term exceeding one yearbut not exceeding ten years;

(iii) where the lease purports tobe for a term exceeding tenyears but not exceeding thirtyyears;

(iv) where the lease purports tobe for a term exceeding thirtyyears and for any termrenewed.

”(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 befor a term not exceeding thirtyyears;

(ii) Where the lease purports tobe for a term exceeding thirtyyears and for any termrenewed or in perpetuity orwhere no term is mentioned.

(c) where such lease isgranted for a fine orpremium, or for money

Same duty as conveyance (No.23)on market value

The same duty as a Bottomry Bond(No. 16) for the whole amountpaid, payable or deliverable undersuch lease.

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

The same duty as a Conveyance(No. 23) for a consideration equalto three times the amount or valueof the average annual rentreserved.

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

The same duty as a Conveyance(No. 23) for a consideration equalto the amount or the value of suchfine or premium or moneyadvanced, or security chargesadvanced, as set forth in the lease.

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

‘A’ fee on the totalsum payble under thelease.

Same as above

‘A’ fee on the averageannual rent.

‘A’ fee on amountequal to two years’rent.

‘A’ fee on the amountof fine, premium ormoney advanced.

Same as above.

‘A’ fee

8.



advanced, or fordevelopment chargesadvanced,’ or for securitycharges advanced, inaddition to rent reserved.

(i) where the leasepurports to be for a termnot exceeding thirty years;

(ii) Where the lease purportsto be for a term exceedingthirty years and for anyterm renewed or inperpetuity or where noterm is mentioned.(Thereare some other clauses andexplanations.)

[N.B.:- When the State Govt. orGovernment of India orany authority under theState Government orGovernment of India orany undertaking of theState Govt. or Governmentof India transfers on sale/settlement/ long termlease/ lease in perpetuityfor a fine or premium or formoney advanced inaddition to rent, thenstamp duty andregistration feeschargeable on the amountof difference between themarket value of suchproperty and the value setforth in the deed oftransfer shall be remitted

The same duty as a Conveyance(No. 23) for a consideration equalto the amount or value of suchfine or premium or advanced asset forth in such lease, in additionto the duty which would havebeen payable on such lease, if nofine or premium or advance hadbeen paid or delivered.

The same duty as a Conveyance(No. 23) on the market value ofthe property which is the subject-matter of the lease; or anaggregate of Stamp duties as aconveyance (No. 23) on rent(three times of the average annualrent) and premium or moneyadvanced or security chargesadvanced, whichever is higher:Provided that in any case, whenan agreement for a lease isstamped or a lease in pursuanceof such agreement issubsequently executed, the dutyon such lease shall not exceedrupees ten.”

‘A’ fee



9.

as per G.O. no. 411 – FTdated 23.03.2012.Explanation added to theG.O. no. 411-FT dated23.03.2012 vide G.O. no.1476 – FT dated29.08.2014 where theexpression ‘value setforth’ (for the purpose oflease exceeding thirtyyears) means –

a) thrice the average annualrent for lease with rentonly.

b) the amount of fine orpremium or advance,where no rent is reserved.

c) total amount of fine orpremium or advance andthrice the amount ofaverage annual rent,where there is fine orpremium or advance inaddition to rent reserved.]

43. Note of Memorandum,sent by a broker or agentto his principal intimatingthe purchase or sale onaccount of such principal –

(a) of any goods includingcurrency exceeding invalue twenty rupees;

(aa) of any goods includingcurrency exceeding invalue twenty rupees butnot delivered;

(ab) of any goods includingcurrency relating to futureand options trading;

(ac) of any goods includingcurrency relating toforward contract ofcommodities traded

Fifty paise for every ̀ 5000 or partthereof;

Ten paise for every `5000 or partthereof;

Ten paise for every ̀ 5000 or partthereof;


Same as above



10.

through an association orotherwise;

(b) of any stock or marketablesecurity exceeding in valuetwenty rupees but not beinga Government security

i) in case of delivery

ii) in case of non-delivery

iii) if relating to futures andoptions trading

iv) if relating to forwardscontracts traded through anassociation or otherwise.

43A. Note or record oftransaction (electronic orotherwise) effected by abroker or agent on selfaccount (proprietary trade)through a stock exchangeor the association orotherwise –

a) if relating to purchase orsale of any goods orcommodities , excludingcurrency and interest raterelating to forward contract,exceeding in value twentyrupees ;

aa)if relating to purchase orsale of any goods orcommodities excludingcurrency and interest raterelating to forward contract,exceeding in value twentyrupees but not delivered

ab) if relating to purchase orsale of any goods orcommodities, excludingcurrency and interest raterelating to forward contract,

Fifty paise for every ̀ 5000 or partthereof;



Ten paise for every ̀ 5000 or partthereof

Fifty paise for every ̀ 5000 or partthereof ;

Five paise for every ̀ 5000 or partthereof;




exceeding in value twentyrupees relating to futureand options trading ;

ac) if relating to purchase orsale of any goods orcommodities, excludingcurrency and interest raterelating to forwardcontract, exceeding invalue twenty rupeesrelating to forwardcontract of commoditiesincluding futures andpremium on optionscontract and alsoincluding all exercise andassigned contracts ;

ad)if relating to purchase orsale of currency andinterest rate relating toforward contract,including future andpremium options contractand also including allexercise and assignedcontracts ;

(b) if relating to purchase orsale of any stock ormarketable securityexceeding in value twentyrupees but not being adebt security or govt.security ;

i) in case of delivery

ii) in case of non delivery

iii) if relating to future andoptions trading

iv) if relating to forwardcontracts includingfutures and premium on


One paise for every ` 5000 orpart thereof;

Fifty paise for every ̀ 5000 or partthereof ;

Five paise for every ̀ 5000 or partthereof ;

Five paise for every `5000 orpart thereof ;

Five paise for every `5000 orpart thereof ;



“E” fee12.

Same as above11.

Fifty paise for every `1,00,000 orpart thereof ;

Subject to maximum of rupeesfifty, fifty paise for every `10000or part thereof of the value of thesecurity ;NB: Difference of stamp dutychargeable on proprietary tradeper day per member in theinstruments belonging to purchaseor sale of securities (delivery/ nondelivery based shares andcommodity transactions, futureand option trading, currency,interest rate, debt securityincluding bond) and rupees onethousand and five hundred in caseof all these proprietarytransactions taking together perday per member by the tradingmember(s). Remission will beapplicable in cases wherechargeabil ity of stamp dutyexceeds rupees one thousand andfive hundred (vide order no.550FT dt. 20/3/2017)

0.5% of the market value of theseparated share or shares of theproperty

Rupees five thousand

Rupees seven thousand

options contract and alsoincluding all exercise andassigned contracts ;

(bb) of debt security includingbond

(c) of a Government security

45. Partition

48. Power of Attorney”(g)when given 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;



14.

`713.

(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 exceed rupeesthree crore;

(vi) where the market valueof the property exceedsrupees three crore;

Explanation- Where theproper stamp duty is paidunder clause (f) of article5 on a promoter’s ordeveloper’s agreementbetween the same partiesin respect of the sameproperty, the proper stampduty under this clauseshall be rupees fifty .”(There are some otherclauses also)

46 .Partnership

(a) Up to `500

(b) Up to `10000

(c) Up to `50000

(d) Exceeding ̀ 50000

61. Surrender of the lease,

When such lease ischargeable with duty;Exemption.

Surrender of the lease,when such lease isexempted from duty.

Rupees ten thousand

Rupees twenty thousand

Rupees forty thousand

Rupees seventy five thousand

`20

`50

`100

`150

Rupees one hundred irrespectiveof the term of lease.”



63. Transfer of Lease

a) Govt. land in favour of familymembers as defined in Article33.

b) in any other case

0.5% on the market value of theproperty.

Same as conveyance on the marketvalue of the property.

Provided that in any case when anagreement relating to assignmentor lease cum sale is executed andregistered with the ad valoremstamp duty required under theproviso to article 5 (d) and infurtherance of such agreement –(a)if the final assignment or leasecum sale is made, within four yearsfrom the date of agreement orwithin two years from the date ofcompletion or occupancycertificate issued by the appropriateauthority or from the date ofprocurement of electric connectionwhichever is earlier in favour of theoriginal purchaser or in favour ofthe member(s) of his /her family ,the market value of the property asassessed at the time of registrationof such agreement shall be treatedas the market value of the propertyfor the purpose of determination ofchargeabil i ty at the t ime ofregistration of the final assignmentor lease cum sale and the stampduty to be paid on such assignmentor lease cum sale shall be thedif ference between the dutypayable and the duty already paidunder the proviso to article 5(d) atthe time of registration of theagreement or rupees ten,whichever is greater;

(b) if the final assignment or leasecum sale is made beyond the timelimit as specified in clause (a), infavour of the original purchaser orin favour of the member(s) of his/her family, the market value of theproperty shall be reassessed at the

Same as conveyance.

Same as conveyance.

15.



t ime of registrat ion of suchassignment or lease cum sale andthe stamp duty to be paid on suchassignment for lease cum sale,shall be the difference betweenthe duty payable and the dutyalready paid under the proviso toart icle 5(d) at the t ime ofregistration of the agreement orrupees ten , whichever is greater:

Provided further that the aboveprovisions shall not be applicableif final assignment or lease cumsale is made in favour of anyperson or persons other thanthose specified therein.

Explanation – For the purpose ofthis art icle, the expression“member of a family” shall havethe same meaning as defined inarticle 33.

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 officesand their 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 documentsfor registration, procedure on the admission of a document to Registration, memorandum and copies ofdocuments, special provisions as to Power of Attorney, procedure with regard to wills, office procedures etc.

A chapter covering all the provisions for the registration of the document through the system of CORD(computerization of registration of documents) Software had been added to the Registration Rules by anamendment vide Notification No.1/IGR dated 19.05.2008.

As a citizen-centric step towards SMART governance a web-based centralised registration system callede-Nathikaran is introduced in the registration offices in a phased manner from December, 2014 whichremoved the difficulties faced in the decentralised CORD system and achieved the goal set under NationalLand Records Modernization Program (NLRMP).


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

(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 of cancelling“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 is purchasedin different districts, circumstances under which application may be struck off and the 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.

Online and offline payment of Stamp duty and Registration fees have been ruled mandatory throughGRIPS where Stamp amount is 5 lakhs and more and optional if the amount of Stamp duty is less than 5lakhs.

Procedure for e-Refund of Stamp duty and Registration fees received through GRIPS, whenever the occasionarose, was introduced vide Notification no. 101 F.T. dated 22.01.2014.

In the newly introduced system of e-Nathikaran, the conditions for online and offline payment of Stampduty and Registration fees remains the same but a citizen has to submit an online application for claiminga refund of Stamp duty and Registration fees unlike the manual application system in CORD system.

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. Again, the software system hasbeen modified for the purpose of DIGR’s requirement u/s 47 A of the Indian Stamp Act, 1899.


With the introduction of the ‘e-nathikaran’ system of registration in the State, the new changes have beenbrought in by the web-based architecture using Central Server. Robust connectivity (24×7) has been setup for effective implementation of the new e-nathikaran system all over the State. The e’-nathikaran’system is actually an advanced version of ‘CORD’ system. It is a switchover from stand alone system tothe centralized system.

For the system of e-Nathikaran, the digitized market values for the erstwhile used RS plots of the CORDsystem have been migrated to their corresponding LR plots and such updated digitized market values of allthe properties of the State are fed in the central server which caters both the Registration offices as well asthe website accessible by the citizens for the purpose of market value generation.

The different steps in ’e- nathikaran’ are as follow :-

1. E- requisition form filling in by citizen.

2. E-payment of stamp duty & registration fees using GRIPS.

3. Verfication by Registering Officers.

4. Presentation of deed at office.

5. Fees & stamp duty receiving (Standard user charge & deficit stamp duty, if any).

6. Capturing Photo, Finger print and Signature.

7. Scanning of deed.

8. Digital signing of deed by R.O.

9. Delivery of deed.

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 licensed deed-writer under these rules shall engage himself in the profession of a Deed-Writer, provided that an advocateor pleader practicing before any court in the State or a solicitor, need not obtain a licensee under theserules.

The said rules has further laid down the procedure for :- (a) persons eligible for licence (b) disqualificationfor granting licence to a person (c) competent persons for writing different kinds of Instruments (d) applicationfor licence (e) Renewal of licence (f) conditions for renewals (g) Appeal for refusing renewal of licence (h)conditions attached to Deed writers’ licences (i) Issue of duplicate licence (j) Cancellation of Deed-writers’ licence (k) suspension of deed-writers’ licence – authority and procedures thereof (l) jurisdiction etc.


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.

` 5,000/- 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/- ` 40.00(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

` 2,00,000/- but does not exceed ` 5,00,000/- `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 ` 1.00 for each notice

West Bengal Land Reforms Act, 1955 (West BengalAct X of 1956)

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

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.

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


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

9. Important Notifications and circulars issued

Sl. Notification/ circular no. Subject matter in briefNo. with date

1 1250 – FT dated 22.07.2015 Amendment in W.B. Stamp Rules, 1994 pertaining topayment of stamp duty exceeding `1,00,000 is to be madecompulsorily through electronic payment mode w.e.f.01.07.2016 ( vide 916 – FT dated 29.06.2016).

2 01/IGR dated 05.08.2015 Specification of certain areas of South 24 Pgs & North 24Pgs. distributed over three Action areas of New Town andKolkata Development Authority under Article 23(b) toSchedule IA of Indian Stamp Act, 1899.

3 1348 – FT dated 05.08.2015 Benefit of exemption of stamp duty and regn. fees betweenthe joint venture of the Govt./Govt. authority/ Govt.undertaking with private entity (SPV).

4 03/IGR dated 21.12.2015 Amendment in W.B. Registration Rules, 1962 forpreservation of books and other documents of Registrationoffices in digitally signed PDF format.

5 2052 – FT dated 27.12.2015 Amendment in PUVI Rules, 2001 for performing variousfunctions through e-Nathikaran.

6 62 – FT dated 15.01.2016 Remittance of stamp duty and other Registration charges forsale/transfer of properties under BSUP & IHSDP of JNNURMsubject to certain conditions.

7 02/IGR dated 01.07.2016 Amendment in W.B. Registration Rules, 1962 for definingslab of stamp duty and Regn. fees to be paid compulsorilythrough electronic payment mode which shall be remitteddirectly into GRIPS.

8 682 – L dated 28.07.2016 Amendment to Section 3 of Indian Stamp Act, 1899pertaining to outsourcing the collection of stamp duty ontrading volumes of marketable shares, securities andcommodities w.e.f. 01.08.2016 (vide no. 1197 – FT dated16.08.2016).

9 1256 – FT dated 26.08.2016 Payment of stamp duty exceeding `50,000 is to be madecompulsorily through electronic payment mode w.e.f.01.09.2016.


Sl. Notification/ circular no. Subject matter in briefNo. with date

10 1692-FT/O/2E-42/ 2016 Exemption of stamp duty and registration fees in the deed ofStamp dt.24/11/2016 direct purchase of land by various departments as per

decision of DLPC

11 1693-FT/O/2E-42/ 2016 Exemption of stamp duty and registration fees on the deed ofStamp dt. 24/11/2016 gift to the District Primary School Board under GTA (Deptt.

of Education) for establishing primary school within GTA.

12 256-L dt. 06/03/2017 Amendment to sec.2 of Indian Stamp Act, 1899 pertaining tooutsourcing of the collection of stamp duty on tradingvolumes of marketable shares, securities and commoditieswith change in rates w.e.f. 7/3/2017(vide no. 449-FT dt. 06/03/2017)

13 450-FT dt. 06/03/2017 Registration fees @1% of market value rounded to nearestwhole rupee

14 451-FT dt. 06/03/2017 Remission of 20% of registration fee if registration of flats etc.is done within 1 year of completion

15 550-FT dt. 20/03/2017 Regarding cap in case of proprietary transaction per day permember by the trading members under article 43A ofSchedule 1A of the Indian Stamp Act.

16 03/IGR dt.16.08.2017 Application procedure for procuring assessment/chargeability slip for registration of property through on-linemode with effect from 16.08.2017.

17 1477-F.T.dt.21.08.2017 To designate the officers of the Directorate of Registration &Stamp Revenue as designated officer, appellate officer andReviewing officer responsible for making delivery of deedswithin stipulated time period in exercise of power of RTPSAct, 2013.

18 1478-F.T.dt.21.08.2017 Fixing stipulated time period for making delivery ofdocuments and the officers responsible for rendering suchservice in exercise of the power of RTPS Act, 2013.

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.


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

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

2010-11 2500 2418.59 26.15 96.742011-12 3200 2905.00 20.11 90.78

2012-13 3800 3730.26 28.40 97.65

2013-14 4384 3905.00 04.68 89.07

2014-15 4162.74 4234.00 08.43 101.71

2015-16 4312.05 4299.00 01.54 99.70

2016-17 5088.22 4328.00 0.67 85.00

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

Statement of Expenditure Vis-à-vis Collection

Year Collection ( ` in Crore ) Expenditure ( ` in Crore) % of exp. over collection2010-11 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%

2015-16 4299.00 82.07 1.91%

2016-17 4238.00 84.29 1.95%

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 has

Head of Account of the Directorate Establishment:

Major Head

Receipt 0030-Stamp & Registration

Expenditure 2030-Stamp & Registration


started 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. The Registration Directorate has come a long way through tiding overnumerous difficulties and uncountable number of hazards, pushing inch by inch ahead to register suchprogress. A State Level Monitoring Committee was constituted to monitor the project whereas the DistrictLevel Monitoring Committee supervises the programme within the District.

The Directorate has duly implemented web based e-Nathikaran system of registration on PPP module,deploying by selection through e-tender process, three private partners, namely, IL&FS for Jalpaiguri Zone;CMS Computers Ltd. for Burdwan Zone and WTL for Presidency Zone for five years, w.e.f. 01-04-2016.Many new features have been added in the e-Nathikaran system of registration, such as, Surveillancesystem, IQMS, Facilitation Centres, Green Generators, Laptop, Centralized MIS, Time slots, StructuredDeed, Simultaneous Mutation, Failover Connectivity, Inter-Department Connectivity, Asset ManagementSystem etc. to make the system more and more transparent, convenient and user friendly.

It is expected that more than twenty lakh documents will be registered during the current year.

Online and offline payment of stamp duties and registration fees through GRIPS has already been introducedw.e.f. 02.11.2012. Stamp duty exceeding `1,00,000 (Rupees One Lakh) shall now be paid compulsorilyby electronic payment mode w.e.f. 01.07.2016 (earlier the said limit was ̀ 5,00,000). Registration fees forany amount exceeding Rupees five thousand shall be paid compulsorily by electronic payment modew.e.f. 01.07.2016. Again, stamp duty exceeding `10,000 (Rupees Ten thousand) is to be paid throughGRIPS compulsorily w.e,f. 02.05.2017.

Registration fees for any amount exceeding ̀ 5,000 are now being paid compulsorily by electronic paymentmode w.e.f. 01.07.2016.

A further leap has been made by the Directorate by successful introduction of web-based registrationsystem called e-Nathikaran in all 256 Registration offices across the state and making necessary amendmentsin the rules for performing various functions associated with the act of registration of a document throughweb-based architecture using Central Server at West Bengal State Data Centre (WBSDC).

Vision, mission and objectives of the project

Vision – The computerization of Registration Offices in West Bengal was 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. Subsequent introduction of the unique CORD software and biometryin all the Registration offices brought about the process of e-Registration of documents, hi-tech preservationof public records and prompt delivery of post-registration services.


Meanwhile, we have switched over from CORD system of e-Registration to e-Nathikaran, the nomenclatureof a centralized web-based registration system controlled by a high capacity State server with simultaneousimplementation under the NLRMP.

In this process the real-time detail reports regarding registration, revenue etc. are obtainable by any authorizeduser by the click of a mouse.

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 preserved in the central server;

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 website9) 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.12) Providing online time slot to the registrant public so that one can visit the registration office at a

prescheduled date and time for registration13) Online submission of deed so that registering officer can examine the deed before the registrant

public visit his office at his allotted time slot14) Providing online certified copy of documents in pdf form duly signed digitally15) Online searching facility of legacy data in all the offices in phases16) Upgradation of existing offices as model office will be done in a phased manner17) Creating impeccable coordination of the Directorate of Registration with L & LR Deptt., Deptt.

of Information and Technology , National Informatics Centre, West Bengal and all corporationsand municipalities.

18) Introduction of application procedure for procuring assessment of chargeability slip for thepurpose of registration of properties through online mode

19) Ease of doing business at all the levels of activity in respect of registration20) Deployment of PwC to monitor the implementation of e-nathikaran in the Directorate of

Registration & Stamp Revenue as regards the project and the performances of the private partnersin the registration offices all over the State.


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 thegoal set under National Land Records Modernization Program (NLRMP), a web-based centralisedregistration software called e-Nathikaran running on central servers is introduced in all 255 registrationoffices. Necessary amendments in the West Bengal Stamp (Prevention of Undervaluation of Instruments)Rules, 2001 has been made for performing various functions through web-based architecture usingCentral Server vide notification no. 2052 – FT dated 07.12.2015 read with notification no. 1614 – FTdated 05.10.2010.

b) Website

The Directorate has provided information for the members of the public regarding the procedure forthe registration of a document as per sections and articles of the Registration Act & Indian Stamp Actin the website “www.wbfin.nic.in”. The Directorate has already launched a separate website of theDirectorate www.wbregistration.gov.in with its static and dynamic features. The Market valuedatabase and required software are incorporated in it to enable citizens to himself/herself assess themarket value of their property. To enhance transparency a Stamp duty and Registration fee calculatoris 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,and enhance transparency in the land records maintenance system. This is based on four basicprinciples - i) a single window to handle land records; ii) the mirror principle, iii) the curtain principleand iv) title insurance.

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 program has been implemented inall 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 now beenincorporated in all 256 Registration offices.

Payments 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 has been introduced in a phased manner to ensure uninterruptedconnectivity in the Registration offices. SWAN connectivity as parallel has been introduced in 239Registration offices currently.

g) Collection of Stamp Duty on Share and Commodity Transactions

The Directorate has outsourced the collection of stamp duty on trading volumes of marketable shares,securities and commodities with effect from 01-07-2016 by engaging Bank of India Shareholding Ltd.(BOISL), a fully owned subsidiary of the Bank of India. The BOISL has been collecting the stamp duty onshare and commodities by applying its tailor-made software, named BOSCOS which is a very user-friendlysoftware. This has streamlined the collection of Stamp Duty on Share and Commodity Transactions.

h) 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.

i) 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 ane-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.

j) 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.

k) Legacy Data

Govt. has taken an initiative to digitize old records for previous 30 years. Accordingly, old records from 01-01-1985, kept in the registry offices are under the process of digitization. Old recorded information of registereddocuments like volumes & indices, which are prone to mutilation, will be restored with the help of the projectnamed LEGACY DATA record system. The work of digitization of legacy data is allotted in two phases. In thefirst phase, 50 offices are taken and the digitization work of remaining 205 registration offices are started in thesecond phase. Digitization work in both the phases are going on with full swing. It is expected that the entiremeta-data work would be completed by the end of current financial year i.e. 2016-17.


l) 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. In the meantime, 15 (fifteen) large officeshave been bifurcated till the period under report –

Name of Office Date of opening

1) Rajarhat bifurcating Bidhannagar, Noth 24 Parganas 22.11.20122) Kulti, bifurcating Asansol, Burdwan 11.02.20143) Krishnaganj, bifurcating Krisnanagar, Nadia 14.02.20144) DSR-III, bifurcating DSR-II, North 24 Pgs. 10.02.20145) Sodepur, bifurcating Barackpore, North 24 Pgs. 10.02.20146) Garia, bifurcating Sonarpur, South 24 Pgs 13.11.20147) Debagram bifurcating Bethuadahari, Nadia 30.11.20158) Baishnabnagar bifurcating Kaliachaak, Malda 16.12.20159) Bhaktinagar bifurcating Rajgunj, Jalpaiguri 10.12.201510) Siliguri – III at Ghoshpukur bifurcating Bagdogra, Darjeeling 16.12.201511) Belghoria bifurcating Cossipur Dum Dum, North 24 Pgs 29.12.201512) Uttarpara bifurcating Serampur, Hooghly 29.12.201513) DSR – V, Alipore bifurcating DSR – II & III, South 24 Parganas 27.11.201514) ARA – IV bifurcating ARA – II, Kolkata 29.08.201515) Suti bifurcating Nimtita, Murshidabad 20.11.201416) Shaktipur bifurcating Beldanga, Murshidabad 13.11.2014

m) 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. All the three private partners (IL & FS Technologies Ltd., CMS Computers Ltd. and Webel TechnologyLtd.) are required to install the machines for IQMS under e-Nathikaran system. The work is going on withfull swing. It is expected that the installation work at all the ‘A’ category offices would be completedshortly. IQMS will be introduced in other busy offices gradually.

n) MIS

a) The entire registration system, preservation of records etc. is done through central server, now, dueto which all information pertaining to Registration offices can be viewed and downloaded in variousdesired formats like presentation of documents in an office, delivery status, market value monitoring ofany area, daily revenue collection etc.

b) Dashboard : M/s. IL & FS in collaboration with NIC, West Bengal and M/s. Reliance will soon installelectronic dashboards at the Directorate headquarters and e-RAC for monitoring the daily online exerciseof the Registration offices including live connectivity status.

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

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

end of the year2010-11 165 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% 1312015-16 131 5824 5955 5834 97.97% 1212016-17 121 6311 6432 6112 95.02% 320


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, high value sports, luxuries and betting and also charges on lotteries. Apart of the work of the Directorate of Electricity Duty, particularly relating to the assessment and collectionof electricity duty from WBSEDCL and CESC Ltd., who are the two licensees and collectors of electricityduty, is also entrusted upon 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 employeesto Head Assistant, the 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 Bengal Agricultural Income Tax Act, 1944; The West Bengal Primary Education Act, 1973;

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

(for the limited purpose of collection of Rural Employment Cess from tea estates) The West 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 Bengal Electricity Duty Act, 1935 (for the purpose of assessment of Duty payable by two major

licensees namely M/s. C.E.S.C. Ltd. & M/s. W.B.S.E.D.C. Ltd.)

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.

This apart, the Commissioner of Agricultural Income Tax, West Bengal is also the authority for collectionof charges on Lottery Draws under the West Bengal Lotteries (Regulation on Payment of Charges forDraw) Rules, 2011.

Amendments made during financial year 2016-17

The West Bengal Rural Employment and Production Act, 1976

Tea estates are exempted from payment of Rural Employment Cess for a period of one year with effectfrom 01.04.2016 under Notification No. 1417-F.T. dated 21.09.2016.

The West Bengal Primary Education Act, 1976

Tea estates are exempted from payment of Education Cess for a period of one year with effect from01.04.2016 under Notification No. 1416-F.T. dated 21.09.2016.


The total sanctioned strength of the Directorate, inclusive of all categories of employees is 379 only as on31.03.2017

Designation of Post Sanctioned Strength Present Strength VacancyCommissioner 1 1 NilAdditional Commissioner 3 3 NilDeputy Commissioner 5 5 NilAssistant Commissioner 6 2 4Agricultural Income Tax Officer 42 37 5P.A. (Schedule B), Grade-I 1 Nil 1


P.A. (Schedule B), Basic Grade 5 4 1P.A. to C.A.I.T. 1 Nil 1Administrative Officer 1 1 NilSurveyor 1 1 NilInspector 58 27 31Head Clerk 26 23 3Upper Division Clerk 55 17 38Lower Division Clerk 58 23 35Typist Grade-I 2 2 NilTypist 3 2 1Driver Grade-I 1 1 NilDriver 1 Nil 1Muharrir Grade-II 1 1 NilRecord Supplier 1 1 NilChainman 2 Nil 2Group-D, Grade-I 35 22 13Group-D, Basic Grade 70 4 66

Total 379 177 202


1) Regular work on day-to-day basis:

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

I) Tea Sector (Direct Tax):

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 West

Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and ProductionAct, 1976

II) Entertainment and Luxury Sector (Indirect Tax):

Entertainments Tax on film show and other non-cinema programmes, amusement parks, BettingTax on horse racing etc. under the Bengal Amusements Tax Act, 1922

Entertainments Tax on programmes held in A.C. hotels and restaurants and Luxury Tax on A.C.room charges of hotels and A.C. floor area of restaurants under the West Bengal Entertainmentsand 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

for Draw) Rules, 2011



B) Other Regular work like

Issuing Permission for holding non-cinema entertainment programmes Issuing Registration Certificate to new assessees, wherever applicable Detection of new cases and inspection of existing cases Stamping of tickets for entertainment programmes like casual shows, sporting events like IPL

and ISL etc., cinemas including multiplex theatre complexes 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 multiplex theatrecomplexes, new and permanent cinema halls and existing cinema halls after modernization. The mode ofpayment of subsidy is by allowing retention of collected Entertainments Tax. This Directorate is successfullyimplementing subsidy policy of the Government which in turn is generating manifold revenue after expiryof subsidy period in each case.

During the year 2016-17, the following seven applications for subsidy were taken up. After all the necessaryverifications, recommendations in favour of 3 (three) applicants were sent to the Government for consideration.

A. The following Table provides for the details of performance pertaining to subsidy matters in the year,2016-17:

Sl. Name of beneficiary MTCs Amount Subsidy Recommended StatusNo. (Rs. Crore) (Rs. Crore)1. London Paris Cinema Halls, 5.31 2.44 Granted fully

Mukti World, Gariahat by Govt.2. PVR Ltd., DCN Mall, 9.92 8.56 Pending

Jessore Road before Govt.3. Savin World Resorts 9.24 2.36 Pending before

Pvt. Ltd., Siliguri Govt.4. INOX Leisure Ltd., 6.27 Under process

Rangoli Mall, Howrah5. Carnival Films Entertainment 5.75 Under process

Pvt. Ltd.6. INOX Leisure Ltd., 20.13 Under process Pending before

Quest Mall, Kolkata Govt.7. RDB Big Cinemas, 4.87 Under process

Sector V, Kolkata

B. The process of preliminary actions in connection with Goods & Services Tax (GST) for capacity-buildingwas started on 15.06.2016. The Directorate of Agricultural Income Tax (DAIT), West Bengal wasconsidered for involvement in the whole process of capacity-building for GST as three Acts, namely theBengal Amusements Tax Act 1922, the WB Entertainment-cum-Amusement Tax Act 1982 and the WBEntertainments & Luxuries (Hotels & Restaurants) Tax Act 1972 which the DAIT are currentlyadministering, are supposed to be subsumed in GST. Hence, DAIT officials are maintaining a closeliaison with the Human Resources Development (HRD) Cell, Commercial Taxes Directorate and gettingthe officers, inspectors and the staff involved in different kinds of training programmes conducted byHRD Cell, Commercial Taxes Directorate for capacity-building pertaining to GST as decided by Govt.

Following are the details of the programmes Agricultural Income Tax officials have already participatedin for getting trained for GST work which has taken effect from 1 July 2017:


Training Programmes Period of Training Participants

VAT Act, 2003 03.08,2016-05.08.2016 Senior OfficialsVAT Act, 2003 20.09.2016-27.09.2016 Officers of AI TaxService Tax matters asimparted by Deloitte 04.10.2016 Deputy CommissionerModel GST Laws 19.10.2016-21.10.2016 Senior OfficialsModel GST Laws Dec 2016-Jan 2017 AITOs & InspectorsGST Act March 2017 Staff below InspectorGST & GSTN Feb-Mar 2017 OfficersGST & GSTN Feb-Mar 2017 Inspectors & the Staffe-Waste Management Three-day Programme in Officers & InspectorsAwareness March 2017

Status of Computerisation

Government has given administrative approval for computerization of the Directorate in March 2011. Afterthat, desktop PCs have been installed at all the 20 regional offices under the Directorate as well as theheadquarters. The process of computerization of all district offices is in progress. Webel Technology Limitedis developing the software for the purpose. Process has also been initiated to ensure online payment of taxes.The Directorate of Agricultural Income Tax, West Bengal is in the process of implementing the policy of‘ease of doing business’ of the Government. Major initiatives have been taken to re-engineer quicker andtransparent process of rendering services. With the launch of its website www.wbaitax.gov.in, theDirectorate has made all the services easily available to the tax-payers in a simple, user-friendly manner aswell as allowed interested citizens to gather information about its functioning and organization. Foreffectively operating in the e-service regime, amendments have been made in Rules to introduce onlinepayment of tax through Government Receipt and Portal System (GRIPS), online registration, online filingof return etc.

Achievements

Financial Achievements in 2015-16

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

( in `) Previous year ( in `) collection0022-00-101 Taxes on Agricultural Income 7,27,77,805/- -32 4,06,08,515/- 560029-00-103-005 R.E. Cess on Tea Estates 14,43,907/- -62 59,86,902/- 2880029-00-103-009 E. Cess on Tea Estates 6,34,065/- -880035-Taxes on immovable Property-M.B. Tax - - 72,71,381/- -0035-Taxes on immovable Property-U.L.Taxes - -0045-00-101-Entt. Tax 1,12,65,70,801/- 23 2,48,70,845/- 10045-00-102-001 Betting Tax 13,68,93,202/- 30045-00-105-001 Luxury Tax 70,18,98,042/- 140075-00-103-002 Collection of fees underW.B. State Lotteries 97,06,00,000/- 4 -

Total 301,08,17,822/- 11 7,87,37,643/- 3

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


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

( in `) Previous year ( in `) collection 0022-00-101 Taxes on Agricultural Income 5,73,72,834 -21 4,25,49,786 74

0029-00-103-005 R.E. Cess on Tea Estates 9,34,700 -35 48,97,371 370

0029-00-103-009 E. Cess on Tea Estates 3,89,835 -39

0035-Taxes on Immovable Property-M.B. Tax - - 68,50,458 -

0035-Taxes on Immovable Property-U.L.Taxes - -

0045-00-101-Entt. Tax 1,10,14,43,426 -2 2,61,07,386 1

0045-00-102-001 Betting Tax 15,25,78,829 11

0045-00-105-001 Luxury Tax 79,21,33,080 13

0075-00-103-002 Collection of fees underW.B. State Lotteries 82,75,00,000 -15 - -

Total 2,93,23,52,704 -3 8,04,05,001 3

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

Financial Achievements in 2016-17


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 2015-16

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

on 1.4.2015 the year during the year on2015-16 2015-16 31.3.2016

1. Assessment

(a) B.A.I.T.Act., 1944 3152 1221 907 3466(b) W.B.P.E.Act, 1973 9853 1459 2159 9153(c) W.B.R.E.P.Act,1976 9852 1461 2157 9156(d) B.A.T.Act, 1922 5498 748 812 5434(e) W.B.E.L.(H & R) T. Act, 1972 3018 4026 3741 3303(f ) West Bengal Entt-Cum-

Amusement Tax Act, 1982 11006 2533 2779 10760Remark: Difference between Closing Balance of previous year and Opening Balance of the presentyear is due to rectification of figures by some of the District offices.

2. Appeal(a) B.A.I.T.Act, 1944 1457 05 53 1409(b) W.B.P.E.Act, 1973 And

W.B.R.E.P. Act,1976 15 Nil Nil 15 (Combined figures)

(c) B.A.T. Act, 1922 26 10 12 24 (d) W.B.E.L. (H & R)T. Act, 1972 83 14 19 78 (e) W.B.E.A.T.Act,1982 27 14 4 37 (f) Electricity Duty Act, 1935 Nil Nil Nil Nil

3. Revision & Second Appeals

(a) B.A.I.T.Act, 1944346 Nil Nil 346

(b) W.B.P.E.Act, 1973 And 53 Nil Nil 53 W.B.R.E.P.Act, 1976(Combined figures)

(c) B.A.T. Act, 192267 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 7 Nil Nil 7


The major part of the Directorate’s work involved disposal of Assessment, Appeal and Revision casesduring the year 2016-17

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

on 1.4.2016 the year during the year on2016-17 2016-17 31.3.2017

1. Assessment

(a) B.A.I.T.Act., 1944 3987 1230 1007 4210

(b) W.B.P.E.Act, 1973 9579 1502 1003 10078

(c) W.B.R.E.P.Act,1976 9582 1502 1003 10081

(d) B.A.T.Act, 1922 5720 905 434 6191

(e) W.B.E.L.(H & R) T. Act, 1972 3840 4798 4351 4287

(f ) West Bengal Entt-Cum- 10615 2122 1894 10843 Amusement Tax Act, 1982

Remark: Difference between Closing Balance of previous year and Opening Balance of the presentyear is due to rectification of figures by some of the District offices.

2. Appeal

(a) B.A.I.T.Act, 1944 1457 05 53 1409

(b) W.B.P.E.Act, 1973 And 15 2 17 Nil W.B.R.E.P. Act,1976(Combined figures)

(c) B.A.T. Act, 1922 26 Nil 8 18

(d) W.B.E.L. (H & R)T. Act, 1972 83 5 23 65

(e) W.B.E.A.T.Act,1982 27 9 6 30

(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 53 W.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 7 4 Nil 11


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



The total sanctioned strength of the Directorate inclusive of all categories of employees is 60 only.


Director 01 01 Nil

Chief Inspecting Officer 01 Nil 01

Senior Inspecting Officer 02 Nil 02

Inspecting Officer 09 03 06

Administrative Officer 01 Nil 01

Junior Inspecting Officer 09 05 04

Assistant Inspecting Officer 04 Nil 04

Head Clerk 01 01 Nil

Upper Division Clerk 07 06 01

Lower Division Clerk 08 01 07

Typist, Grade-I 02 Nil 02

Typist 02 01 01

Group ‘D’ employee 14 05 09

Total 61 23 38

The absence of personnel in the respective above-mentioned cadre is hindering efficient monitoring ofduty payers. Efforts are undertaken to fill up the vacancies early.

The Directorate has two zonal offices at Asansol and Jalpaiguri. The headquarters is situated in Kolkata.The addresses and telephone numbers of the headquarters and its two zonal offices are as follow:

Headquarters : Annexe Building-III (6th & 7th Floors)Commercial Tax Building Complex14, Beliaghata Main Road, Kolkata – 700 015Telephone No.: (033) 2251-0106

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

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


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 schemessanctioned by the Government), The special rate of duty referred to [sub-clause (ii) of clause (b) ofarticle (2)] of Part B of First Schedule.

2. Different administrative work, maintaining collection of electricity duty from the Licensees as well as


the consumers, Court cases, The special rate of duty referred to [sub-clause (ii) of clause (b) of article(2)] of Part B of First Schedule.

Acts administered

This Directorate implements the following two Acts:A. Bengal Electricity Duty Act, 1935The Bengal Electricity Duty Act, 1935 envisages levying and collection of Electricity Duty on net energycharge for electrical energy consumed or the units of energy consumed, as the case may be, at ratesspecified in First Schedule of the Act and there are certain provisions for exemption from payment ofelectricity duty specified in the Second Schedule of the Act. These are detailed in Table ‘A’ and ‘B’respectively.

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 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.

(d) By Notification No. 447-PAR (Trg.)/HR/O/3T-84/2001 dated 25 September 2013, amendment hasbeen made in the Services (Training and Examination) Rules, West Bengal for conducting professionalexamination of all the direct Inspecting Officers and promoted Senior Inspecting Officer and InspectingOfficer under the West Bengal Electricity Directorate.

(e) By Notification Nos. 435-L dated 24 March, 2015 and 447-F.T. dated 24 March, 2015, importantamendments have been made in Bengal Electricity Duty Rule, 1935.

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

This is an Act for levying and collection of electricity duty on consumption, in West Bengal, of energygenerated and sold by an Inter-state River Valley Authority. All the provisions of this Act & Rules thereinregarding charging, payment and collection etc. of duty are same in BED Act & Rules, 1935. The rates ofelectricity duty payable and points of exemption from such payment are specified in the First and SecondSchedule of the Act which are given in Table ‘A’ and Table ‘C’ respectively.

Rules and amendments made under the Act 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).


As far as collection and realization of electricity duty is concerned, the Act envisages collection andrealization both from licencees and persons other than licencees in terms of Sections 5(1) and 5(4) of theaforesaid Act.

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 ssessesd by the District Collector in the different districtsexcluding North and South 24-Parganas and the region of supply of M/s. C.E.S.C. Limited and W.B.S.E.D.CLtd. The responsibility is being carried out by the Agricultural Income Tax Officer of Kolkata Range-II asElectricity Duty Officer over the licensees only (i.e. M/s. C.E.S.C. Limited and W.B.S.E.D.C Ltd) .

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 ssesses are as follow:-

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,

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 sometimes


becomes 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 1.09

2011-12 433.49 0.47

2012-13 1765.45 1.19

2013-14 1417.59 1.27

2014-15 1944.79 1.15

2015-16 2163.25 1.03

2016-17 1400.00 1.14

Number of files received, disposed of and pending during 2015-16

(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 24 62 57 29

Refund 49 65 60 55

Own generating plant 856 745 463 1138


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 2016-2017, the Directorate has made a net profit amounting to ` 27,94,78,156/- (RupeesTwenty seven crore ninety four lakh seventy eight thousand one hundred and fifty six only). The net profitis calculated by deducting all expenditures of all lottery draws and pay and allowances of employees etc.At present, more than 3 lakh people are associated with the lottery trade.


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 65% 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 17 7Accountant 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 Nil 3Record Supplier 1 Nil 1Group ‘D’ staff 11 5 6Total 81 27 54

Objectives/ Nature of Work/ Responsibilities

The Government of West Bengal conducts and organizes state lotteries through the Directorate as perprovisions of extant Acts and Rules. Draws are held in public, the rank and file may come and see thedraws on the spot. Since the venue is declared well ahead of each draw, any person present in the drawmay examine and inspect the procedure to mitigate his doubt, if any. An extraordinary transparency ismaintained throughout the process starting from the printing of tickets in the Government Security Press to


the publishing of results in leading dailies. Thus, the West Bengal State Lottery has become distinct,credible and faithful over other forms of lottery.

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 Lottery 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 ticketsper draw and thus to ensure a minimum assured profit per draw weeding out chances of loss of revenueof this Directorate and at the same time, involving Stockists, Agents, Sellers etc. in an aggressive marketingstrategy. A joint agreement is signed with the West Bengal Lottery Stockists Syndicate Pvt. Ltd. in thisregard.

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.


At present, arrangements have been made to install one separate unit of several computers for runningthe transmission of data to Kolkata Pay & Accounts Office – II through e-CTS system viz. e-mudra ande-billing.

Achievements

Net earnings for the period from 2011-12 to 2016- 2017 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

2011-12 45,20,22,979 36,81,18,554 81.44% 8,39,04,425 ———-2012-13 71,35,30,357 46,50,15,727 65.17% 24,85,14,630 296.18%2013-14 68,08,78,088 45,39,98,455 66.68% 22,68,79,633 270.40%2014-15 66,78,37,340 38,93,63,000 58.30% 27,84,74,340 331.89%2015-16 67,57,95,807 37,27,30,931 55.15% 30,30,64,876 361.20%2016-17 68,27,89,908 40,33,11,752 59.07% 27,94,78,156

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


Number of files received, disposed of and pending

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

2011-2012 1117 767

2012-2013 1328 1260

2013-2014 1374 1263

2014-2015 2221 1167

2015-2016 2455 712

2016-2017 2404 2644

The nature of work of this Directorate requires regular contact through correspondences etc. with theclientele and different agencies. As such, total number of files, letters etc. received exceeds total number offiles, letters etc. disposed of. This is a continuous process.

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 2015-16 the year 2016-2017 the year 2016-17

(` in Lakh) (` in Lakh) (` in Lakh)

Bangalakshmi 27.50 27.50 Nil

Bangabhumi Super 17.50 17.50 Nil

Bangasree Super 12.50 12.50 Nil

New Year Bumper 37.50 38.75 1.25

Holi Bumper 37.50 38.75 1.25

Nababarsha Bumper 41.25 42.50 1.25

Rathayatra Bumper 28.75 30 1.25

Puja Bumper 36.25 37.50 1.25

Diwali Bumper 38.75 40 1.25Directorate of State Lottery’s own figures, not taken from AG, West Bengal


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 Sales Tax aresubmitted regularly within the stipulated time. The Directorate has deducted Income Tax to the tune of`2,45,52,489/- (Rupees Two crore forty five lakh fifty two thousand four hundred and eighty nine only)during 2016-17 and remitted the same to the Income Tax authorities. In addition, an amount of `3,93,05,000/-(Rupees Three crore ninety three lakh five thousand only) as the Administrative Charge and `3,40,00,000/-(Rupees Three crore forty lakh only) as Charges on Lotteries were remitted to Government Exchequerduring 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. upto financial year 2014-2015 in respect of both receipt and expendituresides of this Directorate.

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 dailies regarding differentaspects of draws are made so that people at large get required information well ahead. Result of eachdraw is also published in leading dailies for the common people.


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 the ExciseDirectorate and in the newly-formed Directorate of Consumer Affairs and Fair Business Practices in 2001.


1) Disposal of the residual work of the Directorate of Entry Taxes under TEGCMA & TEGLA Actsare 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 200 Refund cases and 10 Appeal cases were disposed of. There wereno Revision cases pending.

2) Disposal of pending establishment work related to the erstwhile employees of the Directoratesof Entry 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 applicationslying undisposed.


Staff pattern and present staff strength of the Director of Entry Taxes :

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

1. Director 1 1 Nil

2. Joint Director (Audit & A/cs.) 2 1 1

3. Deputy Director 1 Nil 1

4. Assistant Director 3 Nil 3

5. Superintendent (C&R) 1 Nil 1

6. Special Officer (Law) 1 Nil 1

7. Entry Tax Officer 10 Nil 10

8. Personal Assistant 1 1 Nil

9. Inspector 14 1 13

10. Typist/Typist Supervisor/ 3 1 2Typist Gr.I

11. Telephone Operator 2 Nil 2

12. Bengali Translator 1 Nil 1

13. U.D.C. 13 Nil 13

14. L.D.C. 1 Nil 1

15. Cash Sarkar 1 Nil 1

16. Peon / Orderly 4 Nil 4

17. S.I./C.C.C. 4 Nil 4

TOTAL 63 05 58


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

Number of files /cases received, disposed of and pending

Financial Number of files Number of files Number of files Number of filesyear pending in the added during the year disposed of pending at the

beginning of the during the year end of the yearyear

2015-16 Nil 460 450 10

2016-17 10 395 400 05


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.


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 Nil

Senior Joint Commissioner, Commercial Taxes ** 01 - Joint Commissioner, Commercial Taxes ** 04 -

Additional Commissioner

Senior Joint Commissioner

JointCommissioner

DeputyCommissioner

Sales Tax Officer

Assistant Sales TaxOfficer



Deputy Commissioner, Commercial Taxes 01 05 -Commercial Tax Officer 03 11 -Assistant Commercial Tax Officer 27 36 -P.A. to Special Officer 01 01 NilP.A. (Gr. II), Schedule B 02 Nil 02Head Clerk 01 Nil 01Upper Division Clerk 12 03 09Lower Division Clerk 05 03 02Typist (Grade-I) 01 01 NilTypist (Basic Grade) 03 Nil 03Telephone Operator (Grade-I) 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/ Orderly Peon 20 03 17Farash 01 Nil 01Night Guard 01 Nil 01Darwan 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 01 Nil

Inspector of Police 06 Nil 06

Sub-Inspector of Police 09 Nil 09

Assistant Sub-Inspector of Police 03 Nil 03

Constable 22 09 13

Police Driver 02 Nil 02

Total 45 10 35



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 West Bengal Sales Tax Act, 1994, West Bengal Value Added Tax Act,2003, Central Sales Tax Act, 1956 and the rules made thereunder as well as malpractices connected to thecase.

After receiving information from any source like the secret informers, Regional Economic IntelligenceCommittee (REIC), Data Analysis Wing (DAW) and other sources, the officers of Bureau of investigation,Unit-1 process it thoroughly and make necessary primary survey or examination before getting into theinvestigation process. For the purpose of investigation, the officers are authorised to search a dealer’sregistered place of business and other places as well. The officers are also authorised to seize incriminatingrecords and documents and the goods imported into the state in violation of the statutory provisions. Theinvestigating officers are empowered to issue notice to the dealers, banks, railways, 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 merits, complaint against the dealer is lodged before the policeauthorities.

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

1. Concealment of purchases, sales and contractual transfer price2. False claim of Input Tax Credit3. False claim of tax exemption on sales4. False claim of concessional rate of tax on sales5. 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 search the suspected vehicles, seizesuch goods and impose penalty as per 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 TaxesDirectorate.

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/ Circulars

At present, the investigative 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 investigative 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/ rebuttals in writing to the specific findings of an investigation. The show-cause notice is sentto the dealer by speed post as well as by communication to the dealer’s e-mail address. On every point ofsuspected evasion, written admission by the dealer or reasons for dispute made by the dealer is beingobtained. In this way, the investigation procedure is made sounder and logical so that economic offencescan be contained more meaningfully having positive impact on augmentation of revenue.


*The figures represent the overall collection and include realization on account of evasion of taxes noted above and realizationfrom defaulting dealers (` 21,180 lakh) as well.

Now the proceedings initiated by the Bureau both in respects of investigation and goods seizure cases areentered in the ‘e-Anti-evasion System’ module. This helps in maintaining the information in respect ofsuch cases in soft version and making them accessible to all officers of the directorate.


Computers 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 40 (forty), 35 (thirty five) of them being functional.

Achievements

Over the years, the Bureau of Investigation has increased the search and seizure operations to unearth taxevasion by unscrupulous traders and realised the evaded tax. The trend continues for 2016-17 also. Thetrend will be clear from the comparative study as given in the following table:

Financial Opening New Total Total No. of Cases % of Cases No. of CasesYear Balance Cases Cases Disposed of Disposed of Pending at the

end of the year

2013-14 386 301 687 252 37 435

2014-15 435 523 958 504 53 454

2015-16 454 705 1159 720 62 439

2016-17 439 837 1276 885 69 391

There is, however, another way to look at the achievements of this unit of Bureau of Investigation. Theachievement may be judged from the point of view of realisation of evaded tax and the unit has been ableto retain the achievement over the years. The following table indicates the volume of evasion detected byUnit-1 and amount of realisation:

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

detected ( ` in lakh) tax exemption ( ` in lakhs) ( ` in lakh)( ` in Crore) (` in lakh)

2013-14 141900 8517 219300 8773 *134342014-15 196143 7814 246057 12303 *211352015-16 256500 32120 164760 8239 *291042016-17 145253 16049 197550 9876 7488


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. A BranchOffice of this Board is set up at Siliguri in the district of Darjeeling with effect from 19.01.2015 videnotification no. 2001-F.T. dated 15.12.2014.

Staff pattern and present staff strength :

Sl. No Designation of Post Sanctioned Present VacancyStrength Strength

1. President (Judicial) 1 1 Nil2. Judicial Member 3 Nil 33. Administrative Member 3 3 Nil4. Accounts Member 1 1 Nil5. Registrar 1 1 Nil6. Deputy Registrar 1 Nil 17. Stenographer 6 3 38. Group ‘C’ Staff 31 6 259. Group ‘D’ Staff 16 2 14

Re-employed staff:1. Group ‘C’ Staff 2 2 Nil

Siliguri Branch:1. Judicial Member 1 Nil 12. Administrative Member 1 1 Nil3. Registrar/D.D.O. 1 1 Nil4. Stenographer 2 Nil 25. Group ‘C’ Staff 4 Nil 46. Group ‘D’ Staff 3 Nil 3

Total 77 21 56

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 later served in High Court bore testimonyto its success. It bridges the executive to the judiciary and still at times, to the legislature too.

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 (VAT) Cases and Agricultural Income Tax Cases in the West Bengal CommercialTaxes Appellate and Revisional Board and Siliguri Branch of the Board in the Financial Year, 2016-17 ason 31.03.2017 :

A. Revision Cases

i. Opening Balance as on 01.04.2016 13441

ii. Revision cases filed during the year, 2016-17 2494(Hard copy received)

Total 15935

iii. Revision cases disposed of during the year, 2016-17 (-) 3212

Total 12723

iv. Restoration of Revision Cases, 2016-17 Nil

Total 12723

v. SOD/Form-4 Received (-) 1339

Cases pending at the end of this year, 2016-17 11384

B. Agriculture Income Tax Cases

i. Opening Balance as on 01.04.2016 03

ii. Cases received during the year, 2016-17 Nil

Total 03

iii. Cases disposed of during the year Nil

iv. Cases pending at the end of this year, 2016-17 03

(A+B) Total number of cases pending at the end of the year, 2016-17 — 11387


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


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 41 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


WEST BENGAL TAXATION TRIBUNAL

The West Bengal Taxation Tribunal Act, 1987 came into force with effect from 20.08.87 vide NotificationNo. 2920-F.T. dtd. 20.08.87 for adjudication or trial of any dispute, complaint or offence with respect tomatters related to levying, assessment, collection and enforcement of any tax under any specified State Actin pursuance of Article 323B of the Constitution of India and for matters connected therewith or incidentalthereto. The rules and regulations came into force on 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 Nil 1

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 1 Nil

Librarian 1 Nil 1

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 2 2

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

Cash Sarkar 1 Nil 1



Peon (Gr-I) 2 2 Nil

Orderly Peon, Gr-I 4 1 3

Duftry 1 Nil 1

Peon (Basic Grade) 2 Nil 2

Orderly Peon (Basic Grade) 9 Nil 9

Darwan 1 Nil 1

Night Guard 1 1 Nil

Sweeper 1 Nil 1

Total 53 21 32

*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



It had 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 related 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, with 8 of them having specificapplication softwares installed. Two network switches are in operation 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 computerization 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

2015-16 4957 1652 6609 456 6.90% 6153

2016-17 6153 1633 7786 486 6.24% 7300


OFFICE OF THE COLLECTOR OF STAMP REVENUE, KOLKATA

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, wasextended to all persons residing within the town of erstwhile Calcutta as well as to British subjects,residents in any part of the provinces of Bengal, Bihar and Orissa and its objectives were to supply thewant of registry of houses, 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




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 Nil 1

Surveyor 1 1 Nil

Treasurer 1 Nil 1

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

Head Clerk Amusement Tax 1 1 Nil

Head Clerk 5 5 Nil

Upper Division Clerk 55 42 13

Lower Division Clerk 62 17 45

Cash Sarkar 1 1 Nil

Driver(Grade-I) 1 Nil 1

Store Keeper 1 1 Nil

Assistant Store Keeper 2 2 Nil

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 time totime.


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 godown in theoffice of District Magistrate, South 24-Parganas.

Work as such is assigned by the Government vide order nos. 1250-FT & 1251-FT dated 23/11/2002 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 KMC area, 144 wardsspread across 200 sq. km, having the power same as a DM, except for magisterial powers like the declarationof curfew that will remain with the Police Commissioner and Shri Avanindra Singh, IAS was the firstperson to be assigned the said charges designated as Officer-on-Special Duty, Kolkata District under


Packer (Grade-I) 1 1 Nil

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 Nil 1

S.S.V. 3 3 Nil

Peon(Grade-I) 14 9 5

Peon 27 Nil 27

Process Server 10 Nil 10

Mazdoor 4 2 2

Total 211 99 112


P.&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, Dr.Rashmi Kamal, IAS has been assigned the said charges w.e.f. 11/03/2013 (afternoon) till 31/05/2016 andthe present incumbent, Sri Donbosco Lepcha, IAS has taken charges w.e.f. 03.07.2017 (A.N.) under PARDeptt. Order No. 1180-PAR(IAS)/7P-18/2012 dated 13.06.2017.

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 as 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.


Office of the Accountant-General, West Bengal audit the accounts of the Collectorate on a regular basis.An accounting software package, named CTS, developed by CMC Ltd. is taken help of for regularmaintenance of accounts.

Distribution programme of non-postal stamps by Reserve State Stamp Store (R.S.S.S.) during 2015-16and 2016-17

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 2016

1 April 2015 Hyderabad, I.S.P. Nashik Treasuries ofand M/s. Saraswaty West Bengal

Press Limited

` 921,58,17,520 ` 230,85,43,000 ` 542,13,54,000 ` 610,30,06,520

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 2017

1 April 2015 Hyderabad, I.S.P. Nashik Treasuries ofand M/s. Saraswaty West Bengal

Press Limited

` 610,30,06,520 ` 982,18,49,000 ` 501,31,32,800 ` 1091,17,22,720


107

BUDGET BUDGET BUDGET BUDGET BUDGET BBBBBRANCHRANCHRANCHRANCHRANCH

The 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 RIDF (Rural Infrastructure DevelopmentFund) Cell, Externally Aided Projects (EAP), Statistical Cell, PPP Cell and Record Cell.



1. Secretary 12. Joint Secretary 33. Deputy Secretary 14. Assistant Secretary 35. Officer-on-Special-Duty 26. Section Officer 67. Computer Programmer 18. Network Administrator 19. Head Assistant 910. Personal Assistant to Secretary 211. Personal Assistant to Joint Secretary 312. Upper Division Assistant 1513. Lower Division Assistant 114. Typist (Senior Supervisory Grade) Nil15. Typist (Supervisory Grade) 116. Typist (Grade-I) 317. Typist (Basic Grade) Nil18. Muharrir (Grade-I) 119. Muharrir (Grade-II) 120. Record Supplier 221. Group ‘D’ Staff 8

Total 64

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.


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 ̀ 20 crores. This Fund is also used to meet unforeseen emergent expenditure like decretal duesetc.

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 :

Balance from current revenuesContribution from Public EnterprisesState Provident Funds (Net)Miscellaneous Capital Receipts (Net)Plan Grants under Finance CommissionSmall Savings (Net)Market Borrowings (Net; SLR Based)Negotiated LoansBonds / Debentures (Non-SLR Based)Additional Resource MobilizationAdjustment of Opening BalanceSurplus of Local Bodies (Net)Central Assistance


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

a) Externally Aided Projects.

b) Rural Infrastructure Development Fund

c) Schemes implemented with assistance from HUDCO

d) Schemes implemented with assistance from NCDC

e) National Social Assistance Programme

f) Upgradation / Special Problem Grants and Local Body Grants recommended by FinanceCommission

g) 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 Guarantees

b) Conversion of Loan into Grant / Equity

c) Writing Off of Loan

d) 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 another

b) Augmentation of the existing budgetary provision under any Head of Account

c) Drawal of Advance from Contingency Fund of the State Government and recoupment thereof

d) 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.

Number of files received, disposed of and pending :

Every care is taken to dispose of files referred to this Branch by the Administrative Departments / Groupsof Finance Department as expeditiously as possible. Very few files are originated in the Branch. Followingtable will depict the actual picture.

Financial Opening New files Total no. No. of files % of files No. of filesYear Balance added of files disposed of disposed of pending at the

end of the year

2015-2016 238 12335 12573 12370 98.39 203

2016-2017 152 19027 19179 19086 99.52 93


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, Year-wise Pension and Salary growth, growth in Interestpayments, Outstanding Guarantee etc. There have been serious efforts on behalf of the state in recentyears to arrest off-beat tendencies of financial key indicators and control them steadily to suggest favourablyconditions of fiscal health and stability 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, increase in Capital Expenditure and Development Expenditure and soon. The Tables so furnished can therefore be discussed on the basis of values of parameters they represent:

Revenue Deficit and Fiscal Deficit

Revenue Deficit and Fiscal Deficit of the State are observing decreasing trends over the last few years.State’s Revenue Deficit as percentage of total Fiscal Deficit is constantly recording a decreasing trendsince 2010-11, where it has slided from 88.43% in 2010-11 to a remarkably appreciable 43.54% in 2015-16, i.e. within a span of 5 years. Revenue Deficit as percentage of Total Revenue Receipt has also beenrecording a roughly consistent decrease over the same period, thereby indicating a gradual increase inRevenue Deficit situation through Revenue Receipt generation. State’s Capital Outlay as percentage ofFiscal Deficit has been increasing steadily since 2010-11, from being a puny 13.48% to a robust 63.57%in 2015-16, thereby highlighting the State’s stress on Capital spending for creating long-term assets. Dueto the side effects of ‘demonetisation’ in 2016-17, the indicators have changed slight unfavourably duringthis fiscal, as the Tables may duly indicate.

Revenue Deficit as a % of Fiscal Deficit

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

2010-11 17273.96 19534.96 88.432011-12 14571.33 17704.88 82.302012-13 13815.13 19146.63 72.152013-14 18915.48 25347.90 74.622014-15 17137.40 27345.29 62.672015-16 9095.06 20890.69 43.542016-17 16085.11 25385.40 63.36

All figures are taken from AG, West Bengal

Revenue Deficit as a % of Total Revenue Receipt

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

2010-11 17273.96 47264.20 36.552011-12 14571.33 58755.04 24.802012-13 13815.13 68295.75 20.232013-14 18915.48 72881.79 25.952014-15 17137.40 86514.21 19.812015-16 9095.06 109732.20 8.292016-17 16085.11 117832.45 13.65



Capital Outlay as a % of Fiscal Deficit

Financial Year Capital Outlay Fiscal Deficit Capital Outlay as a( ` in Crore) ( ` in Crore) % of Fiscal Deficit

2010-11 2633.48 19534.96 13.48

2011-12 3211.72 17704.88 18.14

2012-13 5611.73 19146.63 29.31

2013-14 7590.25 25347.90 29.94

2014-15 10383.39 27345.29 37.97

2015-16 13280.99 20890.69 63.57

2016-17 12533.63 25385.40 49.37


Debt as a % of State’s Own Tax

Financial Year Debt State’s Own Tax Debt as a % of( ` in Crore) ( ` in Crore) State’s Own Tax

2010-11 187387.40 21128.74 886.882011-12 207702.04 24938.16 832.872012-13 229778.76 32808.49 700.362013-14 251996.59 35830.56 703.302014-15 277579.15 39411.96 704.302015-16 306042.58 42492.08 720.232016-17 333811.84 45466.46 734.19


Debt Situation

Debt of the State as percentage of Total Revenue Receipt has shown a consistent fall since 2010-11, e.g.recording 396.47% in 2010-11 till dropping to 278.90% in 2015-16. This reflects positively on the fiscalhealth of the State. Debt as a percentage of State’s Own Tax has also witnessed a roughly consistent fallover the same period.

Debt as a % of Total Revenue Receipt

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

2010-11 187387.40 47264.20 396.47

2011-12 207702.04 58755.04 353.51

2012-13 229778.76 68295.75 336.45

2013-14 251996.59 72881.79 345.76

2014-15 277579.15 86514.21 320.85

2015-16 306042.58 109732.20 278.90

2016-17 333811.84 117832.45 283.29



Debt as a % of Fiscal Deficit

Financial Year Debt Fiscal Deficit Debt as a % of( ` in Crore) ( ` in Crore) Fiscal Deficit

2010-11 187387.40 19534.96 959.24

2011-12 207702.04 17704.88 1173.13

2012-13 229778.76 19146.63 1200.10

2013-14 251996.59 25347.90 941.52

2014-15 277579.15 27345.29 1015.09

2015-16 306042.58 20890.69 1464.97

2016-17 333811.84 25385.40 1314.98


State’s Own Tax Revenue

State’s Own Tax Revenue collection has increased more-or-less healthily over the last 5 years, but in F.Y.2012-13, it saw a spike in increase at 31.56% over previous year’s collection. State’s Own Tax Revenue aspercentage of Total Revenue Receipt over the last few years has fluctuated around the same standard levelof 40-45%. State’s Own Tax as percentage of Revenue Expenditure has hovered around the 35-40% marksince the last half-a-decade or so.

State’s Own Tax as a % of Total Revenue Receipt

Financial Year State’s Own Tax Total Revenue Receipt State’s Own Tax as a % of( ` in Crore) ( ` in Crore) Total Revenue Receipt

2010-11 21128.74 47264.20 44.70

2011-12 24938.16 58755.04 42.44

2012-13 32808.49 68295.75 48.04

2013-14 35830.56 72881.79 49.16

2014-15 39411.96 86514.21 45.56

2015-16 42492.08 109732.20 38.72

2016-17 45466.46 117832.45 38.59


State’s Own Tax as a % of Revenue Expenditure

Financial Year State’s Own Tax Revenue Expenditure State’s Own Tax as a % of( ` in Crore) ( ` in Crore) Revenue Expenditure

2010-11 21128.74 64538.16 32.742011-12 24938.16 73326.37 34.012012-13 32808.49 82110.88 39.962013-14 35830.56 91797.27 39.032014-15 39411.96 103651.61 38.022015-16 42492.08 118827.26 35.762016-17 45466.46 133917.56 33.95



About Revenue Receipts and Revenue Expenditure

The ratio of Revenue Expenditure to Revenue Receipts had been gradually decreasing since the last fewyears. In 2010-11, where the ratio was at 136.55, it gradually declined to register a percentage figure of108.29 in 2015-16, except for 2013-14, when due to a near-maximum increase in tax base the previousyear, Revenue Receipts saw a comparatively lower growth rate and the concerned ratio marginally shotup. In the year 2016-17, mainly due to the disruptive effects of ‘demonetisation’ and revenue collectionbeing affected since, Revenue Expenditure to Revenue Receipt ratio shot up marginally to 113.65% from108.29%.

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 64538.16 136.55

2011-12 58755.04 73326.37 124.80

2012-13 68295.75 82110.88 120.23

2013-14 72881.79 91797.27 125.95

2014-15 86514.21 103651.61 119.81

2015-16 109732.20 118827.26 108.29

2016-17 117832.45 133917.56 113.65


Revenue Receipt of the State and its Classification

Actual Revenue Receipts of the State for 2016-17 has been pegged at `117832.45 crore, which issignificantly higher by a factor of 7.38% over that of the previous year, which stood at `109732.20 crore,in 2015-16.

Over the total share of Revenue Receipts in 2015-16, 38.72% accounted for State’s Own Tax Revenue,33.87% for Share in Central Taxes, 1.70% fell in the brackets of State’s Own Non-Tax Revenue and theremaining 25.71% accounted for the Other Sources of Revenue Receipts for the State. In absolute termsState’s Own Tax Revenue collection grew up to `42492.08 crore in 2015-16 from `39411.96 crore in2014-15, thereby registering a notable growth of 7.82%.


Over the total share of Revenue Receipts in 2016-17, 38.59% accounted for State’s Own Tax Revenue,37.87% for Share in Central Taxes, 2.50% fell in the brackets of State’s Own Non-Tax Revenue and theremaining 21.04% accounted for the Other Sources of Revenue Receipts for the State. In absolute termsState’s Own Tax Revenue collection grew up to `45466.46 crore in 2016-17 from `42492.08 crore in2015-16, thereby registering a notable growth of 7.00%.

All figures are taken from AG. West Bengal.

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 21228.74 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 86514.212015-16 37163.93 42492.08 1861.79 28214.41 109732.202016-17 44625.16 45466.46 2949.86 24790.97 117832.45


Account-wise classification of State’s Own Tax Revenue

Among the classifications of state’s Own Tax Revenue, Taxes on Sales, Trades etc. and Stamp and RegistrationFees hold the two major positions, share-wise. The percentage shares of Taxes on Sales, Trades, etc. forthe two years 2015-16 and 2016-17 were 61.31% and 61.55% respectively, while those for Stamp andRegistration Fees were 9.83% and 9.64% respectively.

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

Major Heads of Account ` in crore2012-13 2013-14 2014-15 2015-16 2016-17

Land Revenue 2023.72 2253.54 2275.74 2456.27 2568.66Stamp and Registration Fees 4357.23 4053.07 4196.20 4174.97 4382.73State Excise 2621.43 3017.66 3587.02 4015.12 5226.16Taxes on Sales, Trades, etc. 18554.76 21931.09 24021.91 26050.16 27982.69Taxes on Vehicles 1221.55 1350.66 1504.68 1707.02 1869.86Other taxes on Income and Expenditure 448.01 465.28 464.14 485.50 509.09Taxes and Duties on Electricity 1837.15 1213.38 1946.83 2091.63 1318.87Others* 1744.64 1545.88 1415.45 1511.40 1608.41

Total 32808.49 35830.56 39411.97 42492.07 45466.47Others 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


Pension, salary and interest paymentsGovernment’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 percent and in 2015-16and 2016-17, it observed marginally increased figures of 6.04 percent and 8.43 percent, respectively.Salary payments on behalf of the state have also been observing, on an average, a reduced rate of growthover the last few years – shrinking from 8.13 percent in 2011-12 to 5.04 percent in 2012-13, to an evendecreased rate of 3.82 percent for 2013-14 before observing a slightly increased rate of growth of 5.30percent for 2014-15 and then dwindling to 3.09 percent and ‘resurrecting’ once more to 8.60 percent for2015-16 and 2016-17, respectively.

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 — 24954.18 — 13817.30 —2011-12 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 4.002015-16 12860.31 6.04 31941.97 3.09 23114.92 7.072016-17 13944.81 8.43 34687.65 8.60 25702.85 11.20


Interest as a % of Revenue ReceiptFinancial Year Interest Revenue Receipt Interest as a % of

( ` in Crore) ( ` in Crore) Revenue Receipt2010-11 13817.30 47264.20 29.232011-12 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 24.952015-16 23114.92 109732.20 21.062016-17 25702.85 117832.45 21.81


Pension as a % of Revenue ReceiptFinancial Pension Revenue Receipt Pension as a %

Year ( ` in Crore) ( ` in Crore) of Revenue Receipt2010-11 8077.96 47264.20 17.092011-12 10065.74 58755.04 17.132012-13 11035.69 68295.75 16.162013-14 11637.86 72881.79 15.972014-15 12128.21 86514.21 14.022015-16 12860.31 109732.20 11.722016-17 13944.81 117832.45 11.83



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 52.80

2011-12 26983.73 58755.04 45.93

2012-13 28343.37 68295.75 41.50

2013-14 29425.38 72881.79 40.37

2014-15 30985.10 86514.21 35.82

2015-16 31941.97 109732.20 29.11

2016-17 34687.65 117832.45 29.44


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, 11.79% in2013-14 and 21.98% in 2014-15 and 20.85% in 2015-16. As percentage of total expenditure, developmentexpenditure for the year was a substantive 60.38% for the year 2015-16 and even 60.16% for the year2016-17.

Similar has been the case with respect to capital expenditure of the state, with increasing quantum ofexpenditure over the years. 27.91% has been the growth rate of capital expenditure in 2015-16 withrespect to the year previous to it, whereas there has been a slight decrease on this count for 2016-17primarily due to the policy of ‘demonetisation’. As percentage of total expenditure, it was 9.39% in2015-16, the highest over the last few years, and it was 7.96% for 2016-17.

Development Expenditure & Growth (YoY) in Percentage

Year ` in Crore Development Expenditure as% of Total Exp.

Total DevelopmentExpenditure Expenditure

2010-11 72962.11 38058.67 52.16

2011-12 83830.88 42952.64 51.24

2012-13 95357.49 51824.18 54.35

2013-14 108513.39 57936.08 53.39

2014-15 123042.43 70672.24 57.44

2015-16 141451.09 85406.15 60.38

2016-17 157547.52 94784.68 60.16



Capital Expenditure & Growth (YoY) in Percentage

Year ` in Crore Capital Expenditure as% of Total Exp.

Total CapitalExpenditure Expenditure

2010-11 72962.11 2633.48 3.612011-12 83830.88 3211.72 3.832012-13 95357.49 5611.33 5.882013-4 108513.39 7590.25 6.992014-15 123042.43 10383.39 8.442015-16 141451.09 13280.99 9.392016-17 157547.52 12533.63 7.96


Sector-wise Allocation of State Plan Expenditure

State Plan Expenditure in nearly all sectors grew during the last 6 years and overall growth in planexpenditure since 2011-12 till 2016-17 has been about 3.5 times.Plan Expenditure for Rural Development grew by 31.14% in 2015-16 and in Agriculture & Allied activities,it grew by 59.04% - which both indicate the Government’s positive emphasis on agriculture and related works.Plan Expenditure in Physical Infrastructure sector grew by 62.55% in 2015-16. Within it, Transport andEnergy sectors occupied the prime positions on quanta of Plan Expenditure for 2015-16. While PlanExpenditure on Transport sector grew up by 43.10% in the year 2015-16, that on Energy sector saw agrowth of 105.23%.State Plan Expenditure in Social Services sector grew by 23.48% in 2015-16 when compared to 2014-15.Amongst Social Services as an area of special thrust of the present government, plan spending on Health& Family Welfare witnessed a remarkable growth of 41.98% and in Urban Development, there was a fairgrowth of 30.58% in 2015-16 compared to 2014-15.Transport sector amongst Physical Infrastructures head of State Plan Expenditure, as usual, occupied aprime position on quantum of Plan Expenditure for 2016-17. For the year, Plan Expenditure in Transportsector grew by 3.15% when compared to 2015-16.State Plan Expenditure in Social Services sector grew by 6.42% in 2016-17 when compared to 2015-16.Amongst Social Services as an area of special thrust of the present government, plan spending on UrbanDevelopment saw a wholesome growth of 27.70% in 2016-17 compared to 2015-16.


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Sector Wise State Plan Expenditure` in Crores

Heads 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

Agriculture and Allied Activities 730.26 955.47 1139.67 1857.23 2953.66 2629.87

Irrigation and Flood Control 473.17 687.56 813.95 1477.49 1718.62 1749.50

Rural Development 1571.68 2455.02 2661.74 10443.09 13694.83 10704.57

Special Areas Programmes 921.43 1069.51 1144.46 1396.06 1557.53 1587.21

Sub-total 3696.55 5167.56 5759.82 15173.88 19924.63 16671.15

Energy 622.65 881.97 1632.39 1275.11 2616.92 1548.20

General Economic Services 36.06 141.27 107.41 121.56 184.63 195.74

Industries and Minerals 501.56 646.58 722.90 704.32 966.44 1211.25

Science, Technology & 21.05 29.16 29.40 50.84 63.79 64.59Environment

Transport 920.92 1572.41 1906.91 1716.86 2456.79 2534.24

Sub-total 2102.24 3271.40 4399.01 3868.68 6288.58 5554.02

Total 5798.79 8438.96 10158.84 19042.56 26213.21 22225.17

Art & Culture 7.63 28.80 36.90 110.91 132.59 181.00

General Education 2075.33 2835.16 2719.25 5122.57 5146.15 5287.75

Health and FW (Medical) 769.47 636.98 1227.41 3005.64 4267.32 4207.38

Housing 123.99 595.29 717.08 688.53 737.05 720.48

Information and Broadcasting 3.10 10.49 27.68 31.37 27.01 17.91

Labour and Employment 45.94 62.57 13.19 178.95 20.51 19.50

Others under Social Services 385.19 448.47 591.29 1222.41 1460.92 1447.52

Social Security & Welfare 1545.93 1733.76 3692.33 4497.24 5056.53 5848.92

Sports & Youth Services 185.08 273.49 378.22 452.03 542.03 584.75

Technical Education 117.97 150.19 170.84 142.26 158.07 362.14

Urban Development 2074.81 2326.03 2605.68 2357.98 3079.05 3931.98

Water Supply & Sanitation 409.11 756.95 1011.77 1060.51 1762.42 1674.13

Welfare of SC, ST and OBC’s 336.60 415.73 385.13 883.40 1780.44 1438.69

Total 8080.14 10273.91 13576.76 19753.81 24170.09 25722.15

Administrative Services 164.30 220.50 391.81 512.64 814.75 981.81

Fiscal Services 9.27 36.07 36.51 73.40 54.09 51.44

Organ of State 1.39 2.17 2.19 3.12 7.29 22.48

Pension and Miscellaneous 0.00 0.00 -0.28 0.00 0.00 0.00Services

Total 174.97 258.75 430.22 589.16 876.12 1055.73

3604 20.63 22.50 41.29 58.50 125.99 23.76

Total 20.63 22.50 41.29 58.50 125.99 23.76

Grand Total 14074.53 18994.11 24207.10 39444.02 51385.42 49026.81


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.

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 2013-2014:

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

1 8.26% WBGS 2023 1000.00 25.04.2013

2 7.63% WBGS 2023 1000.00 22.05.2013

3 7.82% WBGS 2023 2000.00 19.06.2013

4 7.98% WBGS 2023 1000.00 03.07.2013

5 9.48% WBGS 2023 1000.00 17.07.2013

6 9.72% WBGS 2023 1000.00 01.08.2013

7 9.84% WBGS 2023 933.58 28.08.2013

8 9.94% WBGS 2023 1500.00 25.09.2013

9 9.35% WBGS 2023 1000.00 09.10.2013

10 9.35% WBGS 2023 566.42 23.10.2013

11 9.42% WBGS 2023 1500.00 06.11.2013

12 9.42% WBGS 2023 1000.00 20.11.2013

13 9.37% WBGS 2023 500.00 04.12.2013

14 9.54% WBGS 2023 1000.00 18.12.2013


Sl. No. Nomenclature Face Value ( ` in crore) Date of Credit15 9.4% West Bengal SDL 2024 800.00 01.01.2014

16 9.26% West Bengal SDL 2024 1200.00 16.01.2014

17 9.42% West Bengal SDL 2024 1000.00 30.01.2014

18 9.72% West Bengal SDL 2024 1000.00 12.02.2013

19 9.85% West Bengal SDL 2024 1000.00 26.02.2014

20 9.70% West Bengal SDL 2024 1000.00 12.03.201421000.00

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


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

1 9.40% West Bengal SDL 2024 1800.00 23.04.2014

2 9.23% West Bengal SDL 2024 800.00 15.05.2014

3 9.15% West Bengal SDL 2024 1000.00 28.05.2014

4 9.00% West Bengal SDL 2024 1000.00 25.06.2014

5 8.98% West Bengal SDL 2024 1500.00 23.07.2014

6 9.10% West Bengal SDL 2024 1500.00 27.08.2014

7 8.99% West Bengal SDL 2024 2000.00 24.09.2014

8 8.74% West Bengal SDL 2024 1500.00 29.10.2014

9 8.44% West Bengal SDL 2024 1000.00 12.11.2014

10 8.45% West Bengal SDL 2024 1000.00 26.11.2014

11 8.17% West Bengal SDL 2024 1000.00 10.12.2014

12 8.27% West Bengal SDL 2024 1000.00 24.12.2014

13 8.10% West Bengal SDL 2025 3000.00 28.01.2015

14 8.08% West Bengal SDL 2025 2500.00 25.02.2015

15 8.10% West Bengal SDL 2025 1300.00 11.03.2015

21900.00



Sl. No. Nomenclature Face Value ( ` in crore) Date of Credit1 8.08% West Bengal SDL 2025 1000.00 24.04.2015

2 8.17% West Bengal SDL 2025 1500.00 27.05.2015

3 8.21% West Bengal SDL 2025 1500.00 24.06.2015

4 8.31% West Bengal SDL 2025 1500.00 29.07.2015


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


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

1 8.09% West Bengal SDL 2026 2000.00 15.06.2016

2 7.85% West Bengal SDL 2026 1500.00 13.07.2016

3 7.69% West Bengal SDL 2026 1000.00 27.07.2016

4 7.63% West Bengal SDL 2026 1000.00 08.08.2016

5 7.58% West Bengal SDL 2026 500.00 24.08.2016

6 7.19% West Bengal SDL 2026 2000.00 28.09.2016

7 7.16% West Bengal SDL 2026 1500.00 13.10.2016

8 7.25% West Bengal SDL 2026 1500.00 26.10.2016

9 7.42% West Bengal SDL 2026 1500.00 09.11.2016

10 6.88% West Bengal SDL 2026 700.00 23.11.2016

11 7.10% West Bengal SDL 2026 2000.00 14.12.2016

12 7.29% West Bengal SDL 2026 2000.00 28.12.2016

13 7.16% West Bengal SDL 2026 2300.00 11.01.2017

14 7.21% West Bengal SDL 2026 2500.00 25.01.2017

15 7.63% West Bengal SDL 2026 2500.00 15.02.2017

16 7.78% West Bengal SDL 2026 3000.00 01.03.2017

17 7.92% West Bengal SDL 2026 5000.00 15.03.2017

18 7.64% West Bengal SDL 2026 1930.52 29.03.2017

34430.52Note: WBGS = West Bengal Government Stock; SDL = State Development Loan

5 8.30% West Bengal SDL 2025 1500.00 26.08.20156 8.17% West Bengal SDL 2025 1500.00 23.09.20157 7.97% West Bengal SDL 2025 1000.00 14.10.20158 8.15% West Bengal SDL 2025 1500.00 13.11.20159 8.18% West Bengal SDL 2025 1200.00 26.11.201510 8.22% West Bengal SDL 2025 1000.00 09.12.201511 8.27% West Bengal SDL 2025 1300.00 23.12.201512 8.31% West Bengal SDL 2025 1000.00 13.01.201613 8.40% West Bengal SDL 2025 1500.00 27.01.201614 8.51% West Bengal SDL 2025 1000.00 10.02.201615 8.88% West Bengal SDL 2025 2500.00 24.02.201616 8.57% West Bengal SDL 2025 1000.00 09.03.201617 8.10% West Bengal SDL 2025 2500.00 23.03.2016

24000.00



Limit of Ways & Means/Overdrafts:

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

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 Special 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 30.09.2014 Special 997.82

1.10.2014 to 31.12.2014 Special 1217.92

01.01.2015 to 31.03.2015 Special 1228.85

01.04.2015 to 31.01.201601.02.2016 to 31.03.201601.04.2015 to 30.06.2015

01.07.201502.07.2015 to 08.07.201509.07.2015 to 12.07.2015

13.07.201514.07.201515.07.2015

16.07.2015 to 27.07.201528.07.2015 to 31.07.2015

2015-16 NormalNormalSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecial

817.501895.001231.431148.111148.571150.131157.001150.271150.341150.361150.47



01.08.2016 to 02.08.201603.08.2016 to 16.08.201617.08.2016 to 18.08.201619.08.2016 to 27.08.201603.09.2015 to 20.09.2015

21.09.201522.09.2015 to 23.09.201524.09.2015 to 30.09.201501.10.2015 to 11.10.2015

12.10.201513.10.2015 to 15.10.201516.10.2015 to 18.10.2015

19.10.201520.10.2015 to 22.10.201523.10.2015 to 02.11.201503.11.2015 to 08.11.201509.11.2015 to 13.11.201514.11.2015 to 29.11.2015

30.11.201501.01.2016

02.01.2016 to 03.01.201604.01.2016 to 10.01.201611.01.2016 to 14.01.2016

15.01.201616.01.2016 to 19.01.201620.01.2016 to 27.01.201628.01.2016 to 01.02.201602.02.2016 to 14.02.2016

15.02.201616.02.201617.02.2016

18.02.2016 to 28.02.201629.02.2016 to 02.03.201603.03.2016 to 21.03.201622.03.2016 to 28.03.2016

29.03.201630.03.201631.03.2016

SpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecial

1174.181175.081185.811176.461174.711191.681177.031177.071161.131161.671161.191161.281162.291161.271161.951161.831161.871164.651228.331179.011159.431179.031180.281180.341179.431180.331180.481181.391209.621183.041192.421183.081182.981181.021289.381274.671287.731194.62



01.04.2016 to 31.03.201701.04.2016 to 15.04.201616.04.2016 to 17.04.201618.04.2016 to 19.05.201620.05.2016 to 23.05.2016

24.05.201625.05.2016 to 01.06.201602.06.2016 to 05.06.201606.06.2016 to 09.06.201610.06.2016 to 12.06.201613.06.2016 to 30.06.2016

01.07.201602.07.2016 to 03.07.201604.07.2016 to 10.07.201611.07.2016 to 12.07.201613.07.2016 to 15.07.201616.07.2016 to 17.07.201618.07.2016 to 27.07.201628.07.2016 to 31.07.2016

01.08.201602.08.2016

03.08.2016 to 15.08.201616.08.2016 to 17.08.201618.08.2016 to 28.08.201629.08.2016 to 18.09.201619.09.2016 to 20.09.201621.09.2016 to 25.09.201626.09.2016 to 30.09.201601.10.2016 to 12.10.201613.10.2016 to 16.10.201617.10.2016 to 18.10.201619.10.2016 to 23.10.201624.10.2016 to 02.11.201603.11.2016 to 10.11.201611.11.2016 to 14.11.2016

15.11.201616.11.2016 to 20.11.201621.11.2016 to 22.11.2016

23.11.2016

NormalSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecial

1895.001150.291147.201169.321170.131182.801173.401183.261184.921184.831184.761246.811227.231317.691318.041317.951317.041317.941318.501295.951312.201296.681318.901291.051290.841291.571291.431291.441295.191294.741294.661293.651293.051293.061293.021299.361293.531293.541293.55

2016-17



24.11.201625.11.2016 to 27.11.201628.11.2016 to 29.11.201630.11.2016 to 01.12.201602.12.2016 to 04.12.201605.12.2016 to 09.12.201610.12.2016 to 12.12.201613.12.2016 to 29.12.201630.12.2016 to 01.01.201702.01.2017 to 03.01.201704.01.2017 to 08.01.201709.01.2017 to 10.01.201711.01.2017 to 12.01.201713.01.2017 to 15.01.201716.01.2017 to 17.01.201718.01.2017 to 29.01.2017

30.01.201731.01.2017 to 01.02.201702.02.2017 to 13.02.2017

14.02.201715.02.2017 to 16.02.201717.02.2017 to 27.02.201728.02.2017 to 19.03.2017

20.03.201721.03.2017 to 23.03.201724.03.2017 to 27.03.201728.03.2017 to 29.03.201730.03.2017 to 31.03.2017

SpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecialSpecial

1295.061322.681295.351110.421113.611118.661114.441118.671396.751296.781277.171298.841277.801276.071276.941276.041036.491276.561277.351037.281037.571028.191028.311030.49938.951089.871079.001105.58


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)

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 per cent ofthe divisible pool and felt that it would serve the twin objectives of increasing the flow of unconditionaltransfers to the States and yet leave appropriate fiscal space for the Union to carry out specific-purpose

2013-14

2014-15

2015-16

2016-17

01.04.2013 to 02.05.201303.05.2013 to 19.09.201320.09.2013 to 28.10.201329.10.2013 to 30.01.201431.01.2014 to 31.03.2014

01.04.2014 to 14.01.201515.01.2015 to 03.03.201504.03.2015 to 31.03.2015

01.04.2015 to 01.06.201502.06.2015 to 28.09.201529.09.2015 to 31.03.2016

01.04.2016 to 05.04.201606.04.2016 to 04.10.201605.10.2016 to 31.03.2017

7.50%7.25%7.50%7.75%8.00%

8.00%7.75%7.50%

7.50%7.25%6.75%

6.75%6.50%6.25%

8.50%8.25%8.50%8.75%9.00%

9.00%8.75%8.50%

8.50%8.25%7.75%

7.75%7.50%7.25%

6.50%6.25%6.50%6.75%7.00%

7.00%6.75%6.50%

6.50%6.25%5.75%

5.75%5.50%5.25%

9.50%9.25%9.50%9.75%10.00%

10.00%9.75%9.50%

9.50%9.25%8.75%

8.75%8.50%8.25%

12.50%12.25%12.50%12.75%13.00%

13.00%12.75%12.50%

12.50%12.25%11.75%

11.75%11.50%11.25%


transfers 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 ` 11,760 crore ( ` 8449 crore in 2015-16 and ` 3311 crore in2016-17) for West Bengal during the award period 2015 to 2020.

While the 14th Finance Commission has recommended higher devolution of net proceeds of Central Taxesalong with a higher grant to Local Bodies and Additional Fund for Disaster Relief, no grant has been givenfor other sector-specific schemes and State-specific schemes. As grants to Local Bodies and Disaster Reliefare in the nature of tied funds, the State has to make allocation to the schemes from the net proceeds ofCentral 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 16.07.2009.

The State Government has constituted the Fourth State Finance Commission vide Notification No. 121-F.B. dated 30 April 2013 under the Chairmanship of Dr. Abhirup Sarkar, Professor of Indian StatisticalInstitute. The Fourth State Finance Commission submitted its report in February, 2016. In terms of Article243 I, sub-clause (4) and Article 243 Y, sub-clause (2) of the Constitution of India, the Report of the FourthState Finance Commission along with the Action Taken Report (ATR) shall be placed before the Assembly.

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 a 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 upgradation 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 ManagementSystem in the exercise. Recently, High-Availability Data Replication (HDR) has been put into operation


through 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 work.

Besides, to overcome the tedious installation and maintenance problems in the client PCs, the very oldclient-server based software pertaining to preparation, publication and monitoring of State budget hasbeen replaced with newly designed browser-based application software, namely i-Budget, incorporatingmany new features apart from ruling out the patch-up work associated with the old software.

The very notion of i-Budget, which went live from 1st April 2014, is based on the sole necessity to strengthenthe backbone of the government functioning by providing efficient and easy government services towardsbudgetary fund allocations and its monitoring thereafter and thereby ensuring better fiscal managementand well-organized financial operations of West Bengal State government.

The project is developed as internet & intranet-based integrated system automating the key aspects ofBudget Estimation, Publication, Release, Re-Appropriation, Augmentation, Surrender and Monitoring ofFunds & Debt accounts of West Bengal Government.

The intended benefits from i-Budget as framed are: (a) To enable the government to monitor the outputsand outcomes of various schemes run by the state government (b) Storing of all the information at a centralplace for sharing financial and performance information and facilitating convergence of service delivery(c) Comprehensive information systems and database to assist decision support in development venturesand day-to-day management / administration of public spending (d) Enhancing returns and value of benefitsto people from development schemes by eliminating misuse/misappropriation of public funds.

The major functions covered under i-Budget are (a) Online Collection of Plan Budget Estimation fromAdministrative Departments (b) Preparation of the Non-Plan Revised Budget of the previous financial yearas well as the Non-Plan State Budget for the ensuing financial year through the developed software fromthe scratch level based on the growth rate and other parameters (c) Timely composition of highly aestheticand accurate Annual Budget Documents (25 nos.) and Appropriation Bills for presentation at the StateLegislative Assembly (d) Management of Release of State Funds and GOI Funds (both State Share & CentralShare) (e) Re-Appropriation, Augmentation and Surrender of Budget Allocations (f) Reconciliation of FundReleases and AG Actuals (g) Monitoring of Borrowing and Lending related to Loans and Advances includingPublic Debt (h) Activities of the various Audit Groups (i) Activities related to Audit Paras (j) Monitoring ofIncomes and Expenditure (k) Meeting up the detailed queries & reports as required for the review meetingsof Hon’ble Chief Minister, Niti Ayog etc. (l) Statistical Analysis, Planning, Forecasting and What-if Analysesfrom the i-Budget Central Repository.

The geographical coverage of i-Budget includes all the 20 administrative districts, including the 344Development Blocks within such districts for Budgetary Allocations of ` 1,60,044.59 Crores (BudgetEstimate: BE 2016-17) to around 22,000 Schemes/Projects being executed throughout the States of WestBengal by 66 Administrative Departments and its sub-offices e.g. Directorates, District and Field Offices,Treasuries/ Pay & Accounts Offices (PAO), Local Bodies / Panchayati Raj Institutions (PRIs) and more than8000 Drawing & Disbursing Officers (DDOs).

State Budget, being a very complicated system has now become a routine exercise for the Finance Departmentevery year. The officials involved with the Budget Branch are now IT-savvy and are motivated for change.i-Budget is proved to be an indispensable tool for formulating the budget figures and monitoring the day-to-day activities in an efficient and scientific way. Debt Management System of i-Budget facilitates bettermanagement of Debts Receipts and Repayments. The Debt Calendar acts as a ready reckoner enabling theauthorities in better exchequer planning.

It is mention-worthy that West Bengal has earned the distinction of becoming the lead state in the countryto prepare a fully computerized State Budget. The NIC team of New Delhi involved in the Computerization


of Central Budget visited WB State Secretariat for a detailed study in this regard so that i-Budget might beused for formulation & publication of Central Budget. The Hon’ble Chief Minister and the Finance Ministeroften refer to this project of automating the Budget process as a very good example for Best Practices ine-Governance.

i-Budget is developed as an integrated system to render various e-Services pertaining to Budget Preparation,Publication, Monitoring of Funds and Debt accounts of West Bengal Government . It covers the detailedDemands for Grants (Budget Expenditure), Receipts under Consolidated Funds (Budget Receipts), Receiptsand Disbursements under Contingency Fund and Public Accounts. The key components of i-Budget aredescribed below:-

Plan Budget Estimation: Requisite application s/w is made available online to facilitate all AdministrativeDepartments to enter head-of-account wise Plan Budget Estimates towards framing of Annual State Budget.

Non-Plan Budget Estimation: Based on the archival data and other aspects as decided by the competentauthority, detailed head-of-account wise Non-Plan Budget is prepared using i-Budget in scientific manner.

Budget Publications, Appropriation Bills & Other Statutory Reports: i-Budget facilitates towards timelycomposition of highly aesthetic and accurate Annual Budget Documents in statutory formats for presentationat the State Legislative Assembly. Total 25 numbers of Budget Publications are generated from the systemwhich includes Annual Financial Statement, Vote on Accounts for Expenditure, Summary of Demands forGrants, Receipts under Consolidated Fund, Contingency Fund and Public Accounts, Statement of Grossand Net Expenditure under Non-Plan and Plan Heads, Budget at a Glance, Key to the Budget Documents,Detailed Demands for Grants (Budget Publication No. 11 to 25), Summary for Sector-wise DepartmentalPlan Outlay, Demands for Supplementary Grants. Generation of Other Standard Reports e.g. AppropriationBills, Reports for Periodical Performance Review of Administrative Departments by the Hon’ble ChiefMinister, Reports for Niti Ayog, Finance Commission etc. are generated on a mouse click using i-Budget.

Business Intelligence: i-Budget facilitates strong MIS support to the Administration. Various structuredreports are generated viz. different Account Head-wise Plan & Non-Plan Budget Abstracts, different AccountHead-wise Plan & Non-Plan Budget Details, Plan Layout Query, different Account Head-wise Salary &Non-Salary breakups, Plan Sector wise Budget Abstract Report and its comparative analysis, Budget Detailsunder Special Component Plan for Schedule Castes, Financial year wise Budget Analysis for Expenditure,Receipts, Public Accounts and Contingency Fund, State Plan Earmark Matrix, Budget Indicators to generatereal-time figures from Budget database e.g. GSDP at current price, Fiscal Deficit, Debt, Contingencyliabilities, Revenue Deficit, State Tax Growth etc. SMS-based and Mobile App-based supports are alsomade available.

Release of Funds: Once Budget Estimates is accepted by the State Legislature, release of funds is doneusing i-Budget as and when required as per discretion of competent authorities through generation ofU.O.

Re-Appropriation, Augmentation & Surrender of Funds: The developed system is proved to be an efficienttool to do the related activities only after ensuring the admissibility.

Apart from core Budget Software, following applications are in place under i-Budget. These are:

Integrated Debt Management Information System (for better management of receipts and repaymentsof loans from NSSF, Open Market Borrowings, RIDF, National Cooperative Development Corpora-tion (NCDC) Loan, Borrowing from Central Government, WBIDFC, Power Bond, LIC)

Monitoring of Receipts & Expenditure of GOI Funds

GOI Receipts Confirmation System

Audit Para Monitoring System


Rural Infrastructure Development Fund (RIDF) Monitoring System

Workflow-based File & Letter Tracking System etc.

i-Budget provides the following transactional services:-

Enforces a uniform working procedure in all Administrative Departments for works relating withBudget Estimation, Publication, Release, Re-Appropriation, Augmentation, Surrender and Monitor-ing of Funds & Debt accounts of West Bengal Government

Incorporated ideal workflow for each process and relevant government orders as outcome of eachprocess

Extensive built-in data validation checks Incorporated generation of Government Orders releasing budgetary allocations and informational

services through (a) Management of Release of Budgetary Allocations (b) Management of Re-Appro-priation / Augmentation of Budget Allocations (c) Management of Release of Funds received fromGovernment of India as Loan (d) Management of Letter of Credit (LOC) (e) Management of RuralInfrastructure Development Fund (RIDF) (f) Management of Borrowing & Lending related to Loans &Advances including Public Debt etc.

Debt Management System of i-Budget facilitates in better management of Debts Receipts & Repay-ments. The Debt Calendar acts as a ready reckoner enabling the authorities in better exchequerplanning.

Electronic movement of Files/Letters through workflow process Extensive Reporting facility e.g. e-Registers, e-Reports etc. Easy tracking of time taken for disposal of Files/Letters & dispatch at each level Integrated with NIC SMS Gateway – for both PUSH SMS alerting Recipients & PULL SMS to fetch

information from central database

All the budget documents including the Budget Publications are also available in the website of the FinanceDepartment (www.wbfin.nic.in).

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/ West BengalAppropriation (Vote-on-Account) Act to the administrative Departments andall others concerned b) Issuing of a Memorandum authorizing theadministrative Departments/ Controlling Authorities to make allotments offund out of the Vote-on-Account provision for a first 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 preceding financial 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 Budget provisionafter 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 the AG,West Bengal into the database of the Budget Monitoring System.

OCTOBER and NOVEMBER Initial/persuasion work for obtaining Non-Plan Estimates for RE of the current


Month / Months Events / Work performed

year and the BE of the following year from the Administrative Departments.Preparation of Financial Resources for the following year andLatest Estimates of Resources for the current year in terms of the guidelines ofthe Planning Commission of India.

DECEMBER Meeting with the Planning Commission of India in connection with theassessment of Financial Resources for the Annual Plan of the following yearand the Latest Estimates of the current year.

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

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

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

Publications

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

Publication Nos. Subject matterBP No. 1 Annual Financial Statement of the Government of West Bengal

BP No. 2 Vote on Account for Expenditure of the Government of West Bengal

BP No. 3 Details of Departmental Non-Plan/Plan Schemes as included in Demands for grant

BP No. 4 Receipts under Consolidated Fund & Explanatory Memorandum thereon underRevenue Account

BP No. 5 Receipts & Disbursements under Contingency Fund & Public Accounts andExplanatory Memorandum thereon

BP No. 6 Statement showing Guarantees given by the State Government and Financial Trendof the State

BP No. 7 Statement Showing Financial Results of the Important Schemes of Govt. involvingtransactions of commercial and semi- commercial nature

BP No. 8 Statement of Gross and Net Expenditure under Non-Plan and Plan

BP No. 9 Budget at a Glance

BP No. 10 Key to Budget Documents

BP No. 11 Detailed Demands for Grants [Demands 1, 2 (Sl), 3, 4 & 5]

BP No. 12 Detailed Demands for Grants [Demands 6, 7, 8 & 65]

BP No. 13 Detailed Demands for Grants [Demands 10 & 11]

BP No. 14 Detailed Demands for Grants [Demands 14, 15 & 51]

BP No. 15 Detailed Demands for Grants [Demand 18]

BP No. 16 Detailed Demands for Grants [Demands 16, 19, 20, 21, 22 & 23]



Publication Nos. Subject matterBP No. 18 Detailed Demands for Grants [Demand 25]




BP No. 22 Detailed Demands for Grants [Demands 40, 41, 42, 43 & 45]


BP No. 24 Detailed Demands for Grants [Demands 55, 58, 59, 61 & 62]

BP No. 25 Supplement to the Budget-Transfer of Fund to the Rural and Urban Local Bodies

BP No. 26 Detailed Demands for Grants [Demands 68 & 69]



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 Deptt. Code

1 Legislative Assembly Secretariat LA

2 Governor’s Secretariat GS

3 Council of Ministers CL

4 Agricultural Marketing AM

5 Agriculture

a) Agriculture AG

b) Agriculture (Sericulture) SR

6 Animal Resources Development AD

7 Backward Classes Welfare SC

8 Cooperation CO

9 Commerce & Industries Incorporated in D.No. 75

10 Consumer Affairs CA

11 Micro, Small & Medium Enterprises and Textiles(Formerly: Micro & Small Scale Enterprises and Textiles) CS

12 Planning Incorporated in D. No. 71

13 Higher Education Incorporated in D. No. 70

14 Mass Education Extension and Library Sciences EM

15 School Education ES

16 Environment EN

17 Excise Incorporated in D. No. 18



18 Financea) Finance (Audit) FAb) Finance (Excise) EXb) Finance (Institutional Finance) IFc) Finance (Revenue) FT

19 Fire & Emergency Services FE

20 Fisheries FI

21 Food & Supplies FS

22 Food Processing Industries & Horticulture FP

23 Forests FR

24 Health & Family Welfare HF

25 Public Works

a) Public Works PW

b) Public Works (Roads) PR

26 Hill Affairs Incorporated in D.No. 68

27 Home Incorporated in D.No. 68

28 Housing HO

29 Industrial Reconstruction Incorporated in D.No. 75

30 Information & Cultural Affairs IC

31 Information Technology & Electronics IT

32 Irrigation & Waterways IW

33 Correctional Administration JL

34 Judicial JD

35 Labour LB

36 Land & Land Reforms Incorporated inD. No. 69

37 Law LW

38 Minority Affairs and Madrasah Education MD

39 Municipal Affairs Incorporated inD. No. 72

40 Panchayats & Rural Development PN

41 Parliamentary Affairs PA

42 Personnel & Administrative Reforms and e-Governance(Formerly: Personnel & Administrative Reforms) HR

43 Power and Non-Conventional Energy Sources PO



44 Public Enterprises Incorporated in D. No. 75

45 Public Health Engineering PH

46 Refugee Relief & Rehabilitation Incorporated in D. No. 69

47 Disaster Management Incorporated in D. No. 73

48 Science and Technology Incorporated in D.No. 70

49 Youth Services & Sports (Formerly:Sports and Youth Services)a) Youth Services and Sports (Sports) SPb) Youth Services and Sports (Youth Services) YS

50 Sunderban Affairs SA

51 Technical Education & Training ET

52 Tourism TM

53 Transport TR

54 Urban Development Incorporated in D. No. 72

55 Water Resources Investigation & Development WI

56 Women Development and Social Welfare Incorporated in D. No. 74

57 Bio-Technology Incorporated in D. No. 70

58 Paschimanchal Unnayan Affairs PM

59 Self-Help Group and Self-Employment SH

60 Civil Defence Incorporated in D.No. 73

61 Chief Minister’s Office CH

62 North Bengal Development NB

63 Statistics and Programme Implementation Incorporated in D. No. 71

64 Child Development Incorporated in D. No. 74

65 Tribal Development TW

66 Sericulture Incorporated in D. No. 05



67 Public Enterprises and Industrial Reconstruction Incorporated in D. No. 75

68 Home and Hill Affairsa) Home and Hill Affairs (Constitution & Elections) CEb) Home and Hill Affairs (Commonwealth Relations) CRc) Home and Hill Affairs (Defence) DFd) Home and Hill Affairs (Foreigners & NRI) PTe) Home and Hill Affairs (Hill Affairs) HAf) Home and Hill Affairs (Police) HPg) Home and Hill Affairs (Political) PLh) Home and Hill Affairs (Press) PSi) Home and Hill Affairs (Special) SL

69 Land & Land Reforms and Refugee Relief & Rehabilitationa) Land & Land Reforms and Refugee Relief &Rehabilitation (Land) LRb) Land & Land Reforms and Refugee Relief &Rehabilitation (RR&R) RE

70 Higher Education, Science & Technology & Biotechnologya) Higher Education, Science & Technology & Biotechnology EH(Higher Education)b) Higher Education, Science & Technology & Biotechnology ST(Science & Technology)c) Higher Education, Science & Technology & Biotechnology BT(Biotechnology)

71 Planning, Statistics & Programme Monitoringa) Planning, Statistics & Programme Monitoring (Planning) DPb) Planning, Statistics & Programme Monitoring SI(Statistics & Programme Implementation)

72 Urban Development and Municipal Affairsa) Urban Development and Municipal Affairs (Urban Dev.) UDb) Urban Development and Municipal Affairs MA(Municipal Affairs)

73 Disaster Management and Civil Defencea) Disaster Management and Civil Defence RL(Disaster Management)b) Disaster Management and Civil Defence CV(Civil Defence)

74 Women & Child Development and Social Welfarea) Women & Child Development and Social Welfare SW(Women Development & Social Welfare)b) Women & Child Development and Social Welfare CW(Child Development)

75 Large Industries & Enterprisesa) Large Industries & Enterprises (Commerce & Industries) CIb) Large Industries & Enterprises (P.E. & I.R.) PI


RIDF CELL

Rural Infrastructure Development fund (RIDF) was established in the Financial Year 1995-96 with theNational Bank of Agriculture and Rural Development (NABARD) as the funding agency to give loan toState Governments and 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) RuralConnectivity (i) Other rural infrastructure projects. Government of India finalizes and indicates a State-wise target of NABARD Loan each year. Finance Department of Government of West Bengal is the NodalDepartment to monitor the flow of funds and the repayment of loans. The concerned AdministrativeDepartments with the approval of District Planning Committee send specific projects directly to NABARDfor RIDF loan with a copy to Finance Department. NABARD approves of the projects under respectivetranches in their Project Sanctioning Committee with certain terms and conditions for disbursement,repayment of loan and the rate of interest. Mobilisation advance for RIDF projects are granted by NABARDupto 20% of the total RIDF loan sanctioned, immediately after sanction of the projects and subsequentfund is released on the basis of expenditure incurred in the project. Government of West Bengal executesan irrevocable letter of authority in favour of RBI, Kolkata to debit the repayment of loan and payment ofinterest from the current account of Government of West Bengal on the basis of demand notice of NABARD.

Finance Department has launched RIDF software in Finance Department’s official website(www.wbfin.nic.in) on 01.06.2016. Administrative departments are entering data relating to departmentalreleases, awarded costs etc. of the RIDF/ Warehouse Infrastructure Fund (WIF) projects from their end inthe software to help deriving updated information relating to the sanctioned projects.

So far, RIDF loan has been available from NABARD in twenty two tranches. NABARD sanctioned‘16214.90 crore and disbursed ‘11573.53 crore under RIDF-I to RIDF-XXII till 31 March 2017. Outstandingbalance as on 31.03.2017 after repayment of RIDF loan is ‘6223.25 crore. Government of India approvedof the XXIInd tranche of RIDF from the year 2016-17 onwards covering eligible activities for projects ofthirty-six specific items including Agriculture and related sectors, Social sectors and Rural connectivity.The National Institution for Transforming India (NITI) Aayog approved of ‘1800 crore for the StateGovernment under RIDF and NABARD Warehousing Scheme (NWS) during 2016-17. The prevailing rateof interest on RIDF loans is 5.00% p.a. (i.e. Bank Rate 6.50% minus 1.50%).

Basic information about RIDF tranches X to XXII are given below:

Tranche Year No. of of Amount of Loan Released by NABARD (`in lakh)Introduction Projects Sanctioned Amount during Total amount underSanctioned ( `in lakh) the year different tranches

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


Tranche Year No. of of Amount of Loan Released by NABARD (`in lakh)Introduction Projects Sanctioned Amount during Total amount underSanctioned ( `in lakh) the year different tranches

during the year

RIDF XVIII 2012-13 357 149929.90 26694.37 80000.00

RIDF XIX 2013-14 425 173208.50 32288.32 120000.00

RIDF XX 2014-15 446 158173.35 31856.65 150896.00

RIDF XXI 2015-16 374 151378.00 36358.82 151377.03

RIDF XXII 2016-17 278 132135.00 33191.58 130381.78

Tranche-wise Release of fund by NABARD during 2016-17

(Rs. in lakh)

Tranche XV 89.15

Tranche XVI 1580.89

Tranche XVII 1949.06

Tranche XVIII 1038.96

Tranche XIX 8948.35

Tranche XX 27568.33

Tranche XXI 46521.71

Tranche XXII 33191.58

WIF (2013-14) 3593.32

WIF (2014-15) 5900.43

Total 130381.78

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 SuperintendentEngineer in the Civil Wing of the West Bengal Senior Service of Engineers under P.W.D. holds the post.Two posts of Executive Engineers were created in the RIDF Cell for scrutiny of projects of differentDepartments. One Executive Engineer is posted in Finance Department for scrutiny of RIDF/WIF Project.Tranche I to XVI have been closed. Tranches XVII to XXII are ongoing.


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 the flow of funds andcompilation of various reports related thereto in respect of the Externally Aided Projects (EAP). The statusesof implementation of EAPs during 2015-16 and 2016-17 are stated as below:

EXTERNALLY AIDED PROJECTS (EAP)

(`in crore)

Name of Project Donor Total Loan / Plan Expenditure ACA ACAProject Grant Outlay incurred Received claimed

Cost Amount (2015-16) (2015-16) but notreceived

1 2 3 4 5 6 7 8

Purulia Pumped Storage JBIC 2952.60 2492.40 60.00 107.213 107.213 0.00Project

Kolkata Solid Waste JBIC 170.20 143.90 48.00 9.5626 9.5626 0.00Management ImprovementProject (New)

Kolkata Environmental DFID/ 1999.00 1353.00 248.00 57.7996 57.7996 0.00Improvement Project ADB

Institutional Strengthening of World 1081.00 920.00 150.00 235.4807 235.4807 0.00Gram Panchayats (ISGP) Bank

Preparation of Coal-fired World 652.20 482.00 28.65 28.12 28.12 0.00Power Station Rehabilitation Bankat BTPS Unit No.5

Accelerated Development of World 1380.00 1380.00 260.00 150.6291 150.6291 0.00Minor Irrigation in West BankBengal

Integrated Forests Wildlife & JBIC 400.00 400.00 20.00 36.3378 36.3378 0.00Biodiversity ConservationProgramme

SASEC Road Connectivity ADB 3289.00 3094.01 223.56 41.6529 41.6529 0.00(Tr-I)


Name of Project Donor Total Loan / Expenditure ACA ACAProject Grant incurred Received claimed

Cost Amount (2016-17) (2016-17) but notreceived

1 2 3 4 5 6 7

West Bengal Accelerated World 1380.00 1380.00 100.2746 100.2746 0.00Development of Minor BankIrrigation Project

Coal-fired Generation World 652.00 482.00 8.3724 8.3724 0.00Rehabilitation Project Bank

West Bengal Forest and Japan 400.00 400.00 41.1914 41.1914 0.00Biodiversity ConservationProject

KEIIP Project ADB 1999.00 1353.00 137.2271 137.2271 0.00

SASEC Road Connectivity ADB 3289.00 3094.01 218.2259 218.2259 0.00Investment Programme(Tranche-I)

Kolkata Solid Waste JBIC 170.20 143.90 10.3388 10.3388 0.00Management Project

West Bengal PWSP (P) Japan 2952.60 2492.40 0.2725 0.2725 0.00

WB Institutional Strengthening World 1081.00 920.00 14.5020 14.5020 0.00of Gram Panchayats Project Bank(ISGPP)

(` in crore)


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.

Initially, one senior officer of West Bengal Statistical Service has been placed in the Statistical Cell ofFinance Department for the stipulated work since March, 2004 and to act as over all in-charge of the Cell.Later he has been acting as Adviser of Statistical Cell, Finance Department vide order no. 7588-F, dated17th 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 Medium Term Fiscal Policy Statement & Fiscal Policy Strategy Statement in everyfinancial year during budget.

Assistance to the Hon’ble Finance Minister, Finance Secretary and Budget Branch of FinanceDepartment in the form of statistics etc.

The Cell acts as office of liaison for Finance Department with Department of Planning, Statisticsand Programme Monitoring for exchange of data, views and finalization of state economic figuressuch as GVA, GSDP, IIP, CPI etc.


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 elaborating on the objectives, infrastructure sectors tobe covered, PPP process, role of the Govt. etc. vide FD Notification no. 5267-F(H) dated 21/06/2012,Finance Department was declared to be the nodal department to co-ordinate with different State Govt.departments, Authorities and agencies to provide support to the process of implementation of PPP projects.

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 to approve PPP Projects.PPP projects with values above Rs. 50 crore were to be placed before the Standing Committee of theCabinet on Industry, Infrastructure and Employment.


At present, Joint Secretary, Finance Department is in charge of PPP Cell. He is assisted by Deputy Secretaryand Financial Analyst & ex-officio Assistant Secretary to be reinforced with one PPP Expert and one FinancialExpert. Status of sanctioned strength vis-à-vis present deployment is as under.

Principal Secretary (Finance)

Joint Secretary (Finance)

Deputy Secretary (PPP) PPP

Assistant Secretary (PPP) Financial Expert

Legal


Designation of Post Sanctioned strength Present strength VacancyDeputy Secretary 1 1 Nil

Assistant Secretary 1 1 Nil

PPP Expert 1 1 Nil

Financial Expert 1 1 Nil

Legal Expert 1 Nil 1

Total 5 4 1


Nature of work

1. Creation of PPP Advisory framework for line departments of State Govt. by formation of panels ofSectoral Transaction Advisors

2. Vetting of PPP documents viz. Expression of Interest (EoI), Request for Qualification (RFQ), Requestfor Proposal (RFP), Concession Agreement (CA), Lease Agreement (LA), Escrow Agreement etc. andDetailed Project Report (DPR)

3. Creation of PPP-related literature, website and other documents

a. The PPP Cell published a “PPP Handbook” on December 1, 2014 for the benefit of thefunctionaries in the Administrative Departments

b. The Cell is developing a dedicated PPP website of West Bengal to showcase the on-going andproposed PPP Projects of the State to benefit the investors.

4. Creation of PPP Project database of West Bengal

5. Checking financial feasibility of PPP Projects

6. Preparation of reports for ECOS/Standing Committee, and

7. Preparation of Request for Proposal (RfP) for selection of Transaction Advisors for departmental use(viz. Legal Consultant, GST Consultant, PPP etc.).


In order to assist the Administrative Departments in identifying projects that are apt for implementationunder PPP mode and also to help them in the process of procurement, one Sector-specific panel of TransactionAdvisors (TA) for eight sectors of infrastructure was prepared by Finance Department vide F.D. Notificationno. FS-116(PPP Cell)/2012 dated 10/09/2012.

Various methods to be adopted for selection of the Transaction Advisors (TA) were also prescribed vidememo no. 119/PPP-C dated 04/10/2012.

Government Departments vide F.D. Memo no. 8384-F(Y) and 8385-F(Y) dated 22/11/2013, were exemptedfrom the necessity of obtaining F.D.’s approval to the Terms of Reference (TOR) of TA ‘s for PPP and otherprojects.

It was clarified vide Government Memorandum no. 8954-F(Y) dated 20 December 2013 that the terms ofreference of appointment of Transaction Advisors (TA) should include vetting of the PPP documents/ DPRfrom the legal point of view.

To bring uniformity in the process of engagement and service delivery by TA, a time schedule was prescribedvide Government Memorandum no. 2633-F(V) dated 20 May 2014.

Immediate targets

The Cell is equipped with computers connected to LAN network.

A website is being developed for the Cell with an objective to emerge as a centre of excellence for PPPinitiatives aimed at robust growth of a world-class physical and social infrastructure in the state. The portalwill keep all relevant information about the mooted PPP projects in the state and will act as a multifacetedinstrument for the functionaries in administrative Departments in stages of project conceptualisation,development and monitoring. It will also provide facilities for MIS report generation, best suited to therequirements of different authorities. For private entrepreneurs, the site will showcase the whole galaxy ofPPP projects.


No. of files received, disposed of and pending during 2014-15

Financial Year 2015-16 2016-17

PPP Projects Other matters PPP Projects Other matters

Opening no. of files Nil Nil Nil Nil

New cases added 26 24 46 26

Total no. of cases 26 24 46 26

No. of cases disposed of 26 24 46 26

% of cases disposed of 100 100 100 100

No. of cases pending Nil Nil Nil Nil

Publications

The Cell has published “PPP Handbook” on December 1, 2014 for the benefit of the functionaries in theadministrative Departments.


145

AUDIT BRANCHAUDIT BRANCHAUDIT BRANCHAUDIT BRANCHAUDIT BRANCH

In terms of Rules of Business framed under Article 166(3) of the Constitution of India, the FinanceDepartment, Government of West Bengal is responsible for management of finances of the StateGovernment. It is concerned with all economic and financial matters affecting the State as a whole includingmobilisation of resources and allocation of resources for infrastructural development, social welfare, humandevelopment and administrative purposes. The functions of Finance Department are performed throughfive Branches. Audit Branch is one of them.

Objective

The Audit Branch is the coordinator of all Branches under Finance Department and works as theadministrative group of this Department.The Audit Branch scrutinises different proposals with financial implications, service matters beforeimplementation by the respective Departments. Advice is also given to various Departments in the matterof W.B.S.R., W.B.F.R. & W.B.T.R. etc.Audit Branch also sees the Audit matters of Finance (Revenue & Excise) Department, Small SavingsDirectorate; Establishment matters of Finance Department, Personal Assistants’ Pool, Internal Audit Wing,Data Processing Centre, Statistical Cell and Assembly Matters. This Branch also functions as the NodalAgency in respect of matters relating to State Public Service Commission, West Bengal AdministrativeTribunal and State Pay Commission and also in respect of State Finance Commission as constituted fromtime to time.

Groups under the Branch

The Audit Branch has been split up into several Groups, each being assigned a sepcialized job of auditingand scrutinising different proposals with financial implication of finance-related issues of all the 52 (fiftytwo) administrative Departments. Further, in order to deliver uniformity in approach on service and paymatters, Treasuries, pensions etc., there are specialised groups in Audit Branch like Group-P, Group-T,Group-J, Pension Cell etc. Very recently a cell named styled as “PSU” cell has been formed for restructuringof Public Sector Undertakings under the Government of West Bengal.Audit groups of Finance Department, the administrative Departments attached to them and staffstrength of respective Groups are given hereunder:

1 Group-AI Agriculture, Animal Resources Development, Agricultural Marketing, Fisheries andCo-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, SunderbanAffairs, 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, BackwardClasses Welfare, Women & Child Development and Social Welfare Departments.

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, North BengalDevelopment 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.11 Group-M West Bengal Financial Corporation, West Bengal Infrastructure Development

Finance 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, Economic OffencesInvestigation Cell, Policy Planning Unit, Assembly Matters, West BengalAdministrative Tribunal and Accounts 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 Finance Deptt.’sLibrary.

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, administrationof Directorate of Treasuries & Accounts, Cadre-controlling Group in respect ofWest Bengal Audit & Accounts Services, proposals relating to purchase / hiring ofcars, purchase of office equipment, sanction of telephones, expenditure forrefreshment in meetings /seminars.

8 Pension Cell All sorts of pension cases received from different corners of State Governmentoffices.

9 PPP Cell (i) Providing necessary direction and hand-holding support to the departmentsponsoring PPP project.(ii) Three (03) posts were created viz. (a) PPP Expert, (b)Financial Expert and (c) Deputy Director

10 E-governance (i) All issues including policy formulation relating to Government Receipt PortalGroup System (GRIPS), Integrated Financial Management System (IFMS) etc.

(ii) Matters related to Internet and Intranet connectivity through West Bengal State-Wide Area Network (WBSWAN) and Multi-Protocol Level Switching (MPLS) to allDirectorates.


Group-wise staff strength :

Group Name Staff strengthGroup -AI 11Group -AII 09Group -B 13Group -C 12Group -D 11Group -E 09Group -F 12Group -G 07

Group -H (“Nabanna”) 94Group -H (“Writers’ Buildings”) 43

Group -I 13Group -J 09Group -K 04Group -L 11Group -M 09Group -O 08Group –P1 21Group –P2 27Group -R 13Group -S 10Group –T 25

Total 375

Order Number System

The Audit Branch has introduced a new system of issuing Govt. order numbers during 2016-17 indicatingtherein file no. along with Group names wherefrom the file no. along with the Group concerned can bereadily identified.

Computerisation

Audit Branch is working on the issue to make the Department computerised. Computer and accessoriesare provided to all the staff so that the assigned work can be disposed of smoothly and more efficiently andperfectly. “E-Governance Group” under this Branch is working on the issue to make the Departmentdigitised. This Group looks after the issues including policy formulation relating to

(i) Government Receipt Portal System (GRIPS),

(ii) Integrated Financial Management System (IFMS),

(iii) West Bengal State Wide Area Network (WBSWAN)

(iv) Multi Protocol Label Switching (MPLS) to all Directorates and

(v) Workflow based File Tracking System (WFTS).


All the Groups under this Branch issue auto-generated U.O. no. to respective proposals of respectiveDepartments.

Payments of all monetary claim to the entire set of employees and other vendors are made through online.‘e-Service’ under HRMS has been introduced to provide better services to all employees. Employees canapply for GPF Loan, LTC / HTC and Leave through online and can see the latest status from their offices.

Training

Officers and staff of this Department regularly attend training programmes and workshops organised byATI to upgrade their efficiency and equip themselves with the newly-introduced various online services.

Files received, disposed of and pending at various Groups and Branches of Finance Department inFinancial Years 2015-2016 and 2016-2017:

Group Name 2015-2016 2016-2017

Received Disposed of Pending Received Disposed of Pending

AI 348 345 03 397 391 06

AII 223 223 Nil 223 223 Nil

B NA NA NA 173 173 Nil

C NA NA NA 538 538 Nil

D NA NA NA 1237 1237 Nil

E NA NA NA 189 189 Nil

F 397 396 01 507 492 15

G NA NA NA 136 136 Nil

H (“Nabanna”) 257 257 Nil 219 219 Nil

H(“Writers’ 927 NA NA 927 927 Nil Bldgs. “)

I 470 470 Nil 457 450 7

J NA NA NA 127 127 Nil

K 8 8 Nil 9 9 Nil

L 272 238 34 272 238 34

M 78 78 Nil 78 78 Nil

O 334 334 Nil 381 381 Nil

P1 NA NA NA 1123 1052 71

P2 3660 3660 Nil 3005 2788 217

R 477 450 27 605 591 14

S 112 111 01 124 124 Nil

T NA NA NA 2441 2441 Nil

NA : Not Available


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 84 Treasuries/ Pay & Accounts Offices including an e-Treasury, Kolkata CollectorateTreasury and Pension Disbursement Cell under the Government of West Bengal.

Organizational Structure

The Organizational Structure of the Directorate is elucidated here under:

DIRECTOR

ADDL. DIRECTOR ADDL. DIRECTOR

(ADMINISTRATION) (PENSION DISBURSEMENT)

JOINT DIRECTOR JOINT DIRECTOR DEPUTY DIRECTOR (COMPUTER MONITORING) (ADMINISTRATION)

DEPUTY DIRECTOR DEPUTY DIRECTOR ASSTT. PENSION DISBURSINGOFFICER

ASSTT. DIRECTOR ASSTT. DIRECTOR J.A.O.

J.A.O. CUM A.O.

INSPECTOR OF TREASURIES



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 the Administrative Wing includingthe Computer Monitoring and R.B.D. Cell at Mitra Building (3rd Floor), 8, Lyons Range, Kolkata- 700 001and another is the Pension Disbursement Cell (P.D. Cell) situated at Johar Building (5thFloor), P-1, HydeLane, Kolkata-700 073. Total sanctioned strength of officers and staff in the Directorate is 75 (seventy five)out of which 46 (forty six) posts were created for the Administrative Wing and the rest 29 (twenty nine) forthe Pension Disbursement Cell.

Statements showing the staff pattern and present staff strength of these offices are furnished separately.

Administrative Wing

Sl. No. Designation of Post Sanctioned Present VacancyStrength Strength

1. Director of Treasuries & Accounts, West Bengal 1 1 Nil

2. Additional Director of Treasuries & Accounts, W.B. 1 Nil 1

3. Joint Director, Monitoring Cell (Computer) 3 3 Nil

4. Deputy Director of Treasuries & Accounts, W.B. 2 2 Nil

5. Assistant Director of Treasuries & Accounts, W.B. 1 1 Nil

6. Junior Accounts Officer-cum-Administrative Officer 1 1 Nil

7. Inspector of Treasuries 4 4 Nil

8. Head Clerk 3 3 Nil

9. U. D. Clerk 6 3 3 posted inP.D. Cell

10. L. D. Clerk 5 3 2

11. Supervisory Grade Typist 1 1 Nil

12. Stenographer 1 1 Nil

13. Bengali Translator 1 Nil 1

14. Steno-Typist Grade-I 1 Nil 1

15. Steno-Typist Basic Grade 1 Nil 1

16. Typist Grade-I 1 1 Nil



17. Typist Basic Grade 2 1 1

18. Muharrir Grade-I 1 1 Nil

19. Muharrir Grade-II 1 1 Nil

20. Cash Sarkar 1 1 Nil

21. Duplicating Operator 1 1 Nil

22. Duftry 1 1 Nil

23. Group – D, Grade – I 2 1 1 posted inP.D. Cell

24. Group – D 3 1 2

25. Night Guard-cum-Durwan 1 1 Nil

Total 46 33 13

Pension Disbursement Cell


1. Additional Director (Pension Disbursement) 1 1 Nil

2. Deputy Director 1 1 Nil

3. Assistant Pension Disbursement Officer 1 1 Nil

4. Junior Accounts Officer 4 4 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 3 **

12. Group-D 4 Nil 4

13. Night Guard-cum-Durwan 1 1 Nil

Total 29 20 (+4) 09

*3 additional UDC posted due to shortage of 4 LDC posts**1 additional Group-D Grade-I posted from Headquarters Objectives/ Nature of work/ Responsibilities

The Directorate of Treasuries and Accounts, West Bengal was formed to look after the work of theTreasuries in the State and to impart training to the Treasury officials. The functions of the Directorateincludes inter alia –


Monitoring the activities of the Treasuries/ Pay and Accounts Offices under the control of FinanceDepartment and providing guidance to the Treasury Officers on functional matters.

Modernization of the Treasuries and Pay and Accounts Offices.

Inspection of Treasuries and Pay & Accounts Offices.

Allotment of DDO Code to the Drawing and Disbursing Officers of the newly established StateGovernment offices.

Allotment of Bank Code for each Bank Account opened by State Government Departments.

Nodal Officer in respect of New Pension Scheme (NPS) for the members of the All India Servicesborne in the State Cadre.

Maintaining liaison with the Accountant General (Accounts and Entitlement), West Bengal,Reserve Bank of India and other Agency Banks on matters related to the Treasuries.

Publication of Rules, Manuals and Compendium of Government Orders for use of the TreasuryOfficers and other Departmental Officers dealing with receipts and payments on GovernmentAccounts.

Organization of training sessions for and meeting sessions with the Treasury Officers and theDrawing and Disbursing Officers.

Clarification on issues related to the West Bengal Treasury Rules, West Bengal Financial Rules etc.

Conduct of inquiry into the alleged irregularities in the Treasury functions.

Status of Treasuries in West Bengal

At present, there are 84 (eighty four) Treasuries including one e-Treasury and 4 (four) Pay and AccountsOffices and one Pension Disbursement Cell under the functional control of the Directorate of Treasuriesand Accounts, West Bengal. All Treasuries and the Pay and Account Offices are linked with the ReserveBank of India or the Agency Banks i.e. State Bank of India, Central Bank of India and United Bank of India.Government transactions – both receipts and payments are carried out through these Banks which submitDaily Accounts or Daily Scrolls along with the paid instruments to the Treasuries at the end of each dayand a monthly abstract i.e. Date-wise Monthly Statement (DMS) at the close of the month.

There is at least one Treasury in every District or Sub-Divisional Headquarters and in some cases, dependingon the volume and the nature of transactions, more than one Treasury have been established in the Districtheadquarters and in some big Sub-Divisions for speedy disposal of the financial activities of the StateGovernment. There are 34 (thirty four) Treasuries at 20 District headquarters including 2 (two) in Kolkataand 49 (forty nine) in 45 Sub-Divisions.

e-Treasury started functioning from 14 May 2008 under the Directorate of Treasuries and Accounts, WestBengal with State Bank of India, Chowringhee Branch; United Bank of India, Old Court House StreetBranch and Central Bank of India, Kolkata Main Branch as its link Bank to account for the e-receipts of taxrevenues collected through the Online System of Tax Receipts (OLSTR). Consequent upon theimplementation of Government Receipt Portal System (GRIPS) in the year 2012, it was linked with ReserveBank of India, Public Accounts Department, Kolkata. Now, the revenues collected online through 21(twenty one) authorized Banks are reported to the e-Treasury through the Reserve Bank of India for inclusionin the Government Accounts of the State.

In Kolkata, the payment functions are done by the Kolkata Pay & Accounts Office – I and II while thereceipts functions are done only by the Kolkata Pay & Accounts Office – II through the Reserve Bank ofIndia, Public Accounts Department, Kolkata. Kolkata Collectorate Treasury functions through 22 (twentytwo) branches of the State Bank of India. Pensions to the retired teaching and non-teaching staff of Non-


Government Educational Institutions within Kolkata are disbursed through the Pension DisbursementCell under this Directorate.

Treasuries are mostly located either in the Collectorate or Government buildings. Separate buildings toaccommodate Treasuries have been constructed at 27 locations out of the fund provided by the DTA.Only 09 Treasuries are still located at rented buildings. Efforts are being made to construct to accommodatethem in Government buildings.


All the Treasuries, Pay and Accounts Offices and Pension Disbursement Cell under the Finance Departmentare fully computerized. The computerization of treasury functions was started in the year 1999 – 2000with the basic object of

Streamlining Treasury operations

Fast and accurate compilation of Treasury Accounts

Effective expenditure control

Enhancement of internal check and control system and security in Treasury management

Transparency in financial transactions

Better accountability at all levels

Effective database maintenance of financial records

Prior to implementation of the Integrated Financial Management System (IFMS), there was a stand-aloneserver at each Treasury with Linux (RHEL) as operating software and Oracle (Oracle 10G) as the RelationalDatabase Management System (RDBMS). The Server was connected with the Clients (Thin Clients / DesktopPCs) through Local Area Network (LAN) and the treasury functions were carried out through Treasurysoftware packages developed by National Informatics Centre (NIC) and CMC Ltd. Under browser-basedsystem, the Treasuries were connected with the Directorate through West Bengal State Wide Area Network(WBSWAN). The Treasury data from all the Treasuries were extracted and transmitted to a centralizedserver – Consolidated Treasury Data Repository (CTDR) at the Directorate through WBSWAN on monthlybasis and treasury-wise monthly accounts were generated from the Central Server and transmitted to theoffice of the Accountant General (Accounts and Entitlement), West Bengal in soft form under “DigitalAccess 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]. Integrated Financial Management System (IFMS), an e-Governance Projectunder NeGP was started on 14 January 2014 and went live on 1 April 2014. The project domainencompasses all the Departments, Directorates, Regional Offices and Field Level offices of the StateGovernment and covers all of their financial activities across the State in a single web-based platform.

The basic objects of the Project are –

Better fiscal and financial management of the State;

Integration of financial activities of all Departments, Offices and Treasuries of the GoWB forbetter fund management;

Real-time movement of funds at all levels

Real-time MIS facility and Reporting system for all users and stakeholders to enable them tomonitor the processes and performances related to fund allotment and utilization;

Development of a comprehensive database of financial transactions and human resources of theState which can be accessed from anywhere at any time round the clock;


Ensuring transparency in fund management and elimination of rent-seeking;

Revenue saving by reducing paperwork and use cheque forms in financial transactions andunnecessary movement of vehicles for visit to Treasuries.

There are 6 (six) Modules with several Sub-Modules under the IFMS. These Modules are internally integratedamong themselves to ensure faster and accurate processing, better monitoring and control of financialactivities as well as generating and accessing various Reports and queries through a robust MIS facility.These Modules are –

e-Bantan (Online allotment of fund down to the level of end user i.e. the D.D.Os.)–

e-CTS (Centralized Treasury System)

e-Billing (Online preparation and submission of Bills to Treasury)

e-Pradan (Online Payment by direct transfer to Beneficiary’s Bank Account)

Human Resources Management System (HRMS) (Comprehensive database of employees forplanning and management)

GRIPS (Online collection of Tax and Non-Tax Revenues and Deposits of State Government)

Most of these Modules were rolled out in the years 2014-15 and 2015-16. Prior to the implementation ofIFMS, all legacy data in the previous stand-alone servers at the Treasuries were migrated to the CentralServer of the IFMS at the State Data Centre between November, 2014 and January, 2015.

Currently, all allotments are received by the Drawing and Disbursing Officers and the Treasuries from theallotting/ sub-allotting authorities through the e-Bantan Module and the details of the same are recordingin the respective registers.

All Bills are now generated and presented by the Drawing and Disbursing Officers and processed in theTreasuries through e-Billing/ HRMS Module and payment mandates are generated through e-Pradan, whichis integrated with the e-Kuber system of the Reserve Bank of India, for direct credit to the bank accounts ofthe beneficiaries. This entire process has resulted in faster disposal of claims by removing the requirementof collecting cheques from the treasuries to ultimate clearing of the cheques in favour of the claimants.This entire cycle now gets completed within 3-4 days as compared to 15-17 days on an average. Electronicadvices are also generated through the Online LF/PL/PF Module and claims are honoured through the e-Pradan system.

A separate Module (Human Resources Management System) has been developed and implemented withthe object of not only processing of all employee-related claims through this module but also of maintaininga centralized repository of employee-related information.

In order to ensure the security and sanctity of the data maintained in the IFMS database of various modules,which form the basic pillars of financial management of the State, Digital Signature Certificates (DSC) areused at all approving levels.

IFMS has on one hand removed the normal time lag for reaching the fund to the level of the end-userand thus extended the period and scope for execution of developmental work and on the other, hasestablished a transparency in payment of fund to the actual beneficiary. Being global in nature, IFMShelps retrieve, analyze and utilize the requisite financial data centrally for the fiscal and financialadministration of the State.

All the Treasuries are now connected to a Central Server located at the West Bengal State Data Centre(SDC) using the Multi Protocol Label Switching (MPLS) system, supported by the WBSWAN as a fall-over/ back-up connectivity. Since an uninterrupted Internet connectivity is a prerequisite for treasury functionsunder a web-based system, both MPLS and WBSWAN connectivity are monitored regularly and continuouslyat the Directorate to track link failure or packet loss at any location for its immediate resolution through theWEBEL Technologies Ltd.


Functions of Treasuries

All Government receipts and payments are effected through treasuries.

Treasuries make Head-wise classifications of receipts and expenditures and send compiledaccounts 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

A new Defined Contribution Pension Scheme, known as New Pension Scheme, for the members of theAll India Services joining the State Cadre on or after 01.01.2004 was introduced by the State Governmentvide Notification No. 1069 – F (Y) dated 03.02.2012 following the guidelines issued by the Governmentof India. As on 31.03.2017, 184 (one hundred and eighty four) subscribers were registered with theCentral Record keeping Agency (CRA) of National Securities Depository Ltd. (NSDL) and a sum of 3.65(three point six five) crore was deposited into their Pension Fund on account of Own and Governmentcontributions. Till 31.03.2017, 84 (eighty four) Treasuries and 163 (one hundred and sixty three) DDOswere registered with the CRA – NSDL for processing and drawal of Bills related to NPS contributions.

Further, from the year 2016-17, PRAN number generation of the subscribers of the New Pension Schemehas been made online and 3 PRANs have been generated through the online process.

The Director of Treasuries and Accounts, West Bengal is the Nodal Officer of the scheme and arrangesfor registration of the Subscribers / DDO / DTO (Treasuries) and ensures regular credit of the contributionto the NPS Fund of the subscribers in time.

Achievements

Modernization of Treasuries – During the year 2016 – 2017, an amount of ̀ 7.92 (seven pointnine two) crore has been spent on infrastructural upgradation of 22 Treasuries in the Districtsand one Pay and Accounts Office in Kolkata. It involves construction, renovation andreconstruction of Treasury buildings as well as electrical installations.

Inspection of Treasuries – Inspection of Treasuries and Pay & Accounts Offices is one of themajor functions of the DTA. 60 (sixty) Treasuries have been inspected during the year2016 – 2017. The questionnaire for inspection of Treasuries has also been revised to accommodatethe changes made in the treasury functions in the IFMS regime.

e-Mail Accounts of Treasury Officers and the DDOs – 292 (two hundred ninety two) e-mailaccounts for the Treasury Officers, Addl. Treasury Officers, Pay and Accounts Officers andAddl. Pay and Accounts Officers and 7573 (seven thousand five hundred and seventy three)e-mail accounts for the DDOs have been created on NIC Mail Server to facilitate communicationand dispatch of Govt. Orders/ Guidelines/ Circulars on a secured network. Distribution lists forbulk transmission of mails to the Treasury Officers, Addl. Treasury Officers and the Drawingand Disbursing Officers at one single shot.

Workflow-based File Tracking System (WFTS) – Workflow-based File Tracking System (WFTS)has been operationalized in the Directorate as well as in the three Pay and Accounts Offices inKolkata and in the Pension Disbursement Cell in the year 2016-17 and the total number of filesand letters processed through this system is 40835 up to 31.03.2017.

DSC Administration – In order to ensure accountability and security, all financial transactionsare approved by the use of Digital Signature Certificate (DSC). All DSCs are registered in IFMS


following a “Checker and Maker” concept when the checker function is performed at theDirectorate of Treasuries and Accounts, West Bengal. Till March, 2017, 19371 (nineteen thousandthree hundred and seventy one) DSCs have been registered in the IFMS and 43.21 (forty threepoint two one) lakh transactions have made use of them.

e-Payment of Pension – Payment of monthly pension to all categories of Pensioners by directcredit to their Bank Accounts through e-Pradan Module under IFMS has been implemented toeliminate the time lag between the passing of Pension Bills at Treasury and the ultimate credit tothe Bank Accounts of the Pensioners. This has also relieved the Pensioners of their tension ofgetting pension in time. Now, more than 6 (six) lakh Pensioners in the State are getting theirmonthly pension through ECS on the first day of next month. The delay in getting the first pensionby the Pensioner has also been dispensed with. Now, a Pensioner may get their pension creditedto their Bank Account within the next day of his appearance in the Treasury.

Performance of e-Treasury – Government Receipt Portal System (GRIPS) has been integratedwith the IFMS and the E Kuber system of RBI from 1st November 2016. Earlier it was operated byNIC and revenue collection files received from the banks were uploaded at the Directorate forgetting the same reflected in the State Accounts maintained in e-Treasury. After integration ofGRIPS with IFMS and e-Kuber system, the daily scrolls of revenue collection sent by e-Kuber aredirectly incorporated in the accounts of the State through e-Treasury without any manualintervention.

Currently, there are 21 (twenty one) Banks authorized to collect revenue and 14 (fourteen)Directorates/ Departments are externally integrated through their dedicated Portals orthrough web service with GRIPS for facilitating the collection of Government Revenue.Total Tax and Non-Tax Revenues collected through GRIPS and accounted for in e-Treasuryduring the period from 01.04.2016 to 31.03.2017 is ̀ 42800 (forty two thousand eight hundredcrore) which has registered an increase of 15% over last year. 83.5% of the total collection(Tax and Non-Tax Revenues, Capital Receipts and Deposits) through GRIPS for the period underreference has been exercised online through Net Banking, Debit Cards and NEFT/ RTGS whilethe balance has been tendered over the counter of the authorized Banks after generation of e-Challans through the system.

Training of Treasury Officials and DDOs on IFMS Modules – In order to equip the TreasuryOfficers/ Pay & Accounts Officers of the functionalities of different Modules of IFMS, trainingprogrammes for the Treasury Officers/ Addl. Treasury Officers etc. have been regularly conductedby the DTA, WB.

During the F.Y. 2016-2017, Refresher Training of the Pay and Accounts Officers, AdditionalPay and Accounts Officers, Treasury Officers and Additional Treasury Officers were organisedin July 2016 at the Administrative Training Institute, Kolkata. In September 2016, training withrespect to Human Resource Management System (HRMS) was arranged at the AdministrativeTraining Institute, Kolkata, attended by representatives of all Departments.

Discontinuation of Counter Payment of Pension at the office of the AGWB – Although FinanceDepartment has ensured credit of pension direct to the bank accounts of the Pensioners on afixed date in each month, some 2000 State Govt. Pensioners of different categories are stilldrawing pension from the office of the Accountant General (Accounts and Entitlement), WestBengal and have to visit personally every month to draw their pension over the counter much totheir discomfort.

The system of counter payment of pension from the office of the AG,WB has been discontinuedand the pensions of these Pensioners are now disbursed online by direct credit to their BankAccounts.


Revision of West Bengal Treasury Rules – West Bengal Treasury Rules were last revised in theyear 2005. Since then, particularly during the last few years, several procedural changes havetaken place such as, implementation of IFMS, introduction of online Receipts of Tax and Non-Tax Revenues through GRIPS, abolition of LOC system etc. The treasury management systemhas undergone a paradigm shift because of implementation of IFMS. All these have urged theState Government to review the Treasury Rules and to bring about the necessary changes therein.A Rule Revision Committee comprising senior officers of Finance Department, Law Department,representatives of the Accountant General (Accounts and Entitlement), West Bengal has beenformed for this purpose.


Prior to the IFMS, the monthly treasury accounts prepared through the packages developed by the NICand CMC Ltd. were further consolidated at the CTDR Server at DTA and the Consolidated Accounts ofthe State 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.

Audit of the accounts of the Treasuries is conducted by the Accountant General (Accounts & Entitlement),West Bengal. Apart from that, Treasuries are periodically inspected by the Director of Treasuries &Accounts, Collectors and other authorities in accordance with the provision of the West Bengal TreasuryRules, 2005.

Number of files / cases received, disposed of and pending at DTA, WB (Headquarters) :

Financial Opening New cases Total Number of % of cases No. of casesYear Balance added cases disposal disposed pendingal

2013-14 159 2553 2712 2515 92.74 1972014-15 197 2428 2625 2520 96 1052015-16 105 2394 2499 2436 97.48 632016-17 63 2471 2534 2445 96.49 89

Number of pension cases received, disposed of and pending at DTA (P.D. Cell) :

Financial Opening New cases Total Number of % of cases No. of casesYear Balance added cases disposal disposed pendingal

2013-14 2 764 766 762 99.48 42014-15 4 689 693 686 98.99 72015-16 7 685 692 684 98.84 82016-17 8 425 433 424 97.92 9

Publications :

West Bengal Treasury Rules, 2005

Hand Book of General Circulars – Volume I to VI

IFMS Brochure

IFMS Booklet


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 Secondary Non-Government Educational Institutions, Panchayat and Municipal employees,Employees of Khadi Board, Higher Secondary Education Council, West Bengal Pollution Control Board,College Service Commission, Social Welfare Board etc. have come under the fold of this Directorate. It isworth mentioning 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.



i) Director 01 01 Nil

ii) * Joint Director 01 01* Nil

iii) Deputy Director 01 Nil 01

iv) Assistant Director 13 09 04

v) Law Officer 01 01 Nil

vi) System Analyst 01 Nil 01

vii) Stenographer 01 Nil 01

viii) Head Clerk-cum-Accountant 15 15 Nil

ix) U.D. Clerk 49 49 Nil

x) Supervisory Typist 01 01 Nil

xi) Grade-I Typist 03 03 Nil

xii) Basic Grade Typist 04 01 03

xiii) L.D. Clerk 29 03 26

xiv) Data Processor 02 Nil 02

xv) Driver 01 Nil 01

xvi) Cash Collecting Sarkar 01 01 Nil

xvii) Record Supplier 07 06 01

xviii) Group-D, Grade-I 05 Nil 05

xix) Group-D, Basic Grade 10 04 06Total 146 95 51

*One Officer of W.B.A & A.S. is acting as Joint Director vide G.O. No. 862-F dated 31.01.2008.Note: As per Government Order, two posts of Data Entry Operator have been filled on contract basis through WebelSupport Multipurpose Co-operative Service Ltd.


Objectives :

The objectives of the Directorate is brief are as follow:

1. To dispose of pension cases as early as possible but not later than 3 (three) months of its receiptfrom the Pension Sanctioning Authority concerned.

2. To sanction up to date interest on Provident Fund on the basis of claims for interest submitted bydifferent operators of P.F. Deposit Accounts.

3. To take immediate follow up action on the Hon’ble High Court’s Order.

4. To take immediate steps for redressal of grievances of retired teachers/pensioners etc. concerningthis Office.

5. To bring all pension cases other than School pension under “e-Pension” project as early aspossible.

The objective of the State Government as well as this Directorate is to handover Pension Payment Orderto the concerned employee on the date of his/her superannuation or immediately before it. But in somecases, this could not be actualized as the pension cases from PSAs (in some cases District Inspector ofSchools) are not coming to the Office of DPPG in time. The School Education Department, Government ofWest Bengal under Order No.88-SE(B) dated 26th May, 1998 formulated guidelines and time schedule forhanding over Pension Payment Order on the date of superannuation. Now that the e-Pension project hasbeen launched, a revised guidelines and time schedule have been formulated vide G.O. No. 62-SSE/17dated 17th April, 2017. The very essence of guidelines is summarized below:

Concerned employee shall start process of application for pension through e-Pension portal twelve monthsprior to his/her date of retirement. He/She will submit application online, print the application forms,attach the required enclosures and submit the hard copy not later than eleven months before retirement.

The School (Secondary, Higher Secondary, Junior High, Junior Madrasah, Madrasah, High Madrasah)/Sub-Inspector of Circle (Primary Education) shall process the pension case, send the same to the DistrictInspector of Schools (Pension Sanctioning Authority) in online mode as well as in hard copy not later thanseven and half months ahead of the date of superannuation of the employee.

The Pension Sanctioning Authority shall send the papers to the Joint/Deputy/Assistant Director of Accountsin online mode as well as in hard copy for audit not later than six months prior to the date of superannuationof the employee.

The Joint/Deputy/Assistant Director of Accounts will return the pension case to the PSA with necessarycertificates in both online and hard copy mode not later than four months prior to the date of superannuationof the employee.

After obtaining certificate as to the correctness of the case from the Joint/Deputy/Assistant Director ofAccounts, the Pension Sanctioning Authority shall send the pension papers to the Directorate of Pension,Provident Fund & Group Insurance, West Bengal in online mode only at least three months in advance ofthe date of superannuation of the employee.

Directorate of Pension, Provident Fund & Group Insurance shall complete audit observations. Auditobjection cases shall be returned to the P.S.A. for complying to the observations and the resubmission tothe DPPG so that the Pension Payment Order shall be issued within service period of the respectiveemployees and in the error-free cases the DPPG shall authorize e-Pension Payment Order before the dateof superannuation of the employee concerned.

The time schedule for issuing P.P.O. has been reduced within 1 to 2 months and presently this office isauditing 6 to 12 months advance cases.


On the average, more than 1350 new pension cases are received per month by this Office. Pension case ofother Local Bodies and Panchayats are generally received long after the retirement of the 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 hugenumber of revision pension cases are received from the District Inspectors of Schools of different districtsof West Bengal. More than 61,000 revision pension cases have already been settled by the end of the year2016-2017.

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 2015-16, 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 Interest whichmay run into crores of rupees, is not available in the Office of the DPPG as the payment is made by theTreasuries. However the total performance of Law Cell is furnished as follows:

Year No. of Cases Received Cases disposed of2011 5932 Almost 90% of cases are disposed of

2012 7590 Almost 93% of cases are disposed of





2017, upto 31 March 637 Almost 100% of cases are disposed of


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.

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 & Rules -Relevant Pay and Allowances Rules, Service Rules, Leave Rules etc.

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 are transferred to the treasuries of other states.

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 / Junior High / Primary / Staff of DPSC /Technical Schools / Sponsored Libraries / Mass Education Extension Centre etc. including Madrasah,Junior Madrasah 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 (Uttarbanga KrishiVishwavidyalaya)


xv) D.C.R.B. Scheme for Darjeeling Gorkha Autonomous Hill Council Employees

xvi) D.C.R.B. Scheme for Institute of Development Studies

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, 2009xxi) D.C.R.B. Scheme for Mahajati Sadan, 2009xxii) D.C.R.B. Scheme for Calcutta University Institute Hall, 2009xxiii) 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 for paymentof interest at Government rate on the Provident Fund balances of employees belonging to the Non-Government Educational Institutions and Local Authorities. Accordingly DPPG, West Bengal allots fundsadmissible for payment of interest at Government rate on Provident Fund balances of employees of Primary,Secondary Schools, other Non-Government Educational Institutions, Colleges, Universities, Municipalities,Panchayat Bodies and certain other Organizations. DPPG has been authorized to undertake the work ofcalculation and payment of interest on Provident Fund deposit account under the provisions of the aforesaidrules in terms of the Finance Department’s Order No. 4560-F dated 28 April 1992. The fund is allotteddirectly to the concerned Treasury/Pay and Accounts Officer under intimation to the Administrator/Authorityon receiving his copy prepares a bill in T.R. Form No. 7 (duplicate) at the concerned Treasury/ P.A.O. TheTreasury Officer on scrutiny of the bill passes the same effecting payment of interest by transfer credit toProvident Fund Deposit Account under the Head “8336-Civil Deposit-00-800-Other deposits-ProvidentFund Deposits etc.” The amount of interest as mentioned above will be drawn out of the Head of Account“2049-Interest Payment-Interest on Other Obligations-Interest on Deposits (charged)-Interest on P.F. Depositsetc.” Every year Finance Department, Government of West Bengal places a lumpsum amount in favour ofDPPG for sub-allotment of requisite funds to the Treasury/P.A.O.s to enable them to effect transfer creditfrom this head to Provident Fund deposit fund account of the respective authorities.

At the close of the financial year, the authority/administrator concerned shall prepare a statement of accountsshowing month-wise figures covering the entire financial year and submit it to the DPPG. On receipt ofthe claim, the DPPG shall check and reconcile the accounts with those maintained at the Treasury andallot funds admissible to the Treasury for payment of interest. Administrator/Authority produces the claimas mentioned above along with Pass Book/Certificate given by the concerned Treasury Officer indicatingthe closing balance of the previous financial year(s). Operators of the fund are advised to submit theirclaim within 31 May each year for the interest of the previous financial year to be accrued. The entirecalculation is processed through computers and printed orders are issued for allotment of interest. Fromthe Financial Year 2014-15 allotment of interest on P.F. deposit Fund of the employees of Non-GovernmentEducational Institutions and Local Authorities are being made through e-Bantan module of IFMS.

At present there are 1408 (approx.) operators. For the current year i.e. 2016-17, the amount sanctionedby the Finance Department is Rs. 800 crore and the entire amount has been allotted to 1330 operators.The number of operators in whose favour the interest could not be allotted due to shortage of funds forthe year is 50.


Computerisation of the functions of DPPG

1. In June 1990, this Directorate first issued computer-printed Pension Payment Orders in respect of theretired/deceased of Non-Govt. Recognized Educational Institutions, Local Bodies, Panchayat Bodies.

2. NIC is closely associated with DPPG for all computerization initiatives of the Directorate formore than a decade.

3. On and from 31.03.1994, NIC was assigned the DPPG Computerization Project and In-housecomputer system has been installed in the DPPG wherefrom the first PPO was printed on 16April 1994. This system is operated for data entry, calculation generation and printing of PPO.After data entry, computer also states the status of a Pension case.

4. At present, Software and Hardware platforms and LAN environment function on Oracle 10g,IDS, Java, Linux E.E.5

5. With the advancement of technology, the software project of DPPG has been enhanced by NICand new features are being added regularly as per requirement of the Directorate. The presentApplication software “Pension Management System” has been developed based on the workflowof DPPG for Pension file processing. This software systematically records and monitors Pensionfiles from receiving to PPO/RM issue/dispatch including auditing stages, Pension calculationand PPO printing. All applicable ROPA rules for all types of Pensions have been incorporated inthe software. Daily, Periodic Reports, Query facility and MIS reports are important features ofthe software.

6. No. of users at present: 60 and almost 28956 Pension cases have been audited throughcomputerized system at DPPG.

7. To enable more citizen-oriented services by the Directorate, NIC has created web based PensionFile 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 by more than 1 lakh citizens/ Pensioners so far within a few months that signify popularity of this e-service. NIC has providedfacility for daily web uploading of Pension File 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 NICSI, who are working under technical guidanceof NIC at DPPG.

9. e-Pension project has already started.

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 Educa-tion Department, Government of West Bengal under Memo. No.136-EDN(B) dated 15.05.1985 (Otherthan Primary Schools, Primary Teachers’ Training Schools and Staff of District Primary School Boards, alleducational institutions hereinabove are grouped under Secondary).


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 Secondary

Upto 31.03.2000 56290 35362 51867 33105

2000-2001 8334 8269 1512* 1315

2001-2002 9113 7087 17244 13399

2002-2003 10308 7867 11051 7480

2003-2004 8701 9180 8305 8920

2004-2005 7600 7857 6464 7508

2005-2006 9021 7704 8733 7556

2006-2007 7346 6959 8243 7628

2007-2008 6984 6135 7151 6110

2008-2009 7633 6691 6732 6143

2009-2010 6325 4387 6794 5226

2010-2011 7959 5620 5803 5240

2011-2012 6329 5537 5744 3569

2012-2013 6395 5830 7018 6471

2013-2014 7904 6102 10411 7388

2014-2015 8044 8014 10539 71272015-2016 5036 7473 6101 8196

2016-2017 3663 5042 3208 4003

Total 182985 151116 182920 146632

Pending Cases as on 31.03.2017: Primary – 455Secondary – 825

Revision Pension Cases (ROPA-09): Primary – NilSecondary – Nil

Cases in hand of DPPG and in PSA’s Office with audit observation: Break-up position upto31/3/2017

Cases returned to the PSA’s Office with audit observation :

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

Primary 1350 953 959 2574 2172 356 86 799 620 554

Secondary 1642 930 1141 1232 773 260 87 753 1015 823


Cases along with advance cases in hand of DPPG :

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

Primary 2358 2890 2415 3136 4128 3931 4930 850 225 219

Secondary 2436 2880 1831 2120 4684 4258 3102 1500 441 339

Under Model Pension Rules formulated by the then LGUD Department, now the Municipal AffairsDepartment, Government of West Bengal:

Municipalities and other Local Bodies Fresh Pension cases only (No revision):

Period Cases Received P.P.O. issued

Upto 31.03.2000 (From 1984) 12250 11331

2000-2001 1260 1507

2001-2002 1356 1352

2002-2003 886 878

2003-2004 788 413

2004-2005 205 216

2005-2006 958 866

2006-2007 780 696

2007-2008 806 563

2008-2009 1020 1100

2009-2010 1308 1391

2010-2011 975 1251

2011-2012 982 767

2012-2013 1758 1460

2013-2014 1533 1314

2014-2015 1919 1714

2015-2016 1446 1230

2016-2017 1716 1102

Total 31946 29151

Pending Cases :

Position No. of Cases as on31.03.12 31.03.13 31.03.14 31.03.15 31.03.16 31.03.17

Case lying with the PSAs after 884 905 207 423 320 663 audit Observation given bythe DPPGCases lying with the DPPG 1165 979 828 251 5 57including Advance 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 issued

New Resubmitted Total

Upto 31.03.2000 12055 12055 10607

2000-2001 1096 1096 968

2001-2002 946 946 759

2002-2003 1056 1056 1566

2003-2004 920 643 1563 1019

2004-2005 887 639 1526 927

2005-2006 890 358 1248 823

2006-2007 824 360 1184 842

2007-2008 738 504 1242 685

2008-2009 738 368 1106 831

2009-2010 758 322 1080 390

2010-2011 568 439 1007 680

2011-2012 769 529 1298 662

2012-2013 937 385 1322 2075

2013-2014 1732 302 2034 1630

2014-2015 1050 409 1459 1358

2015-2016 1165 413 1578 910

2016-2017 1072 518 1590 602

Total 28201 6189 34390 27433

Pending cases as on 31.03.2017: 39

Position No. of Cases as on

31.03.12 31.03.13 31.03.14 31.03.15 31.03.16 31.03.17

Cases returned withaudit observations tothe PSAs(Zilla Parishads – 529 385 293 549 413 428D.M., PanchayatSamities – S.D.O.,Gram Panchayats– B.D.O.)

Cases lying with 91 95 595 56 17 39DPPG


Other Pension Cases

Cases received as Pension Payment Orderson 31st March issued as on 31st March

2015 2016 2017 2015 2016 20171. Social Welfare Advisory Board 16 10 26 14 9 72. Khadi Board 107 115 6 19 113 63. Book – Board 1 5 3 1 2 34. H. S. Council 59 22 29 32 29 275. CSPCA Nil Nil Nil Nil Nil Nil6. Sports Council 1 5 3 1 5 37. GTA 3 5 8 2 3 68. College Service Commisson, WB 3 4 Nil 4 5 Nil9. Netaji Institute for Asian Studies Nil Nil 1 Nil Nil Nil10. Hooghly River Bridge Commission 10 7 6 Nil 7 411. Pollution Control Board 3 13 7 1 11 912. Agricultural Training Centre 15 3 2 6 4 213. Wakf Board 4 1 8 2 2 314. V.C. 1 Nil Nil Nil 1 Nil15. Animal Resources Dev. Deptt. 6 1 Nil 1 2 Nil16. W.B. Urdu Academy 4 1 1 Nil Nil 117. Comprehensive Area Dev. Corpn. 1 105 146 311 100 125Total 164 297 246 116 293 196

Position No. of Cases as on

31.03.15 31.03.16 31.03.17Case returned to the PSAs after audit Observation 42 68 46

Cases lying with DPPG 101 4 9


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, an HRMS (Human Resources Management System) packagedeveloped by Tata Consultancy Services Ltd. is being taken help of since November 2015.

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) Cooch Behar, (5) Alipurduar,(6) Jalpaiguri & (7) Darjeeling

Performance Report in respect of D.P.P.G. Branch Office UTTARKANYA from 01-04-2015 to 31-03-2016

Category Files Total Total PPO Files under Files under Total Files Filesreceived Objection generated audit audit [Late under waiting forduring during [Retirement submission, audit audit

2015-16 2015-16 on 31st Death Cases, [retirementMarch] Objection after 31st

Compilation March]etc.]

1 2 3 4 5 6 (5) + (6) 8 = (7)

Gram 154 1 114 2 6 8 31PanchayatPanchayet 11 0 9 0 0 0 2SamityZilla Parishad 27 0 18 0 0 0 9Library 85 1 69 0 2 2 13Municipality 164 4 135 3 8 11 14Primary 1193 13 883 15 32 47 250Secondary 811 7 628 2 20 22 154Grand Total 2445 26 1856 22 68 90 473

Performance Report in respect of D.P.P.G. Branch Office UTTARKANYA from 01-04-2016 to 31-03-2017

Category Files Total Total PPO Files under Files under Total Files Filesreceived Objection generated audit audit [Late under waiting forduring during [Retirement submission, audit audit

2016-17 2016-17 on 31st Death Cases, [retirementMarch] Objection after 31st

Compilation etc.] March]1 2 3 4 5 6 (5) + (6) 8

= (7)Gram 154 3 164 2 7 9 17PanchayatPanchayet 11 0 10 0 1 1 2SamityZilla Parishad 24 0 25 0 1 1 7Library 80 3 81 0 0 0 11Municipality 139 6 145 0 8 8 15Primary 953 17 1048 6 25 31 154Secondary 862 6 857 3 13 16 159MassEducation 1 0 1 0 0 0 0Grand Total 2223 35 2331 11 55 66 355


2. “e-Pension” Project

At present, the pension of the employees of the non-government educational institutions is governed bythe West Bengal Recognized Non-Govt. Educational Institution Employees (DCRB) Scheme, 1981, interms of 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 ofPension, Provident Fund & Group Insurance, WB(DPPG) for examination and issuance of Pension PaymentOrder.

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 been 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 is termed as“e-Pension” for employees of the Non-Govt Recognized Educational Institutions. Under the new schemeenvisaged above, Pension application, service book and other required papers will be uploaded by thePSA in the “e-Pension” portal of the Finance Department for examination by the DPPG, the audit officer ofthe scheme. On examination of pension papers so uploaded, the DPPG will send PPO on electronic modethrough IFMS to the TO/PDO, who will download the same for disbursement of pension and also to handover a printed copy to the pensioner as the pensioner’s portion of PPO. The electronic PPO will containthe digital signature of the PPO signing officer of the DPPG.

In this regard, it may be stated that a website namely “wbepension.gov.in” has already been registered.They have also received confirmation from National Data Centre (NDC) regarding hosting of the portal inopen source platform. The pilot project for “e-pension” has obtained security clearance from STQC fordeployment.


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 as per memo no. 04 – A.P.S. dated 15.01.2013 who were in receipt of such allowance from thisBranch under the earlier scheme since discontinued with effect from 1 February, 2013. This Branch islocated at 131/A, B.B.Ganguly Street, Kolkata-700 012. It is administered in terms of Rules of Businessframed under Article 166(31) of the Constitution of India.

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

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”.

Current policy/ Circulars

The 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.


Office 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


DIRECTORATE OF SMALL SAVINGS

The Directorate of Small Savings, a Directorate under the Finance Department , Government of WestBengal, with headquarters at Jessop Buildings (Ground Floor), 63, Netaji Subhas Road, Kolkata – 700001has 19 (Nineteen) District/ Regional offices in the districts including one at Jessop Buildings (GroundFloor), 63, Netaji Subhas Road, Kolkata 700 001 for Kolkata Zone. The headquarters office is headed bythe Director, Small Savings, Finance Department and the zonal offices are headed by the Deputy Directorsof Small Savings, who are the members of the West Bengal Civil Service (Executive) cadre.

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 both in the rural and the urban sector. This wasthe time when the Banking System had not been widely spread in the remote areas and small savingsthrough post offices were the only reliable 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 (Addl. charge) Nil

2. Deputy Director, Small Savings 1 1 Nil

3. Assistant Director (Headquarters) 1 Nil 1

4. P.A. to Director (Stenographer) 1 1 Nil

5. Liaison Officer 1 1 Nil

6. Senior Statistical Assistant 1 1 Nil


8. Typist (Grade-I) 2 2 Nil

9. Upper Division Clerk 5 5 Nil

10. Lower Division Clerk 8 Nil 8

11. Driver 2 Nil 2

12. Record Supplier 1 1 Nil

13. Group ‘D’ Staff, (Grade-I) 2 1 1

14. Group ‘D’ Staff, (Basic Grade) 4 1 3

Total 31 16 15

B) STAFF PATTERN IN THE DISTRICTS


1. Deputy Director, Small Savings 20 6 142. District Savings Officer 19 16 33. Savings Development Officer 366 48 3184. Accountant-cum-Cashier 20 4 16



5. Clerk-cum-Typist (Grade-I) 10 1 9

6. Clerk-cum-Typist (Basic Grade) 10 Nil 10

7. Group ‘D’ Staff (Grade-I) 19 16 3

8. Group ‘D’ Staff (Basic Grade) 37 10 27

Total 501 101 400

Activities of Small Savings Directorate in West Bengal

Directorate of Small Savings is playing an important role in popularizing small savings in West Bengal,which has helped West Bengal in maintaining the leading position in terms of Small Savings Collectionsince a long period of time. The gross small savings collection in 2016-17 was Rs. 63392.29 crore,registering a significant 23% growth over the collection of Rs. 51671.98 crore achieved in 2015-16. Thenet small savings collection in 2016-17 was Rs. 7200.62 crore.

To promote the various Small Savings Schemes and to make the habit of savings and thrift among all kindsof members of society particularly women, students, the poor and the backward classes are the mainmotto of Small Savings Directorate. The above activities are performed through about 22,218 agents (SAS& MPKBY) throughout the state.

The Directorate Office & Regional/District Offices conduct district/block/gram-panchayat level meetings/seminars/workshops/campaigns with the help of Regional Director, National Savings Institute, Kolkata.

Campaign through electronic, print and visual media are done through the following routes

1) Distribution of leaflets to raise awareness among the public about the bad effect of Non-BankingFinancial Companies (NBFCs), Chit funds etc. and to encourage them to save in Post OfficesSmall Savings Schemes with current interest rates and attractive slogans and pictures at majorRailway Stations, bus stands, through daily newspapers etc.

2) Announcements through Public Address System at haats, bazaars, street corners, melas.3) Display of colorful flex, festoons and banners to display at all the Gram Panchayats, Block

Offices, S.D.O Offices, Municipalities, important Government Offices like D.M. Office, SadarHospitals, Police Stations, B.L & L.R. Offices, Puja Pandals etc.

4) Wall-writing and painting in each block, Gram Panchayat, market place etc. whereever possible.5) Setting up stalls in different fairs, (Govt. fair, book fair etc) in the districts during winter. Local

art forms (Chhau dance, Jhumur, Baaul songs and Short dramas) to spread awareness aboutSmall Savings.

6) Advertisement through A.I.R./ Local Cable Channel.7) Publicity Programme through tableaus in remote areas

Objectives

1. To inculcate the habits of savings and thrift among the common people.

2. To provide security to deposits by the investors.

3. To salvage the people particularly the poor, the illiterate, the downtrodden and the backward classaffiliates 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 – 440 006

Website : 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

3. Post Office Recurring Deposit Rules, 1981

4. Post Office Time Deposit Rules, 1981

5. Post Office Monthly Income Account Rules, 1987

6. Senior Citizen Savings Schemes Rules, 2004

7. Sukanya Samriddhi Account Rules, 2014

Schemes Running / Activities

To promote Small Savings by implementing

Sl. No. Name of Scheme Rate of interest (in %) Rate of interest (in %)w.e.f. 01.04.2016 w.e.f. 01.10.2016

to 30.09.2016 to 31.03.2017

1. Savings Bank Account 4% 4%

2. P.O.Time Deposit ( 1 Yr) 7.1% 7%

3. P.O. Time Deposit (2 Yr) 7.2% 7.1%

4. P.O. Time Deposit( 3 Yrs) 7.4% 7.3%

5. P.O. Time Deposit (5 Yrs) 7.9% 7.8%


Sl. No. Name of Scheme Rate of interest (in %) Rate of interest (in %)w.e.f. 01.04.2016 w.e.f. 01.10.2016

to 30.09.2016 to 31.03.20176. Recurring Deposit 7.4% 7.3%

7. Sr. C.C. ( 5 Yrs) 8.6% 8.5%

8. M.I.S. 7.8% 7.7%

9. N.S.C. ( 5 Yrs) 8.1% 8%

10. P.P.F. 8.1% 8%

11. K.V.P. 7.8% 7.7%

12. S.S.A. 8.6% 8.5%

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.


The Deputy Secretary & DDO, Finance (Accounts) Department, Nabanna, Howrah is the Drawing andDisbursing Officer of the office of the Directorate of Small Savings (Headquarters). The different DeputyDirectors of Small Savings themselves act as Drawing and Disbursing Officers for the respective districtoffices of the Directorate. The accounts of the Directorate are audited on behalf of Accountant-General(A.&E.), West Bengal on regular basis.


E - GOVERNACE-GROUP

In the month of February, 2016, Government of West Bengal established E-Governance Group underAudit Branch of Finance Department vide Department order no. 815-F(H) dated 12 February 2016 to dealwith the issues and policies relating to Government Receipt Portal System (GRIPS), Integrated FinancialManagement System (IFMS) and the matters related to Internet and Intranet connectivity through WBSWANand MPLS-VPN to all the Directorates of Finance Department.

Prior to formation of this Group, Data Processing Centre (DPC), a cell under Finance Department, BudgetBranch had been entrusted upon to look after the aforementioned work including computerization ofTreasuries, different wings of Finance Department and DPPG. With the formation of this Group, DPC hasbeen brought under its purview for convenience of operations.

Data Processing Centre (DPC): This Branch of Finance Department was established in 1974 with theobjective of preparing consolidated reports on expenditures and receipts transacted in different Treasuriesin West Bengal for exercising proper financial control over expenditure. In order to accomplish this task,input sheets, based on monthly accounts submitted to the AG, WB, were sent to the DPC by the Treasuries.In those days, the Keypunch Operators at DPC punched data from input sheets into cards for feeding intocomputer systems. Reports were generated, at that time, by processing data captured on ‘Punched Cards’using computer system of IBM Ltd. installed at their office at Camac Street, Kolkata. IBM having left Indiain 1978, processing was done at the Regional Computer Centre, Jadavpur University Campus.

With the advent of microprocessor-based low-cost user-friendly computers during the late eighties and theearly nineties, the State Government had decided to take up computerization of Treasuries in 1994 andDPC was entrusted with the task of supervision of computerization of Treasuries in West Bengal. The jobwas done in a phased manner with the cooperation of the Directorate of Treasuries & Accounts and withthe assistance of WEBEL and NIC.

In all 88 Treasuries/PAOs including Delhi Pay & Accounts Office and one e-Treasury at DTA, fullcomputerization has been achieved and they are working as stand-alone units. Some systems of theTreasuries were restructured befitting working in a computerised environment. All the Treasuries werelinked with Directorate Of Treasuries & Accounts (DTA) utilising WBSWAN backbone and Dial-upnetworking for transmission of data, which were processed for generation of MIS reports in a server atDTA working with the application package “CTDR” (Consolidated Treasury Data Repository) developedand maintained by TCS. A mail server was installed at DTA connecting all the Treasuries with intra-mail.

DPC has also been associated with computerization of a few other Branches/ Directorates/ Cells of theFinance Department, e.g. Finance Accounts, Directorate of Pension Provident Fund and Group Insurance(DPPG), Finance Budget, Medical Cell etc.

In 2012, State Government decided to go in for Integrated Financial Management System (IFMS) projectfor better control on state finances, better accounting of state receipts and payments, better fund managementwith transparency and accuracy and started processes for that. CMC Ltd (at present devolved upon TCS)has been selected as System Integrator for the project. It is being implemented in a phased manner. Thisprovides real time financial information. It was introduced with effect from 1 April 2014 with e-Bantan(Budget allocation) module. As required for this purpose, MPLS VPN, a dedicated and reliable Networksystem has been established connecting 5 Directorates namely those of Treasury, Registration, CommercialTaxes, Excise and Land Revenue. Accordingly, State Government has restructured the existing system offund allocation and financial transactions. With the introduction of IFMS, work of Treasuries has beenbrought under a Centralised Treasury System (CTS).



Hierarchy of E-governance Group is graphically given below in the following flow chart.Principal Secretary

ISecretary

IOSD & E.O. Joint Secretary (E-governance Group)



IFMS Cell:OSD & e.o. Deputy Secretary/ 5 5 NilAssistant Secretary(E-governance Group)

Total 5 5 Nil

At present, seven more W.B.A.&A.S. officers have been deployed from other offices for looking after thejobs of different modules under IFMS: One Accounts Officer of F.A. set up of PWD has been working asConvenor, HRMS. Six Internal Audit Officers (IAO) of Finance (IA) Deptt. have been working as Co-ordinators of IFMS.


DPC:

Senior System Analyst & e.o. 1 1 NilDeputy Secretary

Assistant Secretary/ Deputy 1 1 NilSecretary

Section Officer 1 1 Nil

Data Preparation Officer* 1 Nil 1

System Analyst* 1 Nil 1

Data Entry Operator, Supervisory 3 Nil 3Grade

Data Entry Operator, Grade-I 10 Nil 10

Data Entry Operator, Basic Grade 13 Nil 13

Upper Division Assistant 4 4 Nil

Lower Division Assistant 4 Nil 4

Typist 1 Nil 1

Driver 1 Nil 1

Group-D Staff/ Muharrir/ R.S. 4 3 1

TOTAL 45 10 35


*These posts are ex-cadre posts and are filled from the Section Officers of Secretariat Common Cadre. Atpresent, one Section Officer and one Assistant Secretary are supervising the work of DPC. Moreover, twoData Entry Operators (Contractual) from WTL are presently posted at DPC for E-governance Group.


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 software developmentphase.

3. To help in assessing infrastructure requirements (in terms of civil & electrical) for installation ofcomputer system.

4. To organize hands-on training for the user offices.5. Procurement of and distribution of hardware, system software to Treasuries and different wings under

Finance Department and DPPG.6. Procurement of and distribution of computer consumables and UPS batteries to Treasuries and different

wings under Finance Department.7. To provide support and maintenance of hardware, software and LAN in different Groups of Finance

Department.8. To provide support and maintenance of last mile connectivity of MPLS-VPN, WBSWAN link as well

as intra LAN in the Treasuries.9. 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.10. To supervise and establish Web-based file movement system within Finance Department.11. To supervise setting up of network connectivity (including internet) in Finance Department.

Ongoing projects/schemes of Finance Department (E-Governance Group)

1. Integrated Financial Management System (IFMS):

Integrated Financial Management System (IFMS) is a web-based Application for better Financial & FiscalManagement of the state government integrating the entire cycle of financial activities of all the Departments,Offices, Treasuries/ Pay & Accounts Offices (PAO), Local Bodies and Drawing & Disbursing Officers(DDOs).

DDOs covered – 8000 Treasuries Covered – 88

Beneficiaries

All Govt. Employees, All School Teachers, University/ Govt. & Non-Govt. College, Panchayat Institutions,Pensioners, Municipalities, Beneficiaries of Scholarships/ Stipends/ Social Security Pensions, Contractorsand Service Providers, Tax & Non-Tax Revenue payers etc. (About 4 Crore in 2016-17)

IFMS is divided in 6 Main Modules – e-Bantan, e-Billing, CTS, e-Pradan, GRIPS, HRMS.

Modules of IFMS:

e-Bantan (Online allotment)

The objective is to provide fastest allotment to the furthest corner of the State and that too on just-in-time principle. Allotment of Fund reaches to DDO through pre-defined hierarchy from FinanceDepartment, Administrative Department, Directorates to field offices on real-time basis against earliersystem which used to take at least a month. As being tightly coupled with Treasury, funds get updatedinstantly for billing.


e-Billing (Online preparation & submission of bills)

It facilitates online preparation and submission of bills by DDOs to Treasuries/ Pay & AccountsOffices. It is a 24X7 online billing platform available to all DDOs for preparation and submission ofbills in uniform forms ensuring all system-based validations.

CTS (Centralised web-based Treasury Application)

Treasury Functions like Receipts & Payments, Pensions, NPS, Stamp, Local Fund & Personal LedgerOperations, Deposit A/Cs, PF and Monthly Accounts of all treasuries in the state are performed oncentralised web-based IFMS portal. It ensures round-the-clock monitoring of all Treasury operationsincluding pendency of bills centrally. Monthly Accounts of all Treasuries are made available onlineto AG, West Bengal. Being tightly coupled with e-Pradan, the total Payment cycle comes downdrastically from 16-17 days earlier to 2-3 days now.

e-Pradan (Online payment)

It is the unique module that enabled DDO to make Online Payment directly to the beneficiary accountonce cleared by Treasury. West Bengal is the 1st State of the country to make this possible byintegrating Treasury with eKuber of RBI. Payee and beneficiaries include all types of employees ofany Government / Non-Government agency, pensioners, suppliers, contractors, service providers,beneficiaries of all Government schemes, social sector pensioners like senior citizens, widows,physically handicapped, recipients of all kind stipends/ scholarships like Yuvashree, Kanyashree,Shikshashree etc. Online payments to external stakeholders like CESC, WBSEDCL, BSNL are alsodone through this system. 3.31 crore beneficiaries received their claim online during 2016-17.

GRIPS (Government Receipt Portal System)

This portal is already under operation as a stand-alone portal which is being brought in IFMS portal.It is a Web-based Application for online receipt of Tax & Non-Tax revenues of different Departments/Directorates/ Offices.

GRIPS have the following facilities

a) The payment of Government revenue can be made 24x7 from payment Gateway of 21 Banksthrough online mode with flexibility of payment through :

i. Net-Banking/ Online Payment Debit Card

ii. Over-the-Counter [OTC] payment through GRIPS generated Challan at any branch of 19banks

b) Departmental Officer collecting the revenue from the taxpayers can also deposit such money toany Branch of the 21 authorised Banks.

c) Real-time credit of revenue into the Government exchequer.

d) MIS facilities with real-time monitoring of revenue collection.

HRMS (Human Resources Management System):

A web-based solution for complete Management of Government Human Resources from Recruitmentto Retirement inclusive of Payroll processing, Leave management, Pay fixation, LTC management, Medicalentitlements, Transfer posting and joining, Loan management, Promotion management, Stakeholders,Arrears, TA/DA management, Training module of all Government employees across the State andPayroll module for all Grant-in-aid employees, waged employees are processed through HRMS now.Other sub-modules like online asset declaration, Appraisal, Deputation, Exit management, Recruitment,Manpower & Confirmation sub-modules are in their deployment phase. are in their roll-out phase. Asa whole, HRMS is expected to be completely operational within a few months’ time.


Apart from the above, the following have also been envisaged which are in the process of development:

1. Development of Mobile App: It will provide real-time information and utility to the user on theirmobile phone. Tax payers will be enabled to deposit taxes by using the mobile app. HRMSemployee can be able to apply for Leave, Loan etc. by using mobile application.

2. AG-VLC Accounts Module: AG will be able to compile State Accounts through this module.

3. GPF Module : GPF Module will help better management of GP Fund of all employees.

Following Modules of IFMS were implemented within 31.03.2017

i) e-Bantan (online fund allotment)

ii) e-CTS (web-based Centralised Treasury System)

iii) e-Pradan (electronic payment to beneficiaries)

iv) e-Billing

v) HRMS: Payroll processing, Leave management, Pay fixation, LTC management, Medicalentitlements, Transfer posting and joining, Leave management, Loan management, Promotionmanagement, Stakeholders, Arrears, TA/DA management, Training module of all Governmentemployees across the State and Payroll modules for all Grant-in-aid employees, waged employees.

vi) GRIPS (online receipt)

2. MPLS-VPN Network Connectivity – This is a dedicated network project which aims to integrateall the offices of 5 Directorates of the State Govt. (Directorate of Treasury & Accounts, Directorateof Commercial Taxes, Directorate of Registration & Stamp Revenue, Directorate of Excise ofFinance Department and Directorate Land Records & Surveys of Land & Land ReformsDepartment). In all, 930 offices have been linked with State Data Centre. This project is a part ofIFMS Project.

3. WBSWAN Connectivity - This is a secondary network project operational in Directorate ofTreasury & Accounts, Directorate of Commercial Taxes, Directorate of Registration & StampRevenue of Finance Department, Excise Department and Directorate of Land Records & Surveysof Land & Land Reforms Department. The network is operational in the event of failover ofMPLS-VPN Connectivity.

4. Workflow based File Tracking System (WFTS) - WFTS, a web-based application packagedeveloped by NIC, is being implemented in Govt. Departments for searching files, letters,memoranda etc. easily and speedily. For this purpose, computers and internet facility to differentGroups/Branches of Finance Department has been provided. The same has been replicated inother Departments.

Targets

1) Implementation of all sub-modules under HRMS

2) Development of Mobile App

3) Implementation of AG-VLC Accounts module

4) Implementation of GPF Module

5) e-Pension of Non-Government Educational Institutions

6) Procurement of hardware and software for Finance Department, Treasuries and DPPG

7) Annual Maintenance Contract of all hardware of Finance Department, Treasuries and DPPG

8) Procurement of computer consumables for Finance Department, Treasuries and DPPG


Achievements

1) Implementation of e-Bantan, e-Pradan, e-CTS, e-Billing and HRMS (payroll) under IFMS project

2) MPLS connectivity to 4 Directorates of Finance Department (Treasuries, Registration, Excise andCommercial Tax) as well as to the Directorate of Land Records & Surveys of Land & LandReforms Department

3) Redundant connectivity (WBSWAN) for all locations as concerned under MPLS

4) Procurement of hardware, software and computer consumables for Finance Department,Treasuries and DPPG and maintenance thereof

Plan Expenditure during 2016-17

(Demand No. 18)

Head of Account Budget Estimate Revised Estimate Actual(` in lakh) (` in lakh) Expenditure (`)

2054-00-097-SP-001-V-77 - 300.00 300.00 1,29,18,885Computerisation of Treasuries

2052-00-090-SP-004-V-77- 150.00 150.00 53,27,990Computerisation of Finance Deptt. (DPC)

2052-00-090-SP-005-V-77 -IFMS 640.00 1800.00 16,85,17,025

2052-00-090-SP-005-V-28-02 –IFMS 15.00 15.00 2,45,129

Hardware and software procurement during 2015-16

PC Thin LJ DM Line Matrix Laptop Scanner UPS Anti-Virusclient Printer Printer Printer

For Finance 63 —- 71 —- —- —- 9 62 93Department

Number of cases received, disposed of and pending

No. of cases pending No of cases added No. of cases Percentage of No. of casesprevious year during 2016-17 disposed of cases disposed of pending at the

end of the year

22 428 447 99.33 3


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.

For implementation of the scheme, this Cell performs the following functions:-

1) Preparation/ modification of policy, guidelines and rules under W.B.H.S., 2008.

2) Fixing/ revising rates for treatment procedures/ investigations and implants.

3) Empanelment/ renewal of empanelment of private Health Care Organisations/ Diagnostic Centreswithin this state.

4) Monitoring the activities of HCOs during the treatment of WBHS-enrolled persons.

5) Providing clarifications to the queries posed by different administrative Departments during the courseof examination of the reimbursement claims.

6) Examination of proposals for according different prior permissions as per WBHS rules.

Besides these, different administrative Departments send complicated reimbursement proposals underthe following rules for clarifications/ approval:

1) West Bengal Services (Medical Attendance) Rules, 1964

2) West Bengal Services (Medical Benefit for State Pensioners) Rules, 1998

3) All India Services (Medical Attendance) Rules, 1954

4) Medical Benefits to the Ministers-in-Charge/ Ministers of State/ Confidential Assistants etc. Rules,1969

5) Medical benefits to the officers of Judicial Services

6) Medical assistance to the prisoners of different Correctional Homes

Cashless Treatment Facility

West Bengal Health for All Employees and Pensioners Cashless Medical Treatment Scheme, 2014(hereinafter called as Cashless Scheme, 2014) was introduced for providing cashless indoor treatmentbenefit upto the cost of Rupees one lakh to the State Govt. officers and employees, State Gov. pensionersincluding family pensioners, All India Services (AIS) officers, AIS pensioners including family pensionersand the eligible family members under the existing West Bengal Health Scheme, 2008. Online enrolmentof the employees/ pensioners and their eligible dependent family members has been made essential to getthis benefit even if they are enrolled under WBHS2008.

The uniqueness of this Cashless Scheme 2014 project is Medical Cell, Finance Department receive cashlesstreatment bills directly from the respective empanelled HCOs across West Bengal and start processingentire cashless treatment bills within this Cell and prepare online sanction order and submit thereon toPay and Accounts – I, Kolkata for direct payment to respective HCOs’ bank account without involvementof any Third Party.


West Bengal Health Scheme Authority

For settlement of the reimbursement claims with technical complexity sent in by different administrativeDepartments and also for examination/ according approval to the proposal seeking prior permissions asper requirement of WBHS 2008 sent in by different empanelled HCOs as well as different administrativeDepartments, West Bengal Health Scheme Authority has been constituted. Major decisions on HealthScheme are taken in the discussion of 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


SI. Designation of Post Sanctioned PresentNo. Strength Strength

1. Special Secretary as Chairman of WBHSA Nil 1

2. Joint Secretary Nil 1

3. Deputy Secretary 1 1

4. Assistant Secretary 1 3

5. Medical Officer (Deputed from Deptt. of Health & FW) - 2

6. Officer-on-Special-Duty 1 Nil

7. Accounts Officer-cum-DDO 1 1

8. Section Officer 2 2

9. Accountant (in the rank of S.O.) 2 2

10. Head Assistant 2 2

11. Upper Division Assistant 22 22

12. Lower Division Assistant 4 Nil

13. Group ‘D’ Staff 3 3

Total 39 40


1. A dedicated portal https://wbhealthscheme.gov.in has been designed, developed by NIC,WB, securityaudited and hosted in August 2014 covering the following e-Governance Services with respect to“West Bengal Health Scheme 2008”

a) Enrolment of Employee & Pensioner through Self/ Cadre Controlling Authority (CCA)/ DDO,Generation of Certificate of Enrolment, Temporary Family Permit and Health Card Generation.


b) Intimation to CCA by the Employee/ Pensioner (Beneficiary) in the event of hospitalization.

c) Entry of Profile by HCO through Login and uploading supporting documents.

d) Treasury-wise DDO entry and Treasury-wise link banks entry module.

e) View facility on name and maximum approved rates of available Procedure or Investigation orImplants.

f) MIS on DDO-wise Enrolment of Employees and Pensioners.

g) Status Query for Employee, Pensioner, HCO and different levels of users of Government onaforementioned e-Services.

h) Based on proposal from NIC, two SSPs and four DEOs have been deployed in Medical Cell andthey have been provided required ICT equipment for successful implementation of the application.

2. Based on decision of the competent authority of Finance Department, the following e-Services havebeen integrated in the aforementioned portal during August 2014 to December 2014 as per‘West Bengal Health for All Employees and Pensioners Cashless Medical Treatment Scheme,2014’.

a) Online Enrolment by Govt. Employee/ Pensioner.

b) Online Verification by the concerned DDO & generation of Beneficiary-wise Certificate ofEnrolment.

c) Online Admission of cashless treatment Patient by HCOs and Generation of Form-‘H’ and Form-‘D4’ during discharge for submission to Government along with original bills by hardcopy aswell as to online.

d) Online bill distribution, processing, preparation of online Note Sheet and system-generated Sanc-tion Order.

Achievements

a) Following Stakeholders of the Application, have been trained on the application

(i) Health Care Organisations (72 officials of 62 HCOs)(ii) Administrative Departments (318 officials of 65 Departments)(iii) Medical Cell of Finance Department

b) For sensitization and capacity building of users, the following guidelines have been made avail-able in the portal for the following stakeholders

(i) Guidelines for Employees(ii) Guidelines for Pensioners(iii) Guidelines for Treasury Officers(iv) Guidelines for DDOs

c) Online Cashless treatment notesheet preparation through application by the respective DealingAssistant.

d) Online cashless treatment bill receiving and bill distribution among the dealing assistants.

Empanelled private Health Care Organisation (HCO)

No. of private empanelled HCO: 113 and Diagnostic Centre: 16

No. of private empanelled HCO providing Cashless treatment: 68


Expenditure on Medical Reimbursement scheme Head of Account and Year-wise

Financial Year 07-Medical 12- Medical Reimbursement Total (in `)Reimbursement (in `) under WBHS-2008 (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 57,19,70,636

2013-2014 12,01,40,249 67,81,79,594 79,83,19,843

2014-2015 12,61,60,000 82,62,90,000 95,24,50,000

2015-2016 12,82,22,596 101,66,82,012 114,49,04,698

2016-2017 15,31,20,278 118,95,91,067 134,27,11,345

Expenditures on Cashless scheme Head of Account-wise in 2015-16 and 2016-17

(` in Crore)

Head of Account 2015-16 2016-17

2075-00-800-NP-004-V-12 7.73 16.61 (For Govt Employees)

2071-01-800-NP-004-V-12 4.12 10.26(For Govt. Pensioners)

Number of files/ cases received/ disposed of and pending during the years 2015-2016 and 2016-17

2015-16 2016-17

Files received 2625 2100

Files disposed of 2359 1864

Files pending 266 Files sent to 236WBHSA for decision.

Receipt & Disposal of Bills on Cashless Treatment from 01/04/2015 to 31/03/2016 and from01/04/2016 to 31/03/2017

From 01/04/2015 till 31/03/2016 From 01/04/2016 till 31/03/2017

Bills received 8588 17258

Bills processed 6139 14949

Bills pending 2449 2309


INSTITUTIONAL FINANCEINSTITUTIONAL FINANCEINSTITUTIONAL FINANCEINSTITUTIONAL FINANCEINSTITUTIONAL FINANCE

WEST BENGAL FINANCIAL CORPORATION

The West Bengal Financial Corporation (WBFC), set up on 1 March, 1954 under the State FinancialCorporations Act, 1951, (enacted by Parliament), is the premier state-level financial institution under theadministrative control of the Finance Department and has been providing long term loans for thedevelopment of tiny, small and medium scale industrial units in the state of West Bengal. The Corporation,with its cherished mission to aid and to share in the efforts toward industrial development of the State,always strides for progress, keeping in the forefront the industrial policy guidelines issued by the StateGovernment. The Corporation has its Staff Regulations & General Regulations framed as per the SFCs Act,duly approved by Govt. of West Bengal and notified in the Kolkata Gazette.

With its head office at Bidhannagar, Kolkata and 9 (nine) branches along with controlling Offices situatedin different districts, the Corporation has been playing an important role for industrial development of theState as mandated by the SFCs Act.

It is managed by a Board of Directors, headed by a Chairman and its executive functions rest with theManaging Director appointed by the State Government. In its day-to-day activities, the Corporation is alsomentored by various Sub-Committees of the Board. The Board is constituted of Govt. nominees,representatives of Small Industries Development Bank of India and nominees of other Govt. FinancialInstitutions which are institutional shareholders of the Corporation.

Shareholding Pattern

The shareholding pattern of the Corporation as on 31 March 2017 was as under :

Shareholder Holding ( ` in Crore)

State Government 215.42

Small Industries Development Bank of India 11.59

Life Insurance Corporation of India 0.20

Public Sector Banks 0.09

Co-operative Banks 0.02

Others 0.03

Total 227.35

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.


The organizational details including the existing manpower position is elaborated in the following table.

The 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

The Corporation offer support to entrepreneurs through proper counseling with regard to projectidentification, demand-supply analysis, marketing network and institutional infrastructure mostly throughinterpersonal communication. The analytical work sustained by the Corporation helps entrepreneurs buildup their own capacities. With the objective of serving as a Total Solution Provider to entrepreneurs, theCorporation has recently set up a Consultancy Cell.

Besides, they 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 which is the ultimate policymaker 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.


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 the 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 performance figures are detailed in the table below along with figures of employment generated in theassisted units for the years 2015-16 and 2016-17.

Sl. Financial Application Loan Employment Loan RecoveryNo. Year Received Sanctioned Potential Disbursed

Number Amount Number Amount Number Amount Amount(in `) (in `) (in `) (in `)

1. 2015-16 167 43322.64 167 28309.96 1634 19916.64 24638.00

2. 2016-17 80 13181.92 77 12202.52 522 13307.50 28291.74


Sl. Designation of Post Sanctioned Present VacancyNo. Strength strength

1 Managing Director 01 Nil 01

2 General Manager 04 04 Nil

3 Deputy General Manager 08 08 Nil

4 Chief Manager 11 02 09

5 Manager 17 13 04

6 Deputy Manager 34 15 19

7 Officer 59 41 18

8 Senior Assistant 28 21 07

9 Junior Assistant 34 15 19

10 Clerk-cum-Typist and Telephone Operator 73 13 60

11 Daftari, Peon, Waterboy and Driver 51 5 46

Total 320 137 183


It can be seen that the Corporation has in FY.16 achieved Rs. 283.10 crore in sanction against a target ofRs. 300.00 crore i.e. 94.37% of target. Similarly, total amount of Disbursement was Rs. 199.16 croreagainst target of Rs. 250.00 crore i.e. 80% of target approximately. In Recovery, against a target ofRs. 280.00 crore, achievement was Rs. 246.38 crore i.e. 88%.

Snapshot of overall performance (Rs. in crore)

Financial Year 2015-16 2016-17

Loan Portfolio 724.35 645.91

Effective Sanction 280.09 122.03

Disbursements 199.16 133.07

Recovery 246.38 282.92

Total Income 116.43 111.14

Total Expenditure 104.10 96.60

Operating Profit 12.33 14.54

Gross NPA % 22.11 25.90

Gross NPA % (without Restructured Assets) 13.35

Net NPA % 17.82 20.76

Net NPA % (without Restructured Assets) 9.30

As per current RBI Circular, applicable from this year, Rs. 63 crore of Restructured Assets were compulsorilydowngraded to NPA category, resulting in non-recognition of interest income thereon, increase in NPA,both in amount and in percentage and creation of Provision for Bad & Doubtful debts at higher rate.However, as seen above in the table, the NPA figure without restructured assets is 13.35%. It may not beout of place to mention that the Corporation, by putting thrust on bad debt recovery during the year couldconsiderably improve its recovery performance during 2015-16. The Corporation will continue this thrustin coming years. Our recovery is also impeded by the fact that at the end of FY.15-16, 313 litigated casesinvolving an amount of Rs. 41.71 crore have been pending in the Supreme Court, High Court and Dist.courts.

New Office premises

The Corporation has built a new office building of its own at Salt Lake City, Kolkata-700 064 and shiftedits entire Head Office establishment in the new premises in the month of October ‘15. Since November’15,full-fledged operation of Head Office businesses has been started and controlled from the new bldg. byvirtue of which the authority has prevented outflow of huge fund in the form of rent.

Upgradation of IT System

The Corporation, during the FY.15-16 took up a programme of modernization of Cyber infrastructurewhich is expected to be completed within FY.16-17. During this period, the in-house developed softwarewill be upgraded to latest version of Oracle on a centralized server. The Web portal was refurbished andnew Website was developed and hosted on Corporation’s Web server. New desktops / laptops have beenprovided to all the offices to adopt upgraded software content. This is in line with the IT vision policy.Suitable training programmes have also been conducted for skill upgradation of employees of the Corporationin line with the need of the ongoing upgradation programme.


I S O Certification

Bureau of Indian Standards conducted the Re-certification audit at WBFC Head Office in 2015. All thedepartments of Head Office were audited by the certifying Agency and the agency issued Renewal Licensefor a period of 3 years valid from 28 January, 2016.

Personnel and Administration

The manpower strength of the Corporation stood at 137 at the end of March, 2016 as against sanctionedstrength of 319. Identifying the training needs of employees based on their designated role and individualskill / capacities, the Corporation provided training to the employees. During the year, 50 employees weresent for training programmes.

CORPORATE GOVERNANCE

(a) Board & Executive Committee Meetings :

During the year 2015-16, the Corporation conducted 8 meetings of the Board of Directors and5 meetings of the Executive Committee.

During the year 2016-17, the Corporation conducted 7 meetings of the Board of Directors and3 meetings of the Executive Committee.

(b) Audit Committee :

The Audit Committee functions as a sub-committee of the Board. The Committee met 3 timesduring the FY 2015-16 and 4 times during the FY 2016-17.

(c) Internal Audit :

An in-house Audit Cell audited the Branches as well as outside Audit Firms were appointed forauditing Head Office and designated Branches. Internal Audit calendar of FY.15-16, as approvedby the Audit Committee of Board, has been completed by the internal audit cell of the Corporation.

As a measure of additional internal control, credit audit was introduced during the year for all large loansafter sanction and before first disbursement. The Audit Cells and external firms also conduct routine auditas per the audit plan covering all the operational areas including the legal aspects, finance, accounts andadministrative matters and the reports are placed before the Audit Committee for its deliberation and action.

For the year 2016-17, an in-house Audit Cell audited the Branches as well as outside Audit Firms wereappointed for auditing Head Office and designated Branches. Internal audit work as per Audit calendarhad been conducted for the branch offices and HO operating departments. of FY.15-16, as approved bythe Audit Committee of Board, has been completed by the internal audit cell of the Corporation. As ameasure of additional internal control, credit audit had been conducted during the year for all large loansafter sanction and before first disbursement.

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.

Maintenance of accounts & audit

Besides the above, the operations and accounts of the Corporation are subjected to Statutory Audit andaudit by the Comptroller and Auditor General of India (CAG) and Small Industries Development Bank ofIndia (SIDBI) and in FY 15-16, such audit was conducted in the Corporation. It is worth mentioning that inrespect of CAG audit upto FY 14-15, the Corporation has been able to satisfy all its audit observations andthere are no outstanding paras as on date.


WEST BENGAL INFRASTRUCTURE DEVELOPMENT FINANCECORPORATION LIMITED (WBIDFC)

WBIDFC was established on 23 May 1997 by Government of West Bengal to cater to the growing need ofinfrastructure facilities in the State. The Corporation is wholly owned by 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. At present, the authorized capital of the Company is Rs.250crore and paid-up capital, which is solely contributed by Govt. of West Bengal, amounts to Rs.185.30 crorei.e. as on 31.03.2017. The Corporation carries on lending and investment activities as its areas of business.Besides, it ventured into a real estate project, namely, Sankalpa Housing Project at New Town, Kolkata.

The Corporation is one of the few undertakings of the State Govt. which is profit-making since inceptionand having accumulated profit of Rs. 778 crore (approximately) from its business as on 31.03.2017. Thepresent net worth of the Company is valued at Rs. 963.68 crore.


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 55. The organisational structure of the Corporation is graphically given as below:


Sl. Designation Sanctioned Present Nature of ResponsibilityNo. of Post Strength Strength appointment

1. Managing Director 1 1 Govt. Order Overall2. Chief Financial 1 1 statutory post Accounts, Audit, Internal

Officer (CFO) Regular against Audit, Taxes, RBI matters, post RTI matters & information

by Govt. of W.B. Security Forum3. Company 1 1 Regular against Policies, Secretarial

Secretary post sanctioned matters, CSR Activities,by Govt. of W.B. Bond matters,

Corporate Governance etc.4. Accounts Officer 2 2 Regular against Accounts, Taxes, Audit,

[One under post sanctioned Real Estate Matterssuspension] by Govt. of WB

5. Accounts Officer (HO) 2 2 Contractual Bonds, CSR and AccountsAccounts Officer (Project) created by Board of GST, Accounts of

Sankalpa Housing Project6. Junior Accounts Officer 1 1 Regular against Attached to Accounts

post sanctioned Officerby Govt. of WB

7. Executive Assistant 4 4 Two Regular 1) (Accounts) currentlyagainst post under T-S Departmentsanctioned 2) E.A. (Administration)

by Govt. of WB, attached to the ManagingOne Regular by DirectorBoard and One 3) Attached to Accounts

Contractual Department4) Attached to accounts of Housing Project

8. Accounts Assistant 4 3 Two Regular 1) Bonds(one reserved for SC) against post 2) Attached to Accounts

sanctioned by DepartmentGovt. of WB,One Regular

Sanctioned byBoard

9. Attendant 4 4 Regular against Different Departmentspost sanctionedby Govt. of WB

10. Assistant 1 1 Regular Accounts Departmentsanctioned by Board

11. Attendant [Project Office] 1 1 Contractual Housing Project Officecreated by

Board



Sl. Designation Sanctioned Present Nature of ResponsibilityNo. of Post Strength Strength appointment12. Stenographer 1 Nil Regular against Vacant

post sanctionedby Govt. of WB

13. Receptionist – cum- 1 1 Regular Attending Reception &Telephone Operator sanctioned Mails

by Govt. of WB14. Head, Credit & 1 1 Contractual Loan, Investment

Investment created byBoard

15. Credit & Marketing 1 1 Regular Loan SectionOfficer sanctioned

by Board16. Chief Risk Officer 1 1 Contractual As defined by Board

(Part time)17. Sub-Assistant Engineer 2 1 Contractual Looking after Housing

(one reserved for SC) created by Project (Engineering) andBoard renovation of premises at

Registered Office18. Commercial Manager 1 1 Contractual Security, Stores, Assests

created by & VehiclesBoard

19. Head, HRD and 1 1 Contractual Assist Chairman and toPersonnel & P.S. to created by deal with matters relatingChairman Board to staff

20. Chief Technology Officer 1 1 Contractual Computer & Systemscreated by

Board21. Junior Systems Assistant 1 1 Contractual Computer & Systems

Hardware & Networking created byBoard

22. Systems Assistant 1 1 Contractual Computer & Systems (Software) created by

Board23. Officer on special duty 1 1 Contractual For Safe Savings Scheme

created by Board24. Dealing Assistant – cum 1 Nil Contractual For Safe Savings Scheme

-Data Entry Operator created by & HRDBoard

25. Subordinate Staff 1 1 Contractual For Safe Savings Schemecreated by

Board26. Subordinate 1 1 Contractual Usual duties connected

Staff [site office] created by with the post of anBoard Attendant

27. Casual Workers 4 4 2 Casual workers Different Departments2 Drivers Drivers attached to the

Chairman &the Managing Director


Sl. Designation Sanctioned Present Sanctioning Approval receivedNo. of Post Strength Strength Authority from State Govt.28. Vigilance Officer 1 1 Contractual Looking after vigilance

created by affairsBoard (Part time)

29. Assistant Company 1 1 Contractual Company affairsSecretary

30. Engineer-in-Charge 1 Nil Contractual Overall In-Charge ofEngineering Department

31. Loan Officer 1 1 Contractual Looking after LoanDeparment

32. Investment Officer 1 1 Contractual33. Executive Assistant 1 Nil Contractual

(Loan) (Reserved for SC)34. Executive Assistant 1 Nil Contractual

(Investment)35. Project Assistant 1 1 Contractual To Assist Project Oriented

work & Financial hub36. Assistant Chief 1 Appointment Contractual To monitor various work

Financial Officer letter issued relating to F&A departmentas per advice of theManagement

37. Manager (HRD & 1 Nil ContractualPersonnel)

38. Record Supplier 1 Nil Contractual

53 43

Computerisation

Out of the 58 (fifty eight) personal computers being installed in the set-up, all have an application softwareinstalled in them and they are connected in a Local Area Network under a central Server. An integrated ITSolution developed by TCS Ltd. is currently in operation at the set-up which runs on the ACE AccountingSystem. The integrated software was earlier being developed by C.M.C. Ltd. with necessary assistancefrom Coral Softwares.

Achievements

This Corporation is one of the few undertakings of the State Government which are profit-making despitesustaining huge sacrifices in the past.

As per the (Provisional) Statements of Accounts, the profit after tax (PAT) of the Corporation as on 31.03.2017was ` 11,83,11,131/-. The Reserve and Surplus and the Net Worth of the Corporation as on 31.03.2017stand at ` 778,38,84,890/- and ` 963,68,95,890/- respectively showing a growing financial strength ofthe Corporation. In comparison to net worth of financial year 2015-16 i.e. ̀ 941.85 crore, the net worth ason 31.03.2017 has risen to ̀ 963.68 crore. It has shown an increase around ̀ 11.83 crore generated fromprofit after tax during the financial year 2016-17.

The Corporation has also adopted a CSR Policy in consonance with the provision of the Companies Act,2013 and applicable Rules. During 2016-17, the Corporation has made/continued with various CSRactivities with Ramakrishna Mission, R.K.M. Matri Bhawan, Paschimanchal Unnayan Parshad etc. andhas spent around ` 21.00 lakh towards CSR.


The following are the disbursements made against of loan applications during 2015-16 and 2016-17 :( ` in Crore)

Particulars 2015-16 2016-17

Limit Amount Limit Amountsanctioned disbursed sanctioned disbursed

West Bengal Essential Commodities 1300.00 300.00 1300.00 300.00Corporation Limited

West Bengal Highway Development 1200.00 0.00 - -Corporation Ltd.

Bengal Aerotropolis Projects Limited 22.50 22.50 - -Term Loan -3

Bengal Aerotropolis Projects Limited 20.00 20.00 - -Short Term Loan

West Bengal Power Development - - 500.00 150.00Corporation Ltd.

Food & Supplies Deptt., Govt. of - - 1000.00 120.00West Bengal

Kesoram Industries Limited - - 100.00 100.00

Total 2542.50 342.50 2900.00 670.00

The following loan proposals were received from non-Government including Government Undertakingssector during 2015-16 and 2016-17 : ( ̀ in Crore)

Sl. Proposals received 2015-16 2016-17No.

1. West Bengal Essential Commodities Corporation Limited 1300.00 1000.00

2. West Bengal Highway Development Corporation Ltd. 1200.00 -

3. Bengal Aerotropolis Projects Limited Term Loan -3 22.50 -

4. Bengal Aerotropolis Projects Limited Short Term Loan 20.00 -

5. Rashmi Metaliks Limited 136.00 -

6. Great Eastern Energy Corporation Limited - 50.00

7. Century Aluminium Manufacturing Company Ltd. - 24.00

8. West Bengal Power Development Corporation Ltd. - 500.00

9. Food & Supplies Deptt., Govt. of West Bengal - 1000.00

10. Kesoram Industries Limited - 100.00

Total 2678.50 2674.00


The following loan proposals were received from non-Government sector including GovernmentUndertakings which were under active consideration as on 31.03.2016 and on 31.03.2017 respectively:

( ` in Crore)

Sl. Proposals received As on 31.03.2016 As on 31.03.2017No.

1. West Bengal Electronic Industry Development 20.59 -Corporation Limited for Naihati,North 24 Parganas manufacturing cluster

2. West Bengal Electronic Industry Development 14.18 -Corporation Limited for Falta, South 24 Parganasmanufacturing cluster

3. West Bengal Essential Commodities Supply - 1000.00Corporation Limited

Total 34.77 1000.00

The following loan proposals were received from non-government sector. After due consideration, theproposals were rejected for the reasons stated against each item.

( ` in Crore)

Proposals received 2015-16 2016-17 Reasons for rejection

Rashmi Metaliks Ltd. 136.00 - Not complied with Loan Policyof the Corporation

West Bengal Highway - 1200.00 Borrowers no longer willing toDevelopment Corporation Ltd take this loan

Great Eastern Energy Corporation - 50.00 Not complied with Loan PolicyLimited of the CorporationCentury Aluminium Manufacturing - 24.00 Not complied with Loan PolicyCompany Ltd. of the Corporation

Total 136.00 1274.00

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 has been completely extinguished and theCorporation has to build up a strong loan portfolio in their non Government segment to make up for thisdeficit and for adequate risk dispersal.


For the maintenance of accounts in the Corporation, an accounting package developed by Coral SoftwareLimited is taken help of. However, the integrated system development has been effected by TCS Ltd.Statutory auditors appointed by CAG are entrusted upon with carrying out regular audit of accounts of theCorporation.


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 Courtand to the State Judicial Service. Besides, Acts made for certain statutory bodies contain provision forconsultation with the Commission in matters of appointment to certain categories of posts under suchbodies. Article 321 also contains provision in terms of which additional functions may be entrusted tothe Commission by an Act made by the State Legislature as respects the services of the State or any localauthority or any local corporate or any public institution. Such an Act has, however, not been made tillnow.

The Finance Department acts as the administrative Department in respect of the Public Service Commission(PSC), West Bengal.

Functions and Responsibilities

(1) To conduct examinations mainly for appointments to the services and posts of West BengalGovernment.

(2) 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, andpromotions 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 Governmentin a civil capacity, that any costs incurred by him in defending legal proceeding instituted againsthim in respect of acts done or purported to be done in the execution of his duty should be paidout of the Consolidated Fund of the State;

(e) Any claim for the award of a pension in respect of injuries sustained by a person while servingunder the State Government, in a civil capacity and any question as to the amount of any suchaward, and it shall be the duty of the Public Service Commission to advise on any matter soreferred to it and any other 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 26 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 322 Assistant Librarian 123 Upper Division Assistant 13024 Assistant Accountant 425 Assistant Treasurer 126 Typist Grade – I 1327 Lower Division Assistant 13028 Cataloguer 129 Treasury Assistant 730 Typist Basic Grade 631 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 515


Rules, regulations, instructions, manuals and records held under the discretion of the Commission forexercise and control :

While discharging the functions of the Commission, the following rules and regulations are usually followed

(i) West Bengal Service Rules (Part-I & II)

(ii) West Bengal Secretariat Manual

(iii) Delegation of Financial Power Rules, 1970

(iv) West Bengal Service (General Provident Fund) Rules

(v) West Bengal Service (ROPA) Rules, 1981/1990/1998/2009

(vi) West Bengal Service (Medical Attendance) Rules, 1964

(vii) All India Service Rules

(viii) West Bengal Service (Duties, Rights and Obligations) Rules, 1980

(ix) West Bengal Service (Classification, Control & Appeal) Rules, 1971

(x) Death-cum-retirement benefit Rules

(xi) West Bengal Service (Determination of Seniority) Rules, 1981

(xii) West Bengal Public Service Commission Rules of Procedure

(xiii) West Bengal Public Service Commission (Conditions of Service & Miscellaneous Provisions)Regulations, 1953

(xiv) West Bengal Public Service Commission (Exemption from Consultation) Regulations, 1955

(xiv) West Bengal Health Scheme, 2008 etc.

Budget is allocated under the following Head of Account belonging to the Commission :

Head of Account: “2051-Public Service Commission-00-102-State Public Service Commission-NP-Non-Plan-001-Establishment of State Public Service Commission (F.A.)-(Charged)”

Performances for the year

The initiatives undertaken by the Commission to utilize the information and technology resources in itsoperations have started yielding results. The Commission was able to conduct the WBCS (Exe.) etc.(Preliminary) Examination, 2015; WBCS (Exe.) etc. (Main) Examination, 2015 and the WBCS (Exe.) etc.(Preliminary) Examination, 2016 during the aforesaid period. More than 1 (one) lakh applications wereprocessed In connection with both the WBCS (Exe.) etc. (Preliminary) Examination, 2015 and the WBCS(Exe.) etc. (Preliminary) Examination, 2016 in addition to numerous applications received in respect ofother Recruitment Examinations and Selection cases. The results of the WBCS (Exe.) etc. Examinations forthe years 2013 and 2014 and the WBCS (Exe.) etc. Examination, 2012 – Group - “C” & “D” Services andPosts were also declared during the same period. The reduction in time interval between the publicationof an advertisement and the declaration of results was achieved in case of major recruitment examinations/selection cases due to adoption of certain Innovative measures and speedy implementation of e-governancein the last two years. The aim of the Commission is to develop the existing online set-up and ultimately toconduct majority of the examinations online in order to limit the time gap in respect of publication ofresults to the bare minimum.

During the period under report, the Commission held 1138 sittings to Interview and select candidates fordirect recruitment to various services and posts. Altogether 8824 candidates were called in for interviews.The Commission continued its practice of Inviting experts of different disciplines to assist it in the matterof selection of candidates and thus it maintained liaison with various universities, institutions andorganizations.


For direct recruitment by competitive examination with or without interview, the Commission held 10(ten) different kinds of recruitment examination including West Bengal Civil Service (Exe.) etc. (Preliminary)Examination, 2015; West Bengal Civil Service (Exe.) etc. (Main) Examination, 2015; West Bengal JudicialService (Preliminary) Examination, 2015; West Bengal Judicial Service (Final) Examination, 2015; EnglishReporters Recruitment Examination (Part-I), 2015; English Reporters Recruitment Examination (Part-II),2015; Assistant Public Prosecutors Recruitment Examination, 2014; West Bengal Civil Service (Exe.) etc.(Preliminary) Examination, 2016; West Bengal Legal Service Examination, 2014; Samity Accounts andAudit Officer Recruitment (Preliminary) Examination, 2015. There were altogether 2,34,367 candidatesapplied, 2,40,325 candidates allowed and 1,72,790 candidates appeared for these examinations including5536 candidates in the 05 (five) Main Examinations. During the year under report, the Commission allotted2375 candidates including 501 Scheduled Caste, 131 Scheduled Tribe and 391 (B.C. ’A’ - 240, B,C. ’B’ -151) Backward Class candidates for appointment to different services and posts on the results of differentrecruitment examinations.

For direct recruitment through selection by interview (with or without preliminary written test), theCommission advertised 1270 posts of different categories and received altogether 46,786 applications.Preliminary written tests were held for 77 categories of posts for the purpose of shortlisting of candidates.Alter selection, during the period under report, the Commission recommended 1045 candidates including278 S.C., 62 S.T., 86 B.C. (A), 75 B.C.(B) and 09 P.H. candidates for appointment to different services andposts. The Commission also recommended another 41 candidates including 15 S.C. candidates, 00 S.T.candidates, 05 (B.C. ’A’ – 05, B.C. ’B’ - 00) Backward Class candidates and 00 P.H. candidate forappointment to different services and posts from the reserve lists prepared on earlier selections.

For promotion, the Commission held 101 sittings to discuss the cases with the representatives of theconcerned departments of the State Government. Altogether, 1446 vacancies in different services andposts were reported to the Commission for being filled up by promotion. During the period under report,the Commission recommended 1359 officers for promotion after considering cases of 4221 officers andcould not make any recommendation against 87 vacancies for various reasons.


}

Sl.No. Designation of Post Sanctioned Present RemarksStrength Strength

1. Chairman 1 1 Nil

2. Judicial Members 2 Nil 2

3. Administrative members 3 1 2

4. Registrar/Addl. Registrar 1 1 Nil

5. Deputy Registrar 1 1 Nil

6. Assistant Registrar 1 Nil 1

7. Librarian 1 Nil 1

8. P.A. to Chairman

18 14

49. P.A to Member All the posts are not on10. Court Officer the pay-roll of WBAT,

11. Stenographer they belong to the Finance

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 12 3 9

20. Cashier 1 Nil 1

21. Library Assistant 1 Nil 1

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 2 Benches which are beingmanaged by one Judicial Member (including Hon‘ble Chairman) and one Administrative Member.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. Registrar of this Tribunal functions as Drawing and Disbursing Officer. Deputy Registrar isentrusted with the work of assisting the Registrar in the day to day office administration.


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

22. Muharrir 1 1+3=4* Salaries of 3 Muharrirs aredrawn by Finance

Department, Govt. ofWest Bengal

23. Record Supplier 3 1 2

24. Cash Sarkar 1 Nil 1

25. Library Attendant 1 Nil 1

26. Duftry 1 Nil 1

27. Group-D 21 10 11 vacant (all 11of them are borne byFinance Department,

Govt. of West Bengal & salaries of 6 employees are drawn from this Tribunal.)

28. Night Guard 1 Nil 1

29. Durwan 1 Nil 1

Total 89 50(+3) 39

*Service of three (3) Muharrirs, apart from one sanctioned posts are placed at the disposal of this Tribunal,thereby making a strength of four (4) Muharrirs in this Tribunal.


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 by 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.

4. Death-Cum-Retirement Benefit Rules.

5. Police Regulation of Bengal, 1943.

6. Police Regulation of Calcutta and similar other Acts and Rules.


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 38 (thirty eight) 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. Maintenance of accounts is done through IFMS (Integrated FinancialManagement System). The auditing authority is A.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 13667

2005 13667 3676 17343 3280 18.91 14063

2006 14063 5473 19536 4968 25.43 14568

2007 14568 13373 27941 9945 35.59 17996

2008 17996 9937 27933 9871 35.34 18062

2009 18062 2149 20211 6919 34.23 13292

2010 13292 1877 15169 7324 48.28 7845

2011 7845 1812 9657 5432 56.24 4225

2012 4225 1971 6196 3187 51.43 3009

2013 3009 1566 4575 1944 42.49 2631

2014 2631 1825 4456 1276 28.64 3180

2015 3180 1705 4885 916 18.75 3969

2016 3180 1620 4800 259 5.40 4541

Note : The cases in this Tribunal are registered and disposed of as per the calendar year i.e. from 1January to 31 December. Hence the available records are based on the calendar year.


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 :

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.

Admn. Cell(Estt. function)

Internal Audit teamcomprising Internal AuditOfficer

Minister-In-Charge, Finance

Commissioner, Internal Audit & Ex-Officio Principal Secretary,Finance (IA) Department

Joint Commissioner-I&e.o Joint Secretary Joint Commissioner-II

5 Nos. of Post:Dy. Commissioner& EO Dy. Secy

Internal Audit teamcomprising InternalAudit Officer


Sl. Designation of Method of Sanctioned PresentNo. Post Recruitment Strength Strength Remarks1. Commissioner, By deputation of officers 1 Nil Vacant since 01.06.2013

Internal Audit & not below the rank ofE.O. Principal Principal AccountantSecretary to Govt. General / Accountantof West Bengal General of Indian Audit

& Accounts Service2 Joint Commissioner i) 50% by transfer of 1 1 The post of Dy.

& Ex-Officio Joint officers from the WBA Commissioner wasSecretary & AS in the pay scale re-designated as Joint

of Rs. 12000-18000/- Commissioner under G.O.having at least ten No. 50F- dt. 03.01.2007.years regular serviceand minimum of fouryears audit experienceto their credit.ii) 50% by deputationof officers of IA&AS notbelow the rank ofDeputy AccountantGeneral

3 Deputy From WBA&AS officer 5 3 New post created videCommissioner & G.O. no. 405F(Y)WBEx-Officio Deputy dtd. 01-02-2016Secretary

4 Internal Audit i) 50% by transfer of 108* 13 *Consequent uponOfficer (IA) officers from WBA&AS (Effectively redesignation of posts of

in the scale of pay of 04 AIAO held by WBA&ASRs. 10000-325-15525/- officers officers into IAO in termshaving at least eight working) of F.D. Notificationyears regular service No. 3726-F dt.12.3.2003,and minimum of two sanctioned strength of IAOyears’ audit experience increased from 34 (50% ofto their credit. original sanction of 68) toii) 50% by deputation 132. After issuance ofof officers in the rank of G.O. 405F(Y)WBSenior Audit Officer/ dtd. 01-02-2016, strengthAudit Officer/ Senior of IAO decreased to 108.Accounts Officer in theIndian Audit &Accounts Department,Indian DefenceAccounts Department,


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:


Sl. Designation of Method of Sanctioned PresentNo. Post Recruitment Strength Strength Remarks

Indian RailwayAccounts Department,Indian Civil AccountsDepartment or officersof State Services otherthan officers of WBA&AS.

5 Assistant Internal On deputation of 32 NilAudit Officer, (IA) officers in the rank of

Asstt. Audit Officer /Asstt. Accounts Officerfrom the officers of theIndian Audit &Accounts Department.

Note: Out of 11 Internal Audit Officers, 1 (one) officer was engaged in GRIPS Cell, 02 (two) officers inIFMS Cell as Nodal Officer, 02 (two) officers were in HRMS Cell and 01 9one) officer was in LA Collectorate,Kolkata in addition to their normal duties under order of the Finance Department during most part of theperiod.

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 1Secretarial Service

2. Stenographer/ Personal -Do- 5 1Secretary/ Senior PersonalAsstt./ Personal Asstt.

3. Head Assistant -Do- - -

4. U.D. Assistant -Do- 4 4

5. L.D. Assistant -Do- 2 Nil

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



(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,the extent to which resources are employed efficiently as per law and regulations (compliancetesting); 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,Municipalities and Corporations, Undertakings and Autonomous Bodies including CommercialUndertakings and such other offices where substantial interest of State Govt. is involved. It shallalso be responsible for conducting special audit and examination or verification of any aspect ofGovt. 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 Department suchreports or returns or special findings of the Internal Audit or special study as directed by theDepartment 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 Branch shall be duty-bound to keep all its findings, observations and returnsconfidential and shall not be authorized to hand over copies of the same to any authority oragency if not expressly directed by State Government in the Finance Department.


(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.

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 of theState 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 2015-16

Sl.no Name of the Department Subject in brief

1. Special Audit in respect of Biotechnology Special auditDepartment

2. Special Audit in respect of West Bengal Biotech Special auditDevelopment Corporation Ltd

3. Special Audit of North Bengal Development Special auditDepartment

4. Special Audit of Office of the Director, Padmaja Conducted special audit on allegedNaidu Himalayan Zoological Park, Darjeeling misappropriation of fund and other matters

This Department has conducted the following special audit on the basis of request from differentDepartments of the Govt. and Finance Department approval during 2016-17

Sl. No. Name of the Department Subject in brief

1. Submission of a report regarding observation of Finance (Internal EnquiryAudit) department on examination of documents of WBECSC Ltd.towards the assessment of settlement of the outstanding loan ofWBECSC Ltd. for procurement of potato in 2010 with the WBSCBvide W. Order No. F(IA)D/3/2016 dated 07/01/2016

2. Enquiry in respect of Review of bills drawn by Pr. Secretary, GTA, EnquiryDarjeeling

3. Office of the First Land Acquisition Collector, 5, Bankshall Street, Internal audit2nd Floor, Kolkata – 700 001

4. West Bengal Judicial Academy Internal audit

5. GTA – System/Functional audit Special audit

6. Kolkata Agri-Mech-Resource Circle, Salt Lake Enquiry

7. The West Bengal State Co-operative Marketing Pvt. Ltd. Enquiry

8. Enquiry in the office of DPPG Enquiry


Sl. No. Name of the Office

01. District Mass Education Extension Officer, Kolkata

02. Enquiry into the matter of alleged defalcation by the office of the BMOH, Sankrail,Howrah, from Howrah Treasury – I

03. District Mass Education Extension Officer, South 24 Parganas

04. Forest Utilisation Division, Kolkata

05. A.R.D. (Poultry Marketing) Department, State Poultry Farm, Tollygunge

06. West Bengal Judicial Academy

07. I.T.I. for Physically Challenged Boys & Girls, Kolkata

08. I.T.I., Tollygunge

The department has conducted 08 (eight) internal audit operations in different W.B. Govt. Offices apartfrom conducting Special Audit as mentioned above.


The Deputy Secretary, Finance (Accounts) Department is functioning as D.D.O for the Department. Sothe responsibility 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 theaudit of the accounts of 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

2011-12 2 18 20 18 90% 2

2012-13 2 11 13* 11 84% 2

2013-14 2 9 11* 9 81% 2

2014-15 2 5 7* 5 71% 2

2015-16 2 4 6 4 67% 2

2016-17 2 10 12 8 67% 4

Notes: * In addition to above, 309 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.


Objectives

1) To ensure that all court cases are to be contested through engagement of Learned State Advocates intime and that not a single case be left unattended.

2) To take prompt necessary action after receipt of Original Applications, Writ Petitions, ContemptApplications and Special Leave Petitions.

3) To offer appropriate opinion/views in respective files of various Deptts in accordance with extantrules and laws for proper adjudication.

4) To file Affidavits/Affidavits-in-position/ Replies etc., wherever necessary before the Hon’ble SupremeCourt, High Court and WBAT in due time in consultation with the Ld. State Advocates.

5) If necessary, to file Review Applications or Appeal before higher legal forum.6) To attend Lok Adalat as and when instructed.7) To brief the matter of litigation to Ld. State Advocate supported with relevant papers/documents.8) To monitor court cases before the WBAT and also before the Hon’ble High Court, Calcutta on day-

to-day basis.

Nature of work/ Responsibilities/ Functions

1. Processing files for engagement of state advocates to defend the state before :

a) Hon’ble Supreme Courtb) High Court at Calcutta & High Courts in other States

LAW CELLLAW CELLLAW CELLLAW CELLLAW CELLThe 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 including chit funds and othermiscellaneous cases are being looked into by this Cell. The mandate of this Cell is to supervise, monitorand pursue the court cases keeping consistent contact with other Departments/ Directorates and otheroffices for attending to and defending the same promptly and effectively on behalf of the state dependingupon the policy of the State.



1. Special Secretary 12. Deputy Secretary 13. Senior Law Officer 14. Section Officer 45. Head Assistant 16. Upper Division Assistant 97. Typist, Supervisory Grade 18. Typist, Grade-I 49. Muharrir, Grade-I 110. Group-D, Grade-I 1

Total 24


c) West Bengal Administrative Tribunald) Central Administrative Tribunale) District Courts, Consumer Forums etc.

2. Original Application and Writ Petition received from advocates are dealt with immediately and si-multaneously, 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 according due importance to it. Special Initiatives1. Almost in all new cases, advocates are engaged immediately from the approved list of advocates and

their engagements regularised 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 & Achievements1. Over the last few years, Law Cell has achieved remarkable success in winning court cases in order to

protect the interest of the State.2. Officers and staff of Law Cell function in a manner of co-ordination as a team to safeguard the interest

of the State.3. Contempt matters are accorded special care and importance and are handled and monitored prop-

erly to avoid personal appearance by senior officers.4. Remarkable improvement has been achieved in regular clearance of files.5. Regular review/monitoring of work is carried out. Status of ComputerisationThe entire Cell has been provided with computers and accessories. The process of online networking ofmovement of files (Workflow-based File Tracking System) has been started since 2014. One high-endscanner has been installed in order to store all financial rules, judgments, memoranda/ circulars, buff-sheets and Reasoned Orders passed by Principal Secretary of this Department which are often required indealing with court cases. Considerable progress has been recorded in this field.

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

2011-12 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 1152015-16 115 842 734 87.17 1082016-17 108 651 504 77.42 147


RIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELLRIGHT TO INFORMATION CELL

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 workload in this Cell is increasing at a rapid rate. A large section of thegeneral public is getting benefited through this Act. Hence, this Cell plays an important role in FinanceDepartment. 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 staffers in mentioned strength are posted in the Cell.

Designation of Post Present StrengthState Public information Officer 1Section Officer 1U.D. Assistant 3Group-D staff 1

Total 6

Objectives

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.


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 Rupees 10/- 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.


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/ Circulars

Memo No: 160-FT(RTI), dated: 09-7-2009, No. 1/3/2008-IR dated 25-04-2008 & No. ¼/2009-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 is not supplied timely.

Number of Petitions/ cases received, disposed of and pending

Year Petitions received Petitions replied/ disposed of Pending

2011-12 398 398 Nil

2012-13 455 455 Nil

2013-14 450 450 Nil

2014-15 233 233 Nil

2015-16 174 174 Nil

2016-17 249 249 Nil


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. Rajsekhar Bandyopadhyay Joint Secretary 033-22536233 - -

2. A. Mitra Dy. Secretary (Tech.) 033-22535161 - -

Directorate of Commercial Taxes

1. Smt. Smaraki Mahapatra Commissioner 033-71221003 033-22515151 [email protected]

2. Sajal Barui Special Commissioner 033-71221004 - [email protected]

3. Adesh Kumar Additional Commissioner, 033-71221005 - [email protected]

4. Atanu Majumdar Senior Joint Commissioner, 033-71221087 - [email protected]

5. Moloy Ghosh Sr. Joint Commissioner 9830498790 - -

Directorate of Agricultural Income Tax

1. Biswajit Gangopadhyay Commissioner 033-22510434 033-22510434 [email protected]

2. Supriya Goswami Addl. Commissioner 033-22510435 033-22510434 [email protected]

3. Kesto Pramanick Addl. Commissioner 033-22510095 033-22510434 [email protected]

4. Smt. Papia Das Addl. Commissioner 033-22510437 033-22510434 [email protected]

Directorate of Electricity Duty

1. Biswajit Gangopadhyay Director 9830353419 033-22143407 [email protected]

2. Avijit Mondal Inspecting Officer (HQ) 8902499944 - [email protected]

3. Kanchan Saha Inspecting Officer (Asansol 9433324402 - [email protected] Office)

4. Pasang Pemba Sherpa Inspecting Officer 9593095705 - [email protected](Jalpaiguri Zonal Office)

Directorate of Registration & Stamp Revenue

1. Biswajit Gangopadhyay I.G.R. & C.S.R., WB 033-22141567 033-22143951 [email protected]

2. Devendra Pant Jt. Commr. (Audit) 033-22141568 - [email protected]

3. Santi K. Roychowdhury D.I.G.R.(HQ) 033-22143407 033-22143407 [email protected]

4. Maloy Bhusan D.I.G.R.(Insp.), Burdwan 033-22141940 - [email protected] Division

5. Abhijit Kr. Das D.I.G.R. (Rev) 033-22141566 - [email protected]

6. Dinabandhu Roy D.I.G.R. (e-RAC) 033-22259145 - [email protected]

Directorate of State Lotteries

1. Sailesh Mukhopadhyay Director 033-22364688 033-22217682 [email protected]

2. Swapan Kumar Nandi Joint Director 033-22364688 - -(Audit & A/cs.) 033-22364689

3. Sakti Ranjan Bhattacharya Joint Director (A/cs.) 033-22364688 - -033-22364689

4. Kallol Kr. Bhattacharyya Deputy Director 033-22364688 - -033-22364689

Directorate of Entry Taxes / Revenue Intelligence

1. Biswajit Gangopadhyay Director 033-22257522 033-22257522 [email protected]

2. Suranjan Dawn Joint Director 033-22257569 033-22257522 [email protected]



WB Commercial Taxes Appellate & Revisional Board

1. Chandrakala Mukherjee President 033-22514000 - -(483)

2. Matiur Rahaman Registrar 033-22514000 - -(483)

3. Mihir Kumar Banerjee Head Assistant 9830552454 - -

Bureau of Investigation

1. Ambujaksha Banerjee Addl. Commissioner 9903955961 - [email protected]& Special Officer

2. Partha Pratim Jana Senior Joint 9830240987 - [email protected]

3. Jaydip Kumar Chakrabarti Joint Commissioner & 9903213001 - [email protected].

West Bengal Taxation Tribunal

1. Binod Kumar Srivastava Judicial Member 033-23376259 033-23376381 -

2. Chanchalmal Bachhawat Technical Member 033-23344953 033-23376381 -

3. Bhaskar Bhattacharjee Registrar 033-23376381 033-23376381 -

4. Smt. Soma Chakrabarti Deputy Registrar 033-23376260 033-23376381 -(Judicial)

5. Bikash Chandra 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. Donbosco Lepcha Collector 033-22421313 033-22314901 [email protected]

2. Saibal Gupta Addl. Treasury Officer 033-22420596 033-22314901 [email protected]& Collector-in-Charge

Budget Branch

1. Parwez Ahmad Siddiqui Secretary 033-22544048 033-22144016 [email protected]

2. Ujjaini Dutta Joint Secretary 033-22536442 - Ujjaini.dutta@ gov.in

3. Sudip Kumar Sinha Joint Secretary 033-22536216 - [email protected]

4. Debashis Bhattacharyya Joint Secretary 033-22145051 - [email protected]

3. Sandipan Chakraborty Programmer 033-22535195 - [email protected]

4. Sumit Mitra Network Administrator 033-22535461 - [email protected]

EAP Unit

1. Sudip Kumar Sinha Joint Secretary 033-22536216 033-22145659

2. Partha Chakraborty Assistant Secretary 033-22535359

Statistical Cell

1. Debabrata Nag Advisor (Stat.) 033-22141513 033-22141513 [email protected]

RIDF Cell

1. Pawan Kadyan Joint Secretary 033-22535159 - [email protected]@ias.nic.in

2. Anal Jyoti Chakrabarti Deputy Secretary 033-22544824 - [email protected]



PPP Cell

1. Pawan Kadyan Joint Secretary 033-22144048 - [email protected]

2. Amit Kumar Mondal Deputy Secretary 033-22535319 - [email protected]

3. Sukanta Dutta Assistant Secretary 033-22535291 - [email protected]

3. Jyotirmoy Das PPP Expert 033-22535315 - [email protected]

4. Arun Kumar Ghosh Financial Expert 033-22535314 - [email protected]

Audit Branch

1. Sheo Kumar Ram Joint Secretary 033-22535234 033-22141169 [email protected]

2. Soumya Biswas Deputy Secretary 033-22535322 - -

3. A. B. Mondal Assistant Secretary 033-22535007 - -

Directorate of Treasuries & Accounts

1. Parwez Ahmad Siddiqui Director 033-22622196 033-22484742 [email protected]

2. Jadab Ch. Banerjee Additional Director 033-22363644 [email protected]

3. Subrata Kr. Sarkar Joint Director 033-22621162 [email protected]

4. Ashutosh Bose Joint Director 033-22316080 [email protected]

5. Avijit Saha Joint Director 033-22315027 [email protected]

Directorate of Pension, Provident Fund & Group Insurance

1. Parwez Ahmad Siddiqui 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. Sudip Kumar Sinha Director 033-22625895 033-22625895 [email protected]

2. Smt. Riddhi Banerjee Deputy Director 033-22625895 033-22625895 [email protected]

3. Tarapada Patra Liaison Officer 033-22627452 033-22625895 [email protected]

E-governance Group

A. IFMS Cell

1. Amit Kumar Sarkar OSD & EO Dy. Secy. 033-22535471 - -

2. Pritam Chandra Gupta OSD & EO Asst. Secy. 033-22535417 - -

3. Debashis Mitra OSD & EO Asst. Secy. 033-22535224 - -

4. Rima Ghosh OSD & EO Asst. Secy. 033-22535469 - -

5. Nabanita Purkait OSD & EO Asst. Secy. 033-22535469 - -

B. DPC

1. Utpal Chakraborty Sr. System Analyst & 033-22145470 - -EO Deputy Secretary

2. Mintu Saha Deputy Secretary 033-22145012 - -

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]

4. Somnath Mukherjee Accounts Officer- 033-22544238 - [email protected]



Institutional Finance

West Bengal Financial Corporation

1. Amlan Basu Chairman 033-23599822 - [email protected]

2. S.N. Koley Managing Director 033-23599825 - [email protected]

3. Krishnendu Mukhoti General Manager (HQ) 033-23599830 - [email protected]

4. Rathin De General Manager 033-23599828 - -(Operations &Marketing)

5. Somesh Mukherjee Financial Advisor & 033-23599829 - -Chief Accounts Officer

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]

Autonomous Bodies

Public Service Commission

1. S. K. Mandal Secretary 033-24661540 033-24660992 -033-24662266 033-24663378

West Bengal Administrative Tribunal

1. Amit Talukdar Chairman 033-23343256 033-23343554 -033-23342989

2. Smt. Jayashree Banerjee Registrar 033-23588813 033-23343554 -

Internal Audit Branch

1. Rejaul Islam Khan Joint Commissioner & 033-22216357 033-22371590 [email protected] Joint Secretary 033-22377025

2. Jayanta Mazumder Deputy Commissioner 033-22371978 033-22371590 [email protected]& EO Deputy Secretary

3. Md. Sahidul Islam Internal Audit Officer 033-22251887 033-22371590 md.sahidislam@gmail. com(HQ)

Law Cell

1. Rabijyoti Majumdar Special Secretary 033-22535219 - [email protected]

2. Manjulika Maity (Poira) Deputy Secretary 9433936461 - -

3. Chandi Prasad Dhar Assistant Secretary 033-22535317 - -

4. Shibasish Dutta Roy Law Officer 033-22535324 - -

Right to Information Cell

1. Dipankar Sinha Joint Secretary & 033-22535231 - -Appellate Authority

2. Nitaipada Datta Deputy Secretary & 033-22535319 - -SPIO

Government of IndiaMinistry of Statistics and Programme Implementation

Central Statistics OfficeCoordination and Publication Division

Research and Publication UnitNew Delhi

www.mospi.gov.in

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Annual Administrative Report

Finance DepartmentGOVERNMENT OF WEST BENGAL

Finance Department

GOVERNMENT OF WEST BENGAL

Annual Administrative Report2012-2013

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