· v preface annual administrative report of finance department for 2017-18 has been compiled with...

ANNUAL ADMINISTRATIVE REPORT

2017-18

FINANCE DEPARTMENTGOVERNMENT OF WEST BENGAL

Sl. No. Subject Page No.

1. Preface v2. Introduction vii - x3. REVENUE BRANCH 1 - 115

(i) Directorate of Commercial Taxes 4 - 56(a) Commercial Taxes 6 - 43(b) Profession Tax Wing 43 - 46(c) Agricultural Income Tax Wing 46 - 50(d) Electricity Duty Wing 50 - 53(e) Bureau of Investigation 53 - 56

(ii) Directorate of Excise 57 - 70(a) Excise 57 - 65(b) West Bengal State Beverages Corporation Ltd. 65 - 70

(iii) Directorate of Registration and Stamp Revenue 71 - 101(iv) Directorate of State Lotteries 102 - 104(v) Directorate of Entry Taxes 105 - 106(vi) WB Commercial Taxes Appellate & Revisional Board 107 - 108(vii) West Bengal Taxation Tribunal 109 - 111(viii) Office of the Collectorate of Stamps Revenue, Kolkata 112 - 114

4. BUDGET BRANCH 115 - 152(i) RIDF Cell 146 - 147

(ii) Externally Aided Projects (EAP) 148(iii) Statistical Cell 149(iv) PPP Cell 150 - 152

5. AUDIT BRANCH 157 - 191(i) Directorate of Treasuries & Accounts, West Bengal 157 - 165

(ii) Directorate of Pension, Provident Fund & Group Insurance, W.B. 166 - 175(iii) Assistance to Political Sufferers (APS) Cell 176(iv) Directorate of Small Savings 177 - 180(v) E - governance Group 181 - 187

(vi) Medical Cell 188 - 1918. INTERNAL AUDIT BRANCH 192 - 1969. LAW CELL 197 - 19910. RIGHT TO INFORMATION CELL 200 - 20111. INSTITUTIONAL FINANCE 202 - 210

(i) West Bengal Financial Corporation 202 - 205(ii) West Bengal Infrastructure Development Finance Corporation 206 - 210

12. AUTONOMOUS BODIES 211 - 217(i) Public Service Commission, West Bengal 211 - 213

(ii) West Bengal Administrative Tribunal 214 - 21813. CONTACT DETAILS OF KEY OFFICIALS 219 - 223

CONTENTSCONTENTSCONTENTSCONTENTSCONTENTS

PREFACEPREFACEPREFACEPREFACEPREFACE

Annual Administrative Report of Finance Department for 2017-18 has been compiled with due regard tothe salient aspects of activity, achievement and physical infrastructure of the different Branches / Directorates/Cells / Units under the administrative control of Finance Department. The structure and function of FinanceDepartment have been attempted to be holistically included in the Report. It has been so analytically andgraphically presented as to represent the futuristic initiatives of the Department and also to benefit theresearchers, the administrators and the politicians alike in terms of knowledge and inputs.

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. Department of Excise was mergedunder Finance Department and therefore, in the process, Directorate of Excise formed part of RevenueBranch of Finance Department. Besides, a separate state-owned Corporation was created by the name ofWest Bengal State Beverages Corporation Limited for managing the business aspect of supply chainmanagement of liquor in the state, which was also brought under Finance Department.

Directorate of Electricity Duty and Directorate of Agricultural Income Tax, which previously had distinctentities, have been merged with the erstwhile Directorate of Commercial Taxes. Higher officials to officiatein the Directorates under Revenue Branch have been brought under the West Bengal Revenue Service tostreamline revenue policy and operations for better Government earning.

As regards awards and recognition for flagship projects initiated and implemented within the FinanceDepartment, the e-Abgari project, which is a pioneering e-Governance project of the Excise Directoratehas been awarded “Silver” under “Category-I: Excellence in Government Process Re-engineering” for theNational Awards on e-Governance in 2017-18.

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 year 2017-18.

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, December, 2018 H. K. DwivediAddl. Chief Secretary to theGovernment of West Bengal

Finance Department

Acronym Stands for

BED Act Bengal Electricity Duty ActBRAP Business Reform Action PlanCBMS Centralized Budget Management SystemCFPC Cyber Fraud Prevention CellCRA Central Record-Keeping AgencyCST Central Sales TaxCTD Commercial Tax DirectorateCTDR Consolidated Treasury Data RepositoryCTS Centralized Treasury SystemDAW Data Analysis WingDATI Directorate of Agril. Income Tax (Now merged with Dte of Commercial Tax)DPPG Directorate of Pension Provident Fund & Group InsuranceECOS Empowered Committee of SecretariesEODB Ease Of Doing BusinessEOI Economic Offences InvestigationERP Enterprise Resource PlanningGRIPS Government Receipts In Portal SystemGST Goods & Services TaxGSTN Goods & Services Tax NetworkHCO Health Care OrganisationHRMS Human Resource Management SystemIFMS Integrated Financial Management SystemIQMS Integrated Queue Management SystemISD Information System DivisionOLSTR OnLine System of Tax ReceiptLAN Local Area NetworkPPF Public Provident FundPPO Pension Payment OrderMMP Mission Mode ProjectMPLS Multiple Protocol Lavel SystemNBFC Non Banking Financial CorporationNDC National Data CentreNeGP National e-Governance PlanNIC National Informatic CentreNLRMP National Land Record Modernization ProgrammeNSDL National Securities Depository LtdSCCIIE Standing Committee of the Cabinet on Industry Infrastructure and EmploymentSAPIO State Assistant Public Information OfficerSFCs Act State Finance Corporation ActSPIO State Public Information OfficerWBFTS West Bengal File Tracking SystemWBSDC West Bengal State Data CentreWBSWAN West Bengal State Wide Area NetworkVAT Value Added Tax

Abbreviations

INTRODUCTIONINTRODUCTIONINTRODUCTIONINTRODUCTIONINTRODUCTION

Article 166 in the Constitution of India enshrines the conduct of business of the Government of the State.Article 166(3) specifically stipulates that the Governor shall make Rules for the convenient transactions ofbusiness of the Government. Accordingly, the Government of West Bengal has made the West BengalRules of Business in which ‘business of Government are transacted in the Departments specified in theFirst Schedule’ of these Rules. Section 31 of these Rules defines the function of Finance Department.Section 31 of the said Rules are reproduced herein.

“31. The Finance Department shall perform the following functions namely –

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

b. It shall examine and report 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 Fundof the State or for giving guarantees; shall take all steps necessary for the purpose of raising suchloans as have been duly authorized; and shall be in charge of all matters relating to the service ofloans or the discharge of guarantees;

d. It shall be 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 shall be responsible for watching the State of Government’s balances;

f. It shall prepare a statement of estimated revenue and expenditure to be laid before the Legislaturein each year and any supplementary statements of expenditure; it shall also prepare the demandsfor excess 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 shall obtain from the Departments concerned materialson which ot base its estimates and it shall be responsible for the correctness of the estimatesframed on the materials so supplied;

h. It shall examine and advise on expenditure of all new schemes for which it is proposed to makeprovision in the estimates and shall decline to provide in the estimates for any scheme whichhas not been so examined;

i. It shall be responsible for the preparation of Appropriation Bills to be introduced into theLegislature;

j. On receipt of a report from an audit officer to the effect that expenditure for which there is nosufficient sanction is being incurred, it shall require steps to be taken to obtain sanction or thatthe expenditure shall immediately cease;

k. It shall cause the report of the Comptroller and Auditor-General of India relating to theAppropriation Accounts of the State to be laid before the Public Accounts Committee and shallbring to the notice of the Committee such other matters as should be referred to the Committee;

l. It shall advise Departments responsible for the collection of revenue regarding the progress ofcollection and the methods of collection employed.”

Apart from this, the functions of the Finance Department are specified in Part-I, II, III of First Schedule tothat Rules.

The Following 3 (three) functions illustrated in Part-I of the First Schedule of the said Rules are:

1. Management of Public Finance and its maintenance.

2. Collection of public revenue save as otherwise provided.

3. Determination of the principles of Recruitment, conditions of services and discipline of the stategovernment employees.

The Minister-in-Charge of Finance Department works through a Secretariat headed by the Addl. ChiefSecretary / Principal Secretary. The aforesaid functions of Finance Department are performed through fiveBranches, namely, Revenue Branch, Budget Branch, Audit Branch, Internal Audit and Institutional Finances.Under these five Branches, there are various directorates / cells / units dealing with more specific subjects.

A diagram of organizational set-up of Finance Department is provided below:

The Finance Department has been split up into several Groups, each being assigned with a specializedjob of auditing of finance-related issues of all the Administrative Departments under the Govt. of WestBengal. A Policy Planning Unit (PPU), which was earlier under the administrative control of RevenueBranch of this Department has been abolished vide Govt order no. 394-FT dated 13/03/2015 read withorder no. 481-FT dated 30/03/2015. All the works undertaken by the said unit has now been entrustedwith the Directorate of Commercial Taxes, West Bengal, a Directorate of this Department. A separateCell, by the name of ‘Industrial Promotion Assistance (IPA) Cell’, has been set up in the said Directorate todeal with these issues as well as pending applications under West Bengal Industrial Promotion (Assistanceto Industrial Units) Scheme, 2010.

On the other hand, Economic Offences Investigation (EOI) Cell which was previously under FinanceDepartment has now been shifted to the administrative purview of P.A.R. (Personnel & AdministrativeReforms) Department of the Government.

Besides, an E-governance Group has been created and it has been included within the administrativecorpus of Finance Department. Data Processing Centre (DPC) which was previously under the administrativecontrol of the Budget Branch has now been brought under the E-governance Group and included underAudit Branch of this Department. The newly constituted IFMS Cell to administer the functional part ofe-governance has also been brought under E-governance Group of this department.

The Department of Excise, a separate Govt Department was merged with Finance Department. TheDirectorate of Excise, working previously under the said Department of Excise now came underadministrative control of Revenue Branch of Finance Department vide Home Department G.O. No. 1006– Home (Cons) / R2R (Cons)-08/2016 dated 19.12.2016. A separate Corporation named West BengalState Beverages Corporation Limited has also been instituted to look after the business aspect of supplychain management of liquor throughout the state under Directorate of Excise. The Directorate of ElectricityDuty and Directorate of Agricultural Income Tax, which previously had distinct entities, have now beenmerged with the Directorate of Commercial Taxes vide Notification no. 1291-F.T. dated 17.07.2017.

Subject to the overall control of the Finance Minister, the Department functions under the administrativedirection and guidance of the Additional Chief Secretary. Each Branch of the Department is headed by anOfficer in the rank of Secretary/ Additional Secretary/ Special Secretary/ Joint Secretary.

The different Groups and Cells of this Department over which their jurisdiction exists are briefly enumeratedbelow:

Group-AI relates to the matters of finance of the Departments of Agriculture; Animal ResourcesDevelopment; Agricultural Marketing; Fisheries and Co-operation.

Group-AII relates to the matters of finance of the Departments of Food and Supplies; Consumer Affairs;Land and Land Reforms & Refugee Relief and Rehabilitation.

Group-B relates to the issues of finance of the Departments of School Education; Higher Education;Technical Education, Training and Skill Development; Mass Education Extension and Library Services;Science & Technology and Bio-technology; Food Processing Industries and Horticulture; Sunderban Affairs.

Group-C relates to the issues of finance of the Departments of Industry, Commerce and Enterprises;Micro, Small, Medium Enterprises & Textiles;

Group-D relates to the matters of finance of the Departments of Home and Hill affairs [Home Police;Home (Political); Home (C&E); Home (Special); Home (F&NRIs); Home (Press)]; Parliamentary Affairs;Personnel & Administrative Reforms; Disaster Management and Civil Defence; Chief Minister’s Office;West Bengal Legislative Assembly; Governor’s Secretariat.

Group-E involves in dealing with the financial matters of the Minority Affairs and Madrasah Education;Backward Classes Welfare; Tribal Development; Women & Child Development and Social Welfare.

Group-F involves in dealing with the financial matters of the Departments of Public Works; Housing;Irrigation and Waterways; Public Health Engineering; Water Resources Investigation & Development.

Group-G relates to the matters of the finance of the Departments of Correctional Administration; Fire andEmergency Services; North Bengal Development; Paschimanchal Unnayan Affairs.

Group-I relates to the issues of the finance of the Departments of Information & Cultural Affairs; Tourism;Environment; Youth Services and Sports; Forest.

Group-L relates to the issues of the finance of the Departments of Labour; Law; Judicial.

Group-M relates to the financial matters of the Department of Self Help Group & Self-Employment;Administrative control of West Bengal Financial Corporation and West Bengal Infrastructure DevelopmentFinance Corporation and State-level Bankers’ Committee, National Banks, Regional Rural Bank and FinancialInstitutions.

Group-O relates to the matters of finance of the Department of Health & Family Welfare.

Group-R relates to the financial issues of the Departments of Urban Development & Municipal Affairs;Panchayats & Rural Development; Transport; Power and Non-Conventional Energy Sources.

Group-S relates to the issues of finance of the Departments of Information Technology & Electronics ande-Governance.

Besides the above Groups, there are some other special Groups working within the Finance Departmentwith the following functions:

Group-H looks after Audit matters of Finance (Revenue) Department, Finance (Excise) Department andSmall Savings Directorate; Establishment matters of Finance Department, Personal Assistants’ Pool, InternalAudit Wing, Surplus Pool, Public Service Commission, Policy Planning Unit, Statistical Cell, AssemblyMatters, W.B. Administrative Tribunal and Accounts section.

Group-J looks after Pension, Provident Fund and Group Insurance and allied matters, Establishment matterof Directorate of Pension, Provident Fund & Group Insurance.

Group-K deals with the issue of Liveries/Uniforms, Stationery articles, Newspapers/Periodicals and FinanceDepartment’s Library matters.

Group-N involves in dealing with the matters related to preparation of Budget (Annual Financial Statement),which is the main task, and estimates of resources for Five-year Plans and Annual Plans and managing theways-and-means position of the State. Besides, it is the administrative Group of Disaster ManagementDepartment and Development & Planning Department.

Group-P1 & P2 looks after all proposals relating to creation of posts, filling up of existing vacant posts andupgradation of posts and services and pay matters of Government employees and others.

Group-T deals with the issue of Treasury Rules, Financial Rules, Delegation of Financial Power Rules,administration of the Directorate of Treasuries & Accounts, Cadre Controlling Group in respect of WestBengal Audit & Accounts Services, proposals relating to purchase/ hiring of cars, purchase of officeequipment, sanction of telephones, expenditure for refreshment in meetings/ seminars etc.

E-governance Group looks after (i) all issues including policy formulation relating to Government ReceiptPortal System (GRIPS), Integrated Financial Management System (IFMS),

(ii) Matters related to Internet, Intranet connectivity through West Bengal State-Wide Area Network(WBSWAN) and Multi-Protocol Level Switching (MPLS) to all Directorates.

RTI Cell disposes of query of related issues of Finance Department under Right to Information Act, 2005.

A Tribunal named West Bengal Administrative Tribunal has been set up for adjudicating disputes relatingto issues of recruitment and service matters of persons appointed to public services and posts in connectionwith the affairs of the state. Similarly, West Bengal Taxation Tribunal has also been established foradjudicating disputes concerning levying, assessment, collection and enforcement of any tax under anyspecified State Act. Finance Department acts as Administrative Department for both these Tribunals. Italso acts as Administrative Department for West Bengal Public Service Commission. West Bengal FinancialCorporation, West Bengal Infrastructure Development Finance Corporation and West Bengal StateBeverages Corporation Limited are the three Government-owned corporate entities which are workingright now under the administrative aegis of this Department.

ANNUAL ADMINISTRATIVE REPORT 2017-2018FINANCE DEPARTMENT

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, Stamp Duty,Electricity Duty and other fiscal statutes. Tax policies are formulated in order to mobilize financial resourcesfor the plan and non-plan expenditures of the State and promote investment by providing fiscal incentives.

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. Additional Secretary 1

2. Deputy Secretary 1

3. Assistant Secretary 2

4. Officer on Special Duty 1

5. Section Officer 7

6. Head Assistant 5

7. Upper Division Assistant 21

8. Lower Division Assistant 5

9. Typist Supervisor 2

10. Typist Grade-I 1

11. Muharrir Grade-II 3

12. Muharrir Grade-I 2

13. Record Supplier 3

14. Group-D, Grade-I 1

15. Group-D, Basic Grade 2

Total 57

The Acts & Rules administered by the Revenue Branch

(1) The West Bengal Goods and Services Tax Act, 2017 [with effect from 01.07.2017] and, to the extentauthorised, the Central Goods and Services Tax Act, 2017 and the Integrated Goods and ServicesTax Act, 2017

(2) The West Bengal Sales Tax Act, 1994

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

(4) The Central Sales Tax Act, 1956

(5) The West Bengal Tax on Entry of Goods into Local Areas Act, 2012

(6) The West Bengal Primary Education Act, 1973 (in so far as levy of cess on coal and tea is concerned)

(7) The West Bengal Rural Employment and Production Act, 1976 (in so far as levy of cess on coal andtea is concerned)

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

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

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

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

(12) The Bengal Excise Act, 1909

(13) The Narcotic Drug and Psychotropic Substances Act, 1985

(14) The West Bengal Molasses Control Act, 1973

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

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

(17) The Bengal Electricity Duty Act, 1935

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

(19) The Bengal Amusements Tax Act, 1922

(20) The West Bengal Entertainment and Luxuries (Hotels and Restaurants) Tax Act, 1972

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

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

(23) The West Bengal Multi-storeyed Building Tax Act, 1979 (since repealed)

(24) The West Bengal Building Tax Act, 1996

(25) Lottery (Regulation) Act, 1998

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

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

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

(29) The West Bengal Taxation Tribunal Act, 1987

Nature of work/ Responsibilities

The main responsibility of the Revenue Branch is to achieve target of collection of various taxes, dutiesetc. under the Acts administered by it. In order to ensure better efficiency of tax collection and providingbetter services to the tax-payers through tax reforms, the Revenue Branch brings amendments in variousState Tax Acts every year through introduction of Bill in the West Bengal Legislative Assembly.

With the introduction of Goods & Services Tax (GST) from 1 July 2017, a large number of State taxes likeValue Added Tax (VAT), Amusement Tax, Entry Tax, Entertainment Tax, Luxury Tax etc. have beensubsumed into one single tax, i.e. GST. As GST evolves over the next few years, other taxes like Sales Taxand Excise Duty on alcohol, Stamp Duty and Electricity Duty may also be considered for such subsumptionwithin GST.

Administrative Reforms

Directorate of Excise incorporated under Revenue Branch: Department of Excise was abolished videHome Department Amendment notification No.1006-Home (Cons)/ R2R (Cons)-08/ 2016 dated

19.12.2016, and Directorate of Excise, previously under Department of Excise, was brought under RevenueBranch of Finance Department.

A Public Sector Undertaking by the name of West Bengal State Beverages Corporation Ltd. was floated tomanage the business aspect of supply chain management of liquor in West Bengal vide Finance DepartmentNotification No. 04-EX dated 05.01.2017.

Merger of Directorates: Taking into consideration the scenario as above and for better administrativeconvenience and ease of operation, the Directorate of Agricultural Income Tax and the Directorate ofElectricity Duty were abolished by way of merger with the Directorate of Commercial Taxes. So, in placeof the earlier five Revenue Directorates dealing with State taxes, there are now only three RevenueDirectorates, namely (i) the Directorate of Commercial Taxes – mainly for Goods & Services Tax (GST),Sales Tax (for petroleum goods and alcohol) and Profession Tax, (ii) the Directorate of Excise – for exciseduty on alcohol, and (iii) the Directorate of Registration and Stamp Revenue – for registration fees andstamp duty on immovable properties.

Creation of West Bengal Revenue Service: One tax structure like GST requires revenue authorities tohave a comprehensive understanding of tax structure of different items and its rules and regulations.Thus, the compartmentalisation of staff and officers on the basis of a particular tax would have become amajor handicap in handling GST.

So, for improving the efficiency of tax collection and providing better services to the taxpayers, all theexisting revenue services namely, the West Bengal Commercial Tax Service, the West Bengal ExciseService, the West Bengal Agricultural Income Tax Service and the West Bengal Registration and StampRevenue Service have been merged into one integrated West Bengal Revenue Service vide No. 2297-F.T. dated 28.12.2017. Some Officers of the West Bengal Revenue Service belonging to erstwhile servicesand originally appointed in a particular Directorate have already been transferred/ detailed to other RevenueDirectorates within the Finance Department.

Directorates under Revenue Branch

1) Directorate of Commercial Taxes

2) Directorate of Registration and Stamp Revenue

3) Directorate of Excise

4) Directorate of State Lotteries

5) Directorate of Entry Taxes

Other Organisations under Revenue Branch

1) West Bengal Taxation Tribunal

2) West Bengal Commercial Taxes Appellate & Revisional Board

3) Collectorate of Stamp Revenue, Kolkata

Number of files received, disposed of and pending

No. of files pending No. of Physical files No. of files disposed of No. of files pendingin the beginning opened during the year

of the year1923 1545 2758 710

Processing of files through the newly-introduced e-Office system has been initiated in Revenue Branchw.e.f. December 2017. During the last 04 (four) months of the financial year 2017-18, the majority ofwork has been initiated and completed through e-Office.

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 the WorldWar-II. But it continued beyond the warring days, and over the years, it has undergone evolutionaryphases till the present day. Today, this form of indirect tax levied on the distributive trade part of commodityvalue chain is the mainstay for the State revenue under the federal setup. Directorate of CommercialTaxes, Government of West Bengal has been administering the tax which accounts for nearly 60% 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. With effect from 01.07.2017, Goods and Services Tax Act has beenushered in– stated as the biggest indirect taxation reform in India. The motto of the new tax regime is–One nation, One Tax, One Market. In this new era of tax administration, tax rates are uniform across thecountry, with pan-India fluidity of tax credit for the first time since Independence.

e-GOVERNANCE INITIATIVES IN C. T. DTE.

The Commercial Taxes Directorate very successfully implemented Government Process Re-engineering(GPR) under the Mission Mode Project for Commercial Taxes (MMP-CT) as a part of the National e-Governance Plan (NeGP), both externally and internally, bringing in much needed efficiency, accountabilityand transparency to the process of tax administration. The streamlining of processes and warehousing ofdata also resulted in faster response to prevent tax evasion and address public grievances.

Our experience in Government Process Re-engineering over the last 3-4 years has uniquely prepared usto easily adapt to the new GST regime with its total online services.

NEW ERA TAXATION REGIME

With the introduction of VAT in 2003, the issue of multiple taxation and burden of cascading effect oftaxes within the State was eliminated.

The concept of VAT also did away with the unhealthy competition among the States in the form of ‘ratewar’ by introducing two floor rates of tax.

However, the GST regime totally revolutionized the tax administration by introducing pan-India commonrates of tax and Input Tax Credit availability. GST is a destination-based tax, i.e. it allows the tax to becollected from the ultimate consumer and the credit is flown to the consuming State.

The Goods and Service Tax (GST) Act has also brought the production part and the distributive part of thecommodity tax under the same domain of taxation system eliminating all earlier cascading effects ofmultitude of taxes. The different indirect taxes that have been subsumed under this Act are

Central taxes:

Excise duty

Additional Excise Duty

Service tax

CVD (Countervailing Duty)

SAD (Special Additional Duty)

Central Cesses & Surcharges

State taxes:

Entertainment Tax

Luxury tax

Tax on Lottery, betting, gambling

Entry tax

Purchase tax

State Surcharges & Cesses

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 revenuemobilization, form few of its critical tasks.

In doing so, the Directorate administers hosts of commodity taxation-related acts, like

i. The West Bengal Sales Tax Act, 1994

ii. The West Bengal Value Added Tax, 2003 (on limited items only which are not subsumed under GST)

iii. The Central Sales Tax Act, 1956 (on limited items only which are not subsumed under GST)

iv. The West Bengal State Tax on Profession, Trades, Callings and Employments Act, 1979

v. The West Bengal Primary Education Act, 1973. (for the limited purpose of Education Cess)

vi. The West Bengal Rural Employment and Production Act, 1976 (for the limited purpose of RuralEmployment Cess)

vii. The West Bengal Transport Infrastructure Development Fund Act, 2002

viii. The West Bengal Sales Tax (Settlement of Dispute) Act, 1999

This apart, anti-evasion activity that forms a vital part of tax administration requires close observance ofthe provisions of Indian Penal Code 1860 and The Code of Criminal Procedure 1973.

Besides, the day-to-day tax administration entails a good part of general administration and officeprocedures, by closely observing West Bengal Treasury Rules, 2008, West Bengal Financial Rules, 1979and West Bengal Service Rules, 2009.

SANCTIONED ORGANISATIONAL STRENGTH IN THECOMMERCIAL TAXES DIRECTORATE

Designation of Post Sanctioned Present strength Vacancystrength

Commissioner ofCommercial Tax 1 1 NilCommissioner ofProfession Tax 1 1 Nil

Direct Promoted TotalSpecial Commissioner 13 3 Nil 3 10Addl. Commissioner 42 41 Nil 41 1Senior JointCommissioner 79 2 81Joint Commissioner 159 9 168Deputy Commissioner 1105 61 134 195Commercial Tax Officer 162 414 576 85Total strength of all 86 (Direct 72+Cadre (including Addl Promoted 14)CCT+SJC+JC+DC+ 1147 502 559 1061 [50% of 1147=ACST) 574/573; vacancy

direct =574-502;promoted=573-559]

Senior Joint Commissioner(A/cs.) 3 3 NilSenior Joint Commissioner(Audit) 3 Nil 3System Analyst 1 1 NilProgrammer 1 1 NilAssistant CommercialTax Officer 1220 925 295P.A. to Commissioner 2 2 NilP.A. to S.O. B.I. 1 1 NilAdministrative Officer 4 4 NilP.A. Grade- II (Schedule B) 16 4 12Group ‘B’ & ‘C’ Staff 1903 739 1164Group ‘D’ Staff 1449 285 1164Total 5765 3031 2734

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

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

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

INFORMATIONSYSTEMS

CHARGE

LARGETAXPAYERS UNIT

FAST TRACKREVISIONALAUTHORITY

(Only quasi-judicialfunction.

Non-functional now)

CERTIFICATEORGANISATION

(Recovery of Arrears)

PROFESSION TAXHEAD QUARTERS

CENTRAL SECTION

RANGES

CHECK POSTS

INTER-STATEVERIFICATION CELL

CENTRAL AUDIT UNIT

INTERNAL AUDITWING

ENFORCEMENT WING(Merged with BI-I)

ITC INVESTIGATIONUNIT (IIU)

DATAANALYSIS WING

CYBER FRAUDPREVENTION CELL

LAW SECTION

PUBLIC RELATIONOFFICE

SPECIAL CELL

IPA CELL

CENTRALREGISTRATION UNIT

COLLECTION

STDS CELL

HRD CELL

CENTRALREFUND UNIT

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

ORGANISATIONAL STRUCTURE OF THE DIRECTORATE

ROLES OF DIFFERENT BRANCHES OF THE DIRECTORATE

BRANCH NAME OFFICERS MAIN FUNCTIONSATTACHED

CHARGE[This is the basic field 1) JCST (In-charge) Under VAT Regime:level office that exercises 2) DCST Grant registration to dealers (at offices outsideterritorial jurisdiction] 3) ACST Kolkata)

4) STO Acts as the first level contact point of assesseesAmendment, cancellation and restoration ofRegistration CertificateCollection and day to day monitoring of tax payable bydealers under jurisdictionIssue of manual waybill [in limited cases] anddeclaration 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, documentsetc. from the premises of the dealer in fit casesAdministration of Profession Tax Act and Rules.

Under GST:

Acts as the first level contact point of assesseesProcessing of Registration and related applicationsMonitoring revenue through GST back-office portalCausing Investigations and field visits as and whenrequiredDisposing Refund applicationsLiasing with Central Authorities through Nodal Officers

CIRCLE 1) Sr. JCST Under VAT regime:[ A Circle comprises (Administrative) & Administrative control over the Charges under itsof two or more Sr. JCST (Appellate) jurisdictionCharges] 2) JCST Hear and dispose Appeal and Revision cases arising

3) STO out of orders passed by officers of Charges under itsjurisdictionRefund of tax to dealersGrant registration to dealers under its jurisdiction[under WBST Act]Conduct VAT Audit of dealers selectedDispose security cases

Reopen deemed/summary assessmentsUnder GST:Administrative control over the Charges under itsjurisdictionRatification of Refund Sanction and Disbursement

Large Tax Payer Unit 1) Special CCT Under Vat regime:[This unit, earlier 2) Sr. JCST Collection and day to day monitoring of tax payable byknown as Corporate 3) JCST dealers under jurisdictionDivision, is constituted 4) STO Scrutiny & verification of returnswith big tax payers Assessment of tax payable by dealersin and around Kolkata] Issue of manual waybill and forms (in limited cases)

Amendment, Cancellation & Restoration of RegistrationCertificateConduct VAT Audit /Special Audit of dealers selectedHear and dispose Appeal and Revision cases arising outof orders passed by officers of LTU.Under GST:Acts as the first level contact point of assesseesProcessing of Registration and related applicationsMonitoring revenue through GST back-office portalCausing Investigations and field visits as and whenrequiredDisposing Refund applicationsLiasing with Central Authorities through Nodal Officers

CHECKPOST 1) DCST Monitor movement of incoming and outgoing goods[Checkposts are 2) ACST vehicles & physical checking of goodslocated at the inter- 3) STO Barcode endorsement of waybill and TDstate borders] Endorse manual waybills produced by importer/dealer

Seizure of goods and imposition & realization ofPenaltyWayside checking

RANGES 1) Sr. JCST Administrative control over the check posts under its(In-charge) jurisdiction2) JCST Conduct wayside checking relating to goods movement3) DCST Search of vehicles carrying goods in unauthorized4) ACST manner or warehouses and Seizure of goods5) STO Imposition and realisation of penalty

CENTRAL SECTION 1) Sr. JCST Present functions:Officers posted here (In-charge) Monitor functioning of airport and dock check postsexercise jurisdiction 2) JCST Survey to bring unregistered dealers who are liable toall over the state. It 3) DCST take registration into the tax netearlier had three 4) ACST Monitor non-resident dealers who have no permanentunits – at Kolkata, 5) STO place of business in WBAsansol and Siliguri Issue waybills to unregistered dealerswhich are now Monitor exhibition sales

merged with Bureaus Conduct auction sale of seized goodsof Investigation. Allinvestigative andpreventive jobs of CSare now done throughBIs.SPECIAL CELL 1) Addl. CCT Examine and dispose of applications for grant of or(under O/o the 2) Sr. JCST renewal of Eligibility Certificate under the West BengalCCT,WB) 3) JCST Incentive Scheme, 1993 and West Bengal Incentive

4) DCST Scheme, 1999 that would allow the applicant dealers5) STO tax exemption, remission or deferment of sales tax

related to the eligible unit.CENTRAL 1) Sr. JCST Examine and dispose online applications for registrationREGISTRATION UNIT 2) JCST filed by dealers through IT System only(under O/o the CCT, 3) DCSTWB ) 4) ACST

5) STOCENTRAL AUDIT UNIT 1) Addl. CCT Conduct audit of dealers assigned to it by the(under O/o the CCT, 2) Sr. JCST Commissioner of Commercial Taxes, W.B. and to WB) 3) JCST raise demand

4) DCST Develop a dynamic Risk Analysis module on the basis5) ACST of which the dealers are to be selected for audit,6) STO Help the Commissioner in the selection procedure of

dealers for audit,Impart training to audit officers.

INTERSTATE 1) Sr. JCST Verification of the genuineness of claims of variousVERIFICATION CELL (In-charge) interstate transactions such as stock transfer, sale,(H.Q) 2) JCST purchase, consignment sales, subsequent sales.(under O/o the CCT, 3) DCST Processing of requests from other states of India for WB) 4) ACST verification of the genuineness of ‘C’ and ‘F’ Forms

5) STO and of authenticity of interstate transactions claimed tohave been effected by their dealers with the dealers ofWest BengalLiaison with various Check posts and Ranges to assistthem in determining bona fide of transactions betweenconsignors and consignees by making enquiriesregarding existence of dealers.

COLLECTION CELL 1) Additional CCT To keep track of daily collection of Commercial Taxes—(Challan / Payment 2) Sr JCST VAT, Central Sales Tax, RuralVerification Wing) 3) JCST Employment Cess, Primary Education Cess on coal and(under O/o the CCT, 4) DCST Cess on Diesel, Petrol and L.P.G.WB ) 5) ACST To prepare systematic, detailed as well as summarized

6) STO statements of collection of various taxes fordigitizationTo keep records of adjustment of taxes through booksand refunds.

INTERNAL AUDIT 1) Additional CCT To scrutinize assessment orders, audit reports, records,WING 2) Sr. JCST other registers to detect and prevent

3) JCST a. Incorrect determination of turnover of sales4) DCST b. Underassessment of tax due to incorrect deduction

c. Irregular exemptiond. Application of incorrect rate of tax and mistake incomputatione. Non / Short levy of interest and penaltyf. Non / Short levy of purchase taxTo share views on the different aspects of the auditdone by the A.G. OfficeTo collect the replies from the concerned officersregarding IR Paras, Draft Paras, CAG Paras andprocess and send to the A.G. Office and FinanceDepartment

HUMAN RESOURCE 1) Spl CCT To organise induction training of Commercial TaxDEVELOPMENT CELL 2) Sr. JCST Officer and Assistant Commercial Tax Officer for(under O/o the CCT, 3) JCST overall qualitative improvement in the work culture ofWB ) 4) DCST this organization

5) ACST To arrange in-service training programmes including6) STO training in basics of information technology of officers

and employees up to the level of Lower DivisionClerks.To organise Workshops, Case Studies, Group

discussions and Interactive sessions.To keep liaison with ATI, nominate officers for trainingunder National Training Policy.

BUREAU OF 1) Special Officer Investigation about evasion of tax and submission ofINVESTIGATION- 1, and Additional CCT report2 & 3 for each Unit Search a dealer’s place of business including his[Bureau of Investigation 2) Sr. JCST factory, office, warehouse and residenceis a specialized wing 3) JCST Seize records, documents as well as physical stock ofof the Commercial 4) DCST goodsTaxes Directorate 5) ACST In appropriate cases of tax evasion, complaints arehaving 3 Units for 6) STO lodged with the police authorities for taking necessaryinvestigation of cases action against commission of offence.of tax evasion underthe WBST Act, 1994,CST Act, 1956 andWBVAT Act, 2003 asalso Entry Tax Act,2012 and P.T. Act,1979 and malpracticesconnected therewith.It has a police wing]

ITC Investigation Unit 1) Sr. JCST Investigation on claim of unauthorized ITC,2) JCST Investigate fraudulent transactions and Bill trading3) DCST Identification of bogus dealers4) ACST Feed Charges with documents and information5) STO for ab-initio cancellation of non-existent dealers who

have obtained registration by furnishing fake documentsLodging complaints with Police for prosecution forviolation of Law.

LAW SECTION 1) Additional CCT To monitor disputes between the aggrieved parties and(under O/o the CCT, 2) Sr. JCST the State of West Bengal at different legal forums,WB) 3) JCST including West Bengal Commercial Taxes Appellate

4) DCST and Revisional Board, West Bengal Taxation Tribunal,5) ACST State Administrative Tribunal, Kolkata High Court6) STO and Supreme Court of India and other Civil and

Criminal Courts.To maintain liaison with Legal Remembrance’s Office,G.P.’s Office of the State Govt. and the State Lawyers,senior advocates of the Supreme Court of India and theconcerned authorities.To provide the Departmental Representatives with theappellate and assessment records for effectiverepresentation before the Appellate and RevisionalBoard and to arrange transmission of order of the Boardto the concerned departmental authoritiesStudy orders of different courts and move to the higherforum in deserving cases.It performs the duty of engagement of lawyers andmonitors the cases in respect of disputes in relation tothe Service Matter of the employees of this Directoratein SAT and Courts.

SALES TAX 1) Additional CCT Collection of Sales Tax deducted at source from theDEDUCTION AT 2) Sr. JCST payment made to the works contractors by differentSOURCE (S.T.D.S.) 3) JCST Government and Non-Government OrganisationsCELL 4) DCST To monitor the collection from STDS(under O/o the CCT, 5) ACST To provide help to contractor / contractee in gettingWB) 6) STO online services

To provide information to Charge and Circle offices asand when sought for to help in bringing the WorksContractors under the tax net.It also monitors tax collected at source from sellers byGovt. etc.

CENTRAL REFUND 1) Addl. CCT To process and dispose both pre-assessment and postUNIT (CRU) 2) Sr. JCST assessment refund application of dealers(under O/o the CCT, 3) JCSTWB) 4) DCST

5) ACST6) STO

PUBLIC RELATION 1) Additional Communication with the Union Government and otherOFFICE (under O/o Commissioner State Governments on present and prospective issuesthe CCT, WB) 2) JCST of Taxation;

3) DCST Publication of Advertisements required to be published4) ACST in Newspapers;

Publication of Trade Circulars in the event of anyamendment of Act, Rules, Procedures etc.Giving written/telephonic replies to queries made byGovernments, various institutions, Tax payers, Dealers,Tax Practitioners, Trade Bodies and other persons;Publication of Departmental Circulars issued by theCommissioner of Commercial Taxes, W.B. guiding theofficers of the Directorate on certain important issues;Processing of pre-budget proposals received from trade,industry and individuals on the taxation matters dealt inby the DirectoratePublication of orders made by the Commissioner ofCommercial Taxes, W.B. in relation to applicationsmade before him u/s. 102 of the W.B. VAT Act, 2003;Attending seminars, symposiums organised by Tradebodies and other associations.Disposal of incentive applications of mega, large,medium, small and micro industrial units.

FAST TRACK COURT Additional Fast disposal of revision (2nd Appeal) cases, transferred(non-functional now) Commissioner from Appellate & Revisional BoardCERTIFICATE 1) Addl. CCT To cause recovery of tax dues as referred to byORGANISATION 2) Sr. JCST assessing authorities.

3) JCST4) DCST5) ACST6) STO

INFORMATION 1) Additional CCT To arrange build up I.T. infrastructure for the entireSYSTEMS DIVISION 2) Sr. JCST Commercial Tax Directorate, West Bengal Appellate(under O/o the CCT, 3) JCST and Revisional Board, West Bengal Taxation TribunalWB ) 4) DCST and the Policy Planning Unit

5) ACST To ensure proper maintenance of hardware, network6) STO and connectivity by coordinating among various service

providers.To act as nodal agency for successful implementation ofMission Mode Project in Commercial Tax (MMP-CT)under the National e-Governance Plan (NeGP)To streamline rolling out of various e-services andprovide initial handholding support to all stakeholders

like taxpayers and officers and employees of theDirectorateTo report the Finance Department, West Bengal StateLegislative Assembly, Government of India onutilization of fundTo update and maintain the internal and externalwebsite

GST POLICY 1) Sr. JCST 1. Formulation of SGST Law, Rules, Notification,PLANNING UNIT 2) JCST Circular etc. in consonance with CGST, IGST Acts(GST-PPU) 3) DCST and Rules.(under O/o the CCT, 4) ACST 2. To function for smooth transition from VAT to GSTWB) regime;

3. Examination of review proposals GST law, rule, rateof tax and Circulars received from the CentralGovernment;4. Responding to queries raised by various stakeholdersincluding Government Departments and Local bodies;5. To evolve new ideas in tune with GST law forbetterment of tax administration;6. Conducting training sessions for officials inassociation with the HRD of the Directorate.

Profession Tax Wing 1) Commissioner Charge offices(Profession Tax Head of Profession Tax 1. Survey of Potential Tax Payers and widen ProfessionQuarter and Charge 2) Special Tax networkOffices) Commissioner of 2. Persuation of enrolment of un-enrolled persons &

Profession Tax registration of un-registered employers3) Sr. JCST 3. Investigation4) JCST 4. Attending Camp, Seminars, Symposium organised5) Public Information by different Professional associations and tradeOfficer bodies.6) DCST 5. Assessment of registered employer7) ACST 5. Realization of dues8) STO PT Head Quarters

1. Collection of data centrally from differentorganisations2. Monitor Collection3. Public liaison by giving replies to Communicationreceived from different government departments,corporate bodies, tax payers, tax practitioners, tradebodies and other persons on issues of various Taxqueries through writing /e-mail/telephone.

4. Publication of Advertisement in the newspapers asrequired.5. Preparation of pre-budget proposals.6. Attending Camp, Seminars, Symposium organised bydifferent Professional associations and trade bodies.7. Impart training and workshop to departmentalofficers and associations and trade bodies8. To act as nodal agency to conceive various e-services, maintain system and website in liaison withNIC.9. Investigation

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

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

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

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

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

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

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

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

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

The Central Audit Wing develops a dynamic Risk Analysis module on the basis of which the dealers areto be 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

(A) Sales Tax Act:

Number of Registered Dealers2015-16 2016-17 2017-18

(a) Opening Balance 254384 267920 276489 (b) New Registration Granted 20297 21956 5118* (c) Dealers Cancelled 7596 15332 10002 (d) Dealers Restored 835 1945 595 (e) Closing Balance 267920 276489 272200

* New registrations under VAT & CST Acts ceased w.e.f 1st July 2017 with the introduction of GST Act.

(B) New Registration (Online) during 2017-18

VAT CST Total

(a) No of NR applications filed 5010 2672 7682

(b) No of Registration Granted 4459 2256 6715

(c) No of Applications Rejected 551 416 967

(C) Profession Tax Act

Number of registered employers and enrolled persons under the Profession Tax Act, 1979

2015-16 2016-17 2017-18

i) Number of Registered Employers 106002 111074 116766

ii) Number of Enrolled Persons 1712897 1859713 1974637

ASSESSMENT CASES

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

Initiated during (year) 2013-14 2014-15 2015-16 2016-17 2017-18

For Financial Year 2011-12 2012-13 2013-14 2014-15 2015-16

(a) Total cases initiated during the year 29113 22565 20419 31759 42251

(b) Net Initiation 25111 18519 18109 28768 33430

(c) Demand Initiated 25024 18484 18096 6756 10208

(d) Demand amount (in Rs. Crore) 2358.40 2003.44 1321.69 859.76 1621.84

The figures have been compiled and submitted by NIC & DAW from central database. Figures include both VAT and CSTassessment cases but exclude Audit Cases. Some initiation cases were dropped after initiation.

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

APPEAL CASESSales Tax Acts (VAT+CST):

2015-16 2016-17 2017-18(a) Opening Balance 7502 4852 3316(b) Cases initiated during the year 6673 6290 6317(c) Cases disposed of during the year 9323 7319 6062(d) Cases pending at the end of the year 4852 3823 3583

DISPOSAL OF VAT AUDIT CASES (ASSESSMENT YEAR WISE)Assessment/Audit Cases initiated Demand Notice Demand Amount

Year Generated (in `̀̀̀̀ crore)2011-2012 7556 7118 3308.682012-2013 5943 5783 1060.262013-2014 4527 4428 1334.022014-2015 4703 4585 1974.462015-2016 1932 1892 2174.99

The figures have been compiled and submitted by NIC and DAW from central database. Figures includeboth VAT and CST audit cases. During the FY 2010-2011, there was manual system of generation ofinitiation notice and online generation of demand notice. Figures relate to cases generated for the FinancialYears as available in database on 16-08-2018.

REVISION & REVIEW CASES

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

2015-16 2016-17 2017-18(a) Opening Balance 542 482 416(b) Cases initiated during the year 560 885 717(c) Cases disposed of during the year 620 724 716(d) Cases pending at the end of the year 482 643 417

PROFESSION TAX ASSESSMENT AND APPEAL

Profession Tax Act Assessment (Financial Year-wise):

2014-15 2015-16 2016-17 2017-18

(a) Opening Balance 2346 2378 2447 2126

(b) Cases initiated during the year 12571 5325 44663 9778

(c) Cases disposed of during the year 12539 5256 44984 10194

(d) Cases pending at the end of the year 2378 2447 2126 1710

Profession Tax Act Appeal2017-18

(a) Opening Balance 20(b) Cases initiated during the year 57(c) Cases disposed of during the year 67(d) Cases pending at the end of the year 10

GOODS AND SERVICES TAX - POLICY PLANNING UNIT [GST-PPU]

History of Indirect Taxation in India has witnessed the most unprecedented change with the introductionof Goods and Services Tax with effect from 1st of July 2017. The existing system of indirect taxation inIndia was characterized by multiplicity of taxes and duties. This included Central duties and taxes likeCentral Excise Duty, Additional Excise duty, CVD (Countervailing Duty), SAD (Special Additional Duty),Service Tax, Central Sales Tax and State taxes like VAT, Entertainment Tax, Luxury Tax, and Entry Taxwhich have been subsumed in GST.

GST Policy Planning Unit was set up in the Directorate by the Commissioner, Commercial Taxes, WestBengal vide Order number 4159-CT dated 27/04/2017 under the Office of the Commissioner, CommercialTaxes inter-alia with the following objectives for successful implementation of GST in the state of WestBengal:

(i) Formulation of SGST Law, Rules, Notification etc. in consonance with CGST, IGST Acts and Rules.

(ii) To chalk out a road map for smooth transition from VAT regime to GST regime spelling outnecessary exercise to be done during the transitional phase.

(iii) To help all concerned in the back-end process once GST is in force.

(iv) To evolve new ideas in tune with GST law for betterment of tax administration.

(v) To suggest methodologies and procedures for implementation of the new law.

(vi) To interact with GSTN/ Central Government Organisation/any other agency/organisation in relationto GST matter as and when required.

(vii) Any other work which would be assigned by the Commissioner.

The unit, since its formation has relentlessly strived to meet up the responsibilities assigned to it during itsformation and in due course of time. It may be worth mentioning that, West Bengal being a member ofthe Law Committee, Fitment Committee and various other committees for implementation of GST isconstantly contributing positively towards numerous changes for the benefit of various stake holders.Senior Joint Commissioner of the unit along with the Commissioner of State tax attends these meetings.The preparatory works for these meetings are primarily done by this unit.

The GST-PPU has so far been entrusted with the following tasks:-

Chalking out a road map for smooth transition from VAT regime to GST regime spelling out neces-sary exercise to be done during the transitional phase.

Formulation and publication of the SGST Laws, State Tax Notifications & State Tax (Rate) Notifica-tions issued by the Finance (Revenue) Department, Govt. of WB in consonance with the corre-sponding CGST, IGST Acts & Rules.

Evolving new ideas in tune with the GST Laws for betterment of the tax administration.

Preparation and publication of GST related Orders and Circulars issued by the Commissioner, StateTax, West Bengal.

Preparation and publication of GST related Trade Circulars issued by the Commissioner, State Tax,West Bengal.

Maintaining liaison with Finance Department and Law Cell, Govt. of West Bengal and SaraswatyPress for various publications carried on throughout the year.

Examination of review proposals GST law, rule, rate of tax and Circulars received from the CentralGovernment and placing view of the unit on such to the Commissioner, State Tax, West Bengal.

Placing issues requiring change in GST law, rule, rate of tax and Circulars on the basis of research ofthe unit, representations received before the Commissioner, State Tax, West Bengal.

Preparation of drafts of amendments and Circulars as and when required.

Responding to queries raised by various stakeholders including Government Departments and Localbodies.

Helping all concerned in the back-end process on introduction of the GST Laws.

Preparation of various GST related materials, notes/SOPs for hosting in the internal website of theDirectorate for use by the officials.

Preparation of power point presentations on various issues for meetings/training sessions/seminarsetc.

Conducting training sessions for officials in association with the HRD of the Directorate.

Attending Seminars/lecture sessions/meetings on GST as and when directed.

The performance of GST PPU so far in terms of completion of tasks assigned, helping various stakeholders by responding to their queries, helping them in the back end process, evolving new ideas in tunewith GST Laws etc. may be summarized below:

I. Issuing Notifications, Circulars etc.

GST-PPU has ensured publication of more than 200 documents relating to GST in the form of Ordinance,Bill, Act, Tax & rate Notifications, Orders and Circulars during the financial year 2017-18.

The officials of GST-PPU have maintained constant liaison with the Law Department of the Governmentas well as the Press to ensure that all these documents are published with utmost care to keep thesedocuments error-free.

The details of such publications are given below:

Description No. of Notifications/Circulars etc issued

WBGST Ordinance, Bill & Act 3

GST Tax Notifications issued by the Government & theCommissioner 98

GST Rate Notifications issued by the Government 64

GST State specific Notifications issued by the Government 11

GST Order under removal of difficulties issued by the Government 01

GST Order issued by the Commissioner 07

GST Circulars/Trade Circulars issued by the Commissioner 18

II. Liaison with other Departments of Govt. and Local Bodies & clarifying their queries.

Various Departments under the Government of West Bengal, Local Authorities, Governmental Authoritiesand Government Entities started sending queries with the ushering of GST relating to the applicability ofGST on various activities undertaken by them.

They also sent queries relating to the requirement of revision of the value of the existing contracts forsupply of goods or services or both as had been entered into in the pre-GST regime and were beingcontinued in the post-GST regime.

A number of clarifications and replies on these issues as referred to by various Departments under theGovernment of West Bengal, Local Authorities, Government Authorities & Government Entities like KMC,PWD, WBHIDCO, WBPDCL, ESI Hospitals, Urban Development & Municipal Affairs Deptt., Health &Family Welfare Deptt., Power & Non-conventional Energy Sources Deptt., Agricultural MarketingDepartment etc. have been duly given to ensure hassle-free GST compliance of such Departments etc.

III. Many vital changes have been effected in the GST mechanism upon suggestion of the GST PPUwhich have reduced the compliance burden of Government, Local Authorities, Government Au-thorities & Government Entities.

A number of changes suggested by the GST PPU have not only reduced the compliance burden of theGovernment but also in turn have reduced the burden of the State exchequer by reducing the expenseburden.

Some important changes suggested by the GST-PPU that have been implemented causing substantial reliefto Government, Local Authorities, Governmental Authorities and Government Entities are as follows:

GST rate on works contract service to Govt./Local Authority/ Governmental Authority or Govt. Entityhas been brought down to 12% from 18% resulting in reduction of expenditure of Government by5% (approx).

Exemption of pure services provided to a Government Entity by way of any activity in relation to anyfunction entrusted to a Panchayat under article 243G of the Constitution or in relation to any functionentrusted to a Municipality under article 243W of the Constitution.

Exemption of composite supplies to Government, Local Authority, Governmental Authority or Gov-ernment Entity where value of supply of goods is not more than 25%. This has had a direct impact inreduction of cost burden of Local Authorities like KMC.

The benefit of deduction of 1 3 value of flat for undivided share of freehold land in case of sale of under

construction flats has also b een extended to lease holds lands of Government.

Sale of scrap and renting of immovable property by Government and Local Authority to a registeredrecipient has been made taxable under reverse charge mechanism.

Lease of land, receipt of legal services, providing information under RTI Act, 2005, by Governmentand Local Authority have been exempted.

The requirement of compulsory liability of GST registration by several Government Departments,Secretariats, Municipal Corporation, Municipality, Panchayats, Sub-divisions, Zilla Offices etc couldbe avoided where entire supplies made by such Departments etc. became taxable under the ReverseCharge Mechanism.

Receipt of payment has been delinked from the determination of time of supply of goods which inturn has reduced the burden of payment of GST on advance payment.

IV. Analysis of the Impact on Govt. Exchequer due to the changes in provisions relating to services toGovernment/Local Authorities.

The State exchequer has experienced a reduction of expenditure of Govt. by 5% (approx) since the GSTrate on works contract service to Government, Local Authority, Governmental Authority or GovernmentEntity has been brought down to 12% from 18%, upon suggestion and continuous persuasion of the GST-PPU.

The analysis of such reduction of burden in exchequer [based on RBI Budget Estimates for 2018-19], isshown below :

Benefit of reduction of GST rate on supply of Works contract services to Govt.

Estimated Loan Balance capital GST involved GST involvement Net benefitCapital repayment expenditure when rate was for reduction ( `̀̀̀̀ Crore)

Expenditure from estimated (`̀̀̀̀ Crore) 18% (`̀̀̀̀ Crore) of rate to 12%2018-19 capital exp. ( `̀̀̀̀ Crore)(`̀̀̀̀ Crore) (`̀̀̀̀ Crore)

47211 20583 26628 4793 3195 1598

Composite supplies to Government, Local Authority, Governmental Authority or Government Entityinvolving a nominal portion of transfer of goods were being taxed under GST. This was directly affectingthe state exchequer.

Such composite supplies where the value of supply of goods does not constitute more than 25%, havebeen exempted under GST following suggestions made by GST-PPU in this regard.

This caused a huge impact in reduction of the cost burden thereby benefitting the State exchequer. Theanalysis of such reduction of burden in exchequer [based on RBI Budget Estimates for 2018-19], is shownbelow:

Benefit of exemption of Composite Supply to Govt. etc. involving nominal supply of goods

Estimated Repayment of Salaries, Balance Repair & GST involved NetbenefitRevenue interest from pension & revenue maintenance when rate for GST as

Expenditure estimated subsidies exp. exp. (25% of was 18% Nil2018-19 revenue exp. (in `̀̀̀̀Crore) balance exp.) (in `̀̀̀̀Crore) (in `̀̀̀̀Crore)

(in `̀̀̀̀ Crore) (in `̀̀̀̀Crore)

148618 27137 64435 57046 14262 2567 2567

V. Some important changes suggested for the benefit of Trade & Industry, MSME and for the publicat large

The officials at the GST-PPU have relentlessly been working on several issues in various sectors of Trade& Industry in West Bengal where “ease of doing business” were being compromised.

Officials of the GST-PPU have actively considered representations of various Trade Bodies and Associa-tions of different Trade & Industries from time to time and have carefully tried to understand the difficultiesfaced by them.

GST PPU has made numerous suggestions to ease out such difficulties faced by the various sectors basedon such extensive ground work. Several changes have been implemented which in turn has benefitted alarge section of people.

Some important changes implemented for the Trade & Industry of West Bengal upon suggestion of theGST-PPU are as follows

i. Handicraft Sector:

The GST laws have provided the benefit of conditional exemption from registration to casual taxablepersons. Previously, all the casual taxable persons were mandatorily required to obtain GST registration.However subsequently Casual taxable persons making taxable supplies of handicraft goods have beenexempted from the requirement of registration provided the aggregate value of supplies made by them ina financial year does not exceed Rs. 20 Lakhs.

ii. Small Retail Business Sector:

Previously, small traders opting to pay GST under the Composition scheme were required to pay tax onthe entire Turnover in a particular State in which they are/were registered.

However, such traders are now required to pay GST only on the Turnover of taxable supplies of goods.

iii. Artisans & Idol Makers:

Idols made of clay were made taxable in GST. Thus a manufacturer of Durga idol or the artisans in Nadia,Bankura etc. making the famous idols of clay were dragged within the ambit of GST whenever theirTurnover exceeded Rs.20 Lakhs. Upon relentless persuasion on the basis of suggestion of the GST-PPU,such idols of clay have subsequently been exempted under GST.

iv. Transport Sector:

The Transport Sector forms the backbone of the entire supply chain of an economy.

GST-PPU has played a vital role in suggesting various reforms in this sector. Transportation servicesprovided by a GTA to unregistered individuals and casual taxable persons have been exempted from GSTupon suggestion from West Bengal. This has brought relief to millions of individuals required to avail ofGoods transport Agency Service.

v. Clay Bricks Sector:

Clay bricks manufacturers are major stakeholders of the construction industry. A high GST rate on the jobwork for manufacturing of clay bricks was adversely affecting the pricing of such goods which in turn wasaffecting the general public at large.

Upon suggestion of GST-PPU, the tax rate of such job work has ultimately been reduced to a lower rate of 5%.

vi. Garments Sector:

The GST-PPU has also played a vital role in reduction of the cost burden of the Garments Sector.

The rate of tax on Job works for Textile & Textile products have been reduced to 5% as per the suggestion

of GST-PPU. Further, the GST rate on apparel and clothing accessories below Rs. 1000 has been reducedto 5% for the benefit of the common people.

vii. Leather Industries:

The Leather Industries in West Bengal is mostly export oriented. Naturally, utmost care was taken toreduce their difficulties. High rate of tax on processing of leather denied cost-competitiveness to theindustry.

So, as suggested by GST-PPU, the GST rate on Job work for processing of blue hide, processing of finishedleather, manufacturing of leather goods was reduced to 5% from 18%.

viii. Real Estate Sector:

Real Estate Sector is one of largest contributors to the economic health of the state. A benefit of deductionof 1

3rd value of flat for undivided share of land in case of sale of under construction flats was availablewhere such land was freehold in nature; however, the same benefit was not available where such landwas on leasehold. This was escalating the cost of construction on lands leased out by the Government.

Accordingly, GST-PPU took up this matter and as a result of continuous persuasion, the same benefit ofdeduction of 1

3rd value of land so far applicable for freehold land has also been made applicable forleasehold land also.

ix. Printing Industries:

Various rationalizations in the prevailing rates of various jobs in the printing industry were effected uponsuggestion of the GST-PPU.

Rate of tax on job work of printing of books was previously fixed at 18% if such was related to anunregistered person. This was a reason for hardship for many in the state having a rich culture of literaryworks not only by established writers but also by a large section of amateurs. The rate has subsequentlybeen brought down to 5% when paper is provided by such unregistered person and otherwise tax @12%was levied on such unregistered person.

Similarly, the rate of tax on job work of other goods has also been slashed substantially. Rate of tax on jobwork of printing has been fixed @12% for goods taxable @12% and for goods taxable @5% or ‘nil’ ratethe rate of tax on job work of printing of such has been fixed at 5%.

x. Others:

The tax rate on Zari, Finished Leather, Footwear priced below Rs. 500 has been reduced to 5% uponinsistence of West Bengal only.

VI. GST-PPU has also been very instrumental in issuing of various clarifications that has sorted outprevailing confusions thereby benefitting the Trade & Industry & Public at large.

Some major clarifications relating to specific Business Sectors, that have been issued upon beingsuggested by the GST-PPU are as follows:

i. Tea Industry:

The Tea Industry was facing a confusion regarding the difficulties arising out of maintenance of Books ofAccounts both at the warehouse as well at the principal place of business.

This is needless to say that the nature of business of Tea Industry in West Bengal is of unique nature as themajor share of such business is guided by the event of ‘Tea Auction’.

As suggested by GST-PPU, it has been clarified that books of a/cs of the warehouse (additional place ofbusiness) may be maintained at the main Office (principal place of business).

ii. Gems & Jewellery Sector:

A common feature of jewellery trade in our society is that whenever an individual approaches a jewelerfor procuring new jewellery he seeks to exchange of his old jewellery. Confusion was prevailing as towhether this exchange was to be treated as a supply made by such individual and if so, whether such willcome under the ambit of GST taxation or not.

In this regard, it GST-PPU played an effective role in getting a clarification issued in this regard where ithas been stated that sale of old gold jewellery by an individual would not attract any tax.

iii. Painters, Sculptors & Artists:

A peculiar situation cropped up for the Painters, Sculptors and artists who exhibit their works of art indifferent galleries all over India. In this case, doubts prevailed as to whether they would be treated ascasual taxable persons in such States which effectively meant that, they were becoming compulsorilyliable for registration.

Upon suggestion of GST-PPUit has been clarified that an artist is exempted from taking registration inevery State for exhibition. He is required to register only in the state of his principal place of business.

iv. Healthcare Sector:

Services by way of (i) health care services by a clinical establishment, an authorised medical practitioneror para-medics and that of (ii) services provided by way of transportation of a patient in an ambulance,other than those specified in (i) above, are exempted from levy of GST.

But, question was raised as to whether the rental charges provided by a hospital for the in-patients are tobe treated as renting or accommodation services and if so, whether such charges will be subject to GSTor not. The nature of the issue required addressing of such on a priority basis.

Upon suggestion of GST-PPU it has been clarified that, such renting of rooms provided to in-patients in ahospital are exempted from levy of GST.

v. Sweetmeat Industry:

Sweetmeats are taxable in GST @ 5%. However, in the initial stages, it came to the notice of GST-PPU thatmany of the sweetmeats manufacturers are charging higher rate of tax on Sandesh when such have chocolateor dry-fruits as an ingredient.

The matter was pursued by GST-PPU and it has been clarified that Sandesh, being a sweetmeat willalways be taxable @ 5%, even it is made with any additives like chocolate or dry fruit.

Question was also raised as to whether Mishti Doi is a sweetmeat and and if so whether such would betaxable @ 5% or not.

It was clarified that Curd was exempted under GST and in absence of any further classification Mishti Doiwould be covered under the category Curd and was exempted under GST.

vi. Indigenous Musical Instruments:

Indigenous Musical Instruments have been exempted from GST. However, doubts prevailed as to whichmusical instruments would be considered indigenous

In this regard, GST-PPU made an extensive study and upon acceptance of the entire content of suchreport, a comprehensive list of 134 Indigenous Musical Instruments has been published as Annexure – IIappended to CGST Notification No. 28/2017 - State Tax (Rate) & WBGST Notification No. 1714-FT dt.22.09.2017.

VII. GST-PPU has also been instrumental in suggesting some major changes in the GST compliancemechanism for the Trade & Industry.

Some important changes made in this regard as suggested by GST-PPU are as follows:

Previously, a voluntarily registered person could apply for cancellation of his registration only afterexpiry of 1 year from the date of such registration.

As suggested by GST-PPU, a voluntarily registered person is now allowed to apply for the cancella-tion of registration before the expiry of such deadline of 1 year from the date of registration.

Previously, the benefit of Composition Scheme was not allowed to any service provider. This affectednumerous small restaurants and eating joints engaged in supply of such services.

On persuasion of GST-PPU, the benefit of such Composition Scheme henceforth been extended torestaurants also.

Upon suggestion of GST-PPU, the threshold Turnover for eligibility to opt for Composition schemehas been enhanced from Rs. 75 Lakhs to Rs. 1 Crore, which has come up as a benefit to numeroussmall business entities.

Statement of outward supplies in GSTR 1 was required to be filed monthly by all tax payersirrespective of their turnover. However, composition tax payers were required to file Returns inGSTR-4 on quarterly basis.

GST-PPU suggested that smalltax-payers who were not availing of the benefit of composition schemecould also be facilitated in a similar manner.

Accordingly, normal taxpayers with turnover up to Rs.1.5 crore p.a. have also been entitled to filetheir GSTR-1 on quarterly basis.

As per the GST Rules, a supplier was required to issue Tax Invoice for taxable supplies of goods orservices or both and a Bill of Supply in case of exempted supplies of goods or services or both.

Concept of a single document called ‘Invoice cum Bill of Supply’ was floated by GST-PPU to facili-tate “ease of doing business” by registered persons supplying taxable as well as tax-free goods orservices or both which was accepted and has already been implemented.

GST-PPU has also played a major role in bringing out some other important changes affecting thebusiness sector at large such as:

i). Merchant exporters are now entitled to purchase goods for export upon payment of tax @ 0.1% only;

ii). The value declared in the invoice issued against a Stock transfer is accepted as the open market value;

iii). Refund to exporters has been allowed on manual submission of forms, etc in the absence of a com-plete electronic environment.

VIII.GST-PPU has also developed a uniform manual Refund Processing module:

Refund process in GST has assumed significant importance due to its structure necessitatingtime-bound disposal of the refund petitions primarily to avoid capital blockage to the exporters.

The decision to process refund claims manually on the recommendation of the GST Council inNovember 2017 came as a challenge to various stakeholders including the jurisdictional officers.

Processing of refund claims manually on the basis of various circulars issued has been dauntingparticularly on the backdrop that multiple amendments have also been effected in this regard on aregular basis.

GST–PPU has attempted to keep the officers updated on the latest changes in the refund provisionsand to solve any emerging problem.

Training sessions have been conducted in collaboration with the HRD.

Standard Operating Procedure (SOP) for processing of the refund claims has been prepared which isupdated regularly with the latest changes.

Power point presentations have also been circulated in this regard. GST–PPU regularly interacts withjurisdictional officers and with their active participation attempts to erase out glitches.

Various proposals for changes in the rules or in the system or for issuance of clarification in the formof circular are also made from time to time which in most of the cases have been able to solveexisting problems.

IX. Developing an extensive Knowledge Centre for the Officials of the Directorate:

Launching of a dedicated GST Tab in the Internal website as well as in the external portalincorporating all the updated Rules, Rates, Notifications, Guidelines, Clarifications, Circulars,Orders.

Publishing a comprehensive Book upon compilation of the GST Acts and Rules for the use of theOfficials of the Directorate.

Preparing consolidated documents on Rate of Goods & Services (both exempted and taxable)incorporating all the amendments made so far.

Interacting regularly with Officials of the Directorate and Master-Trainers of GST on issues of changesin the GST Laws and its functionalities.

Preparing PPTs, SOPs & Guidance Notes on various topics of GST.

COLLECTION AND EXPENDITURECollection under different Acts/Heads and Expenditure (`in Crore)

(A) Collection 2013-14 2014-15 2015-16 2016-17 2017-18

The West Bengal Value Added 14510.90 16028.90 17285.91 18318.41 6278.19Tax Act, 2003

SGST - - - - 8826.44

Total 14510.90 16028.90 17285.91 18318.41 15104.63

The Central Sales Tax Act, 1956, - - - 169.47 465.01not subsumed in GST

The Central Sales Tax Act, 1957, - - - 2266.94* 572.07subsumed in GST

CST Total 1468.47 1547.02 1899.39 2436.41 1037.08

Share of IGST - - - - 5322.91

Total 1468.47 1547.02 1899.39 - 5894.98

The West Bengal Sales Tax Act, 5873.46 6566.72 7151.80 7426.51** 5991.291994 (Gross)

Refund 94.69 153.90 114.45 80.04 ***

The West Bengal State Tax on 463.85 463.85 485.47 509.09 529.18Profession, Trades,Callings and

Employments Act, 1979The West Bengal Primary Education 1635.25 1669.95 1725.68 1800.95 1638.47

Act,1973 & The W.B. RuralEmployment and Production

Act,1976 (Coal Cess)

The West Bengal Transport 389.17 393.02 472.73 472.53 508.63Infrastructure Development

Fund Act, 2002 (Cess on Petroland Diesel)

The West Bengal Tax on 988.66 855.55 837.69 934.32 1531.95 Entry of Goods into Local

Areas Act , 2012Total Collection 25329.76 27525.01 29858.67 31898.22 31664.14(B) Expenditure

i) Administrative Expenses 26.22 25.44 33.69 32.07 40.45ii) Collection Charges 146.82 155.22 138.60 149.25 168.90

Total Expenditure 173.04 180.66 172.29 181.32 209.35(C ) Expenditure as percentage 0.68 0.66 0.58 0.57 0.66

of collection

* Only for purpose of comparison with 2017-18

* *Total collection of WBST in 2016-17 was Rs. 7426.51. Deducting the tax collection on liquor amounting to Rs. 1642.68,the revised figure stands as Rs. 5783.83.

Act-wise Collection Statement

Tax Act Collection Collectiontype (Rs in Crores) (Rs in Crores) Growth%

2016-17 2017-18

West Bengal Sales Tax Act 5783.83 5991.29 3.59%Central Sales Tax Act not subsumed in GST 169.47 465.01 174.39%West Bengal Primary Education Act & 1800.95 1638.47 -9.02%W.B. Rural Employment and Production ActWest Bengal Transport Infrastructure 472.53 508.63 7.64%Development Fund ActWest Bengal State Tax on Profession, 509.09 529.18 3.95%Trades, Callings and Employments ActWest Bengal Value Added Tax Act 18318.41 6278.19Central Sales Tax Act subsummed in GST 2266.94 572.07

Taxes notsubsumed

Entry Tax Act 934.32 1531.95*Entertainment Tax 111.06 38.99*Betting Tax 15.26 2.09*Luxury Tax 78.94 28.29*Excise Duty on Medicinal and 24.31 5.54Toilet preparation

GST State GST 0.00 8826.44

Share of IGST 0.00 5322.91

Total Collection 30485.11 31739.05# 4.11%

* Tax not administered by Commercial Tax Dte in pre-GST regime.# Does not include Rs.879.00 Cr towards advance settlement of IGST in March 2018.

* Tax not administered by Commercial Tax Dte in pre-GST regime.

Taxessubsumed

Tax Act Collection Collectiontype (Rs in Crores) (Rs in Crores) Growth%

2016-17 2017-18

Trade Circulars & Orders issued in 2017-18

I. GST (Trade Circulars):

Trade Date SubjectCircular

05/2017 30/06/2017 Tax Deducted At Source

06/2017 30/06/2017 e-Waybill Under WBGST Ordinance 2017

07/2017 19/07/2017 Clarification/Guidelines regarding submission of Bond/Letter ofUndertaking (LUT) by the Exporters in respect of Exports withoutpayment of Integrated Tax under WBGST/ CGST rule 96A.

07/2017- 28/08/2017 Addendum to Trade Circular No. 07/2017 dated 19/07/2017Addendum regarding Export

09/2017 04/09/2017 System based reconciliation of information furnished in FORMGSTR-1 and FORM GSTR-2 with FORM GSTR-3B.

10/2017 11/10/2017 Clarification on issues related to furnishing of Bond/Letter ofUndertaking for exports.

11/2017 18/10/2017 Clarification on issues wherein the goods are moved within the Stateor from the State of registration to another State for supply onapproval basis.

12/2017 15/11/2017 Manual filing and processing of refund claims in respect of zero-ratedsupplies.

14/2017 21/12/2017 Manual filing and processing of refund claims on account of invertedduty structure, deemed exports and excess balance in electronic cashledger.

15/2017 21/12/2017 Clarification on issues regarding treatment of supply by an artist invarious States and supply of goods by artists from galleries.

16/2017 21/12/2017 Manual filing of applications for Advance Ruling and appeals beforeAppellate Authority for Advance Ruling.

17/2017 21/12/2017 Issues in respect of maintenance of books of accounts relating toadditional place of business by a principal or an auctioneer for thepurpose of auction of tea, coffee, rubber etc.

01/2018 08/01/2018 e-Waybill under GST with effect from 1st February, 2018.

02/2018 17/01/2018 Seat of Advance Ruling Authority constituted under the West BengalGoods and Services Tax Act, 2017.

03/2018 05/02/2018 Re-introduction of Waybill System as existed till 31/01/2018.

Corrigendum 06/02/2018 Manual filing and processing of refund claims on account of invertedto T.C. No. duty structure, deemed exports and excess balance inledger.

04/2018 22/02/2018 Re-organisation of Large Tax Payer Unit (LTU).

05/2018 17/03/2018 Clarifications on exports related refund issues.

06/2018 28/0 2018 E-waybill for inter-State movement of goods under GST witheffect from the 1st day of April, 2018.

II. GST (Orders) :

Order No. Date Subject01/WBGST/ PRO/17-18 21/06/2017 Jurisdiction of Officers in Circles02/WBGST/PRO/17-18 21/06/2017 Jurisdiction of Officers in Charges03/WBGST/PRO/17-18 21/06/2017 Delegation of powers by the Commissioner04/WBGST/PRO/17-18 21/06/2017 Central Registration Unit05/WBGST/PRO/17-18 22/06/2017 Notification of Facilitation Centres06/WBGST/PRO/17-18 22/06/2017 Adjudicating authorities under the West Bengal

Goods and Services Tax Ordinance, 201707/WBGST/PRO/17-18 01/07/2017 Delegation of powers by the Commissioner08/WBGST/PRO/17-18 05/07/2017 Delegation of powers by the Commissioner09/WBGST/PRO/17-18 21/07/2017 Extension of the time limit for filing intimation for

composition levy under sub-rule (1) of rule 3 of theWest Bengal Goods and Services Tax Rules, 2017

10/WBGST/PRO/17-18 18/09/2017 Extension of time limit for submitting the reviseddeclaration in FORM GST TRAN-1 under rule 120Aof the West Bengal Goods and Service Tax Rules,2017

09/WBGST/PRO/17-18 21/07/2017 Extension of the time limit for filing intimation forcomposition levy under sub-rule (1) of rule 3 of theWest Bengal Goods and Services Tax Rules, 2017

10/WBGST/PRO/17-18 18/09/2017 Extension of time limit for submitting the reviseddeclaration in FORM GST TRAN-1 under rule 120Aof the West Bengal Goods and Service Tax Rules,2017

11/WBGST/PRO/17-18 18/09/2017 Extension of time limit for submitting the declarationin FORM GST TRAN-1 under rule 117 of the WestBengal Goods and Services Tax Rules, 2017

12/WBGST/PRO/17-18 11/10/2017 Extension of time limit for intimation of details ofstock held on the date preceding the date from whichthe option for composition levy is exercised in FORMGST CMP-03

13/WBGST/PRO/17-18 28/10/2017 Further extension of time limit for intimation ofdetails of stock held on the date preceding the datefrom which the option for composition levy isexercised in FORM GST CMP-03

14/WBGST/PRO/17-18 28/10/2017 Extension of time limit for submitting application inFORM GST REG-26

15/WBGST/PRO/17-18 28/10/2017 Extension of time limit for submitting the declarationin FORM GST TRAN-1 under rule 117 of theCentral Goods and Services Tax Rules, 2017

16/WBGST/PRO/17-18 28/10/2017 Extension of time limit for submitting the declarationin FORM GST TRAN-1(Revised) under rule 120A ofthe West Bengal Goods and Service Tax Rules, 2017

Order No. Date Subject

17/WBGST/PRO/17-18 15/11/2017 Further extension of time limit for submitting thedeclaration in FORM GST TRAN-1 under rule 117 ofthe West Bengal Goods and Services Tax Rules, 2017

18/WBGST/PRO/17-18 15/11/2017 Further extension of time limit for submitting the dec-laration in FORM GST TRAN-1 (Revised) under rule120A of the West Bengal Goods and Service TaxRules, 2017

19/WBGST/PRO/17-18 20/11/2017 Amendment of Commissioner's Order No.01/WBGST/PRO/17-18 dated 21/06/2017

Corrigendum 23/11/2017 Corrigendum for Order Nos. 17/WBGST /PRO/17-18and 18/WBGST/PRO/17-18, both dated 15/11/2017

24/WBGST/PRO/17-18 14/12/2017 Delegation of powers in supersession ofCommissioner's Order No. 08/WBGST/ PRO/17-18dated 05/07/2017

25/WBGST/PRO/17-18 14/12/2017 Appellate Authorities

26/WBGST/PRO/17-18 15/12/2017 Amendment of Commissioner's Order No. 25/WBGST/PRO/17-18 dated 14/12/2017

27/WBGST/PRO/17-18 21/12/2017 Extension of time limit for intimation of details ofstock held on the date preceding the date from whichthe option for composition levy is exercised in FORMGST CMP-03

01/WBGST/PRO/2018 28/03/2018 Extension of date for submitting the statement inFORM GST TRAN-2 under rule 117(4)(b)(iii) of theWest Bengal Goods and Service Tax Rules, 2017

III. Other Trade Circulars & Orders:

Trade Circular / Date SubjectOrder No.

464CT/PRO 28/04/2017 Extension of the last date of filing P. Tax Return forQ.E. 31/03/2017.

465CT/PRO 28/04/2017 Extension of the last date of filing WBST Return forQ.E. 31/03/2017.

Trade Circular / Date SubjectOrder No.

466CT/PRO 28/04/2017 Extension of the last date of filing VAT Return forQ.E. 31/03/2017.

492CT/PRO 08/05/2017 Extension of the last date of filing VAT Return forQ.E. 31/03/2017.

493CT/PRO 08/05/2017 Extension of the last date of filing WBST Return forQ.E. 31/03/2017.

494CT/PRO 08/05/2017 Extension of the last date of filing P. Tax Return forQ.E. 31/03/2017.

03/2017 05/06/2017 Settlement of arrear tax, interest, late fee and pen-alty related to Entry Tax.

04/2017 09/06/2017 Uploading of Post- Assessment Refund details by theDealers

03/2017 13/06/2017 Addendum to Trade Circular No. 03/2017 dated(addendum) 05.06.2017.

688CT/PRO 28/07/2017 Extension of the last date of filing VAT Return forQ.E. 30/06/2017

689CT/PRO 28/07/2017 Extension of the last date of filing WBST Return forQ.E. 30/06/2017

08/2017 07/08/2017 Issuance and use of Form C, etc. under the CentralSales Tax Act, 1956

13/2017 27/11/2017 Procedure for Adjustment/Refund of Cash SecurityPaid by Dealers at the Time of Registration

18/2017 28/11/2017 Reconciliation of sale-purchase mismatch for2016-17

INFORMATION SYSTEMS DIVISION

Information Systems Division (ISD) has been the backbone of Directorate of Commercial Taxes in WestBengal for implementation of e-Governance in various aspects of indirect taxes. The ISD, as the internalInformation technology (IT) wing of the directorate plays key role in maintenance and upgradation of ITinfrastructure and implementation of new e-services. With the introduction of GST, ISD now provides thebasis on which the entire Directorate functions.

ISD has been a catalyst in rolling out the citizen-centric/business-centric services with a view to reducethe cost of compliance and enhance the ease of doing business in the State of West Bengal. The uninter-rupted and untiring efforts of ISD was recognised when the Directorate won several awards for success ine-Governance initiatives viz. CSI Nihilent Award, National e-Governance Award, SKOCH Award, GoldenPeacock Award, etc in previous years.

The task of bringing out the Annual Administrative Report by compiling and collating of all relevant dataand information of all wings and cells of the Directorate is also carried out by ISD.

ISD & TRANSITION TO GST REGIME

2017 has been the most crucial year in the history of indirect taxes in India as the nation witnessed thesignificant transition to GST from erstwhile VAT, CST system. As GST relies on an intricate e-Governancesystem, ISD, as a wing of WBCTD, was best to be entrusted with the responsibility of ushering in theNEW TAX regime in the state of West Bengal. This transition would not have been possible without thestrong foundation work accomplished by ISD over the years. ISD had to execute a plethora of specialactivities pertaining to implementation of GST. Some of these are enumerated below.

Pre-GST preparation work

ISD exercised the PAN data correction work of existing WBVAT dealers as necessary prepara-tory work for GST. These data were regularly shared with GSTN.

GST Migration of existing VAT dealers across West Bengal was facilitated by ISD. ProvisionalIDs along with access tokens were shared with dealers across the state through ISD. A dedi-cated module was developed in IMPACT for the distribution exercise. As a result around 75%existing VAT dealers could migrate to GST system successfully before commencement of GST.

ISD provided the necessary infrastructural support to GSTN as per their requirements for rollingout GST in the state e.g. connecting WBCTD offices to GSTN servers etc.

Officers posted at ISD attended various workshops organized by GSTN during the preparatoryphase of implementation of GST. Several hardware and software related upgradation exercises,regular data sharing of existing WBVAT taxpayers, tax officials of the directorate were carriedout in coordination with GSTN.

ISD facilitated migration of existing taxpayers of Agriculture Income Tax in coordination ofGSTN.

ISD actively coordinated with PRO section and HRD Cell for imparting training to officials ofthe directorate and raising awareness of public about GST through outreach programmes.

Two Commercial Tax Officers from ISD went to Port Blair to impart GST related training toIndirect Tax department personnel of Andaman and Nicobar Administration during 23rd-26thJune, 2017.

Due to the efforts of ISD, there has been a minimum number of cases of taxpayer grievances inthis state as compared to other states in the country.

GST Back Office Related Work

Create and Update Records of the officers of CTD

Allocation of necessary roles to the officers

Transfer of Charge when an officer is transferred to other jurisdiction

Re-allocation of Work Items for the officers who are on leave

Helping the officers with Back Office related issues

Communicating issues faced by the officers to the GSTN for an early resolution of the same

Help the officers with correcting jurisdiction of the taxpayers who are allotted wrong jurisdic-tion

Redress Grievances raised by the taxpayers to the extent possible

GST Data Management Related Work

Extraction of GST data related to Registration, Migration, Return, Refund, Casual Taxpayer Re-port etc. from GSTN SFTP server.

Handling and Managing large volumes of data meant for State of West Bengal generated as aresult of submission of various forms by taxpayers prescribed under the GST Act through GSTcommon portal.

Uploading the incremental and dump GST data on daily and weekly basis in IMPACT databasethat is being received over through GSTN SFTP client.

Design and creation of internal database for storing GST data obtained from GSTN. As a part ofthe process table structures of GST Registration, Migration, Return, Refund etc in Impact werecreated as and when required. The database design is being updated in a dynamic manner asper incremental requirements.

Processing of data received from GSTN and making these processed data available to Jurisdic-tional Officers through IMPACT and Internal Website.

Coordinating and correspondence with GSTN in case of inaccuracy or any discrepancies foundin dump or incremental data received though SFTP server.

Other work

ISD officers organized several webinars on GST return forms, Offline utility tools through Youtubechannel of NeGD and Digital India in coordination with GSTN to raise awareness of commonpublic about various aspects of GST.

ISD officers attended NIC workshop for National E-Waybill system before commencement ofE-Waybill under GST. ISD has been instrumental in the transition to GST E-Waybill systemacross the state from erstwhile Waybill system under WBVAT.

The following list shows the GST related e-services launched by the CT Directorate for the usage of theofficers of our Directorate in 2017-18:

Sl no Application Name Launch Date Server

1 GST menu to upload GST data in CTD Production system 04/09/2017 IMPACT

2 Demat Waybill under GST regime 07/07/2017 WBCOMTAX

3 MIS Application on GST Registration 07/09/2017 IMPACT

4 GST-Refund-Register 13/12/2017 IMPACT

5 GST Payment and Return MIS Application 01/11/2017 IMPACT

6 Development of MIS on 'Waybill used / Waybill 29/08/2017 IMPACTutilized by GSTIN'

7 GST Refund Register MIS 15/03/2018 IMPACT

Legacy data related e-services launched in 2017-18

Sl no. Application Name Launch Date Server

1 eRC Cancellation Ver-2 (on-line application) 18/05/2017 WBCOMTAX

2 RC Cancellation (Internal Application) 19/05/2017 IMPACT

3 MIS of Refund Adjustment Order 06/11/2017 IMPACT

4 Change Management of VAT Return 30/06/2017 WBCOMTAX

5 Change Management of Dashboard query of TRO 31/08/2017 IMPACT

6 Change Management of Form-16 30/05/2017 WBCOMTAX

7 Incorporation of Entry Tax under Assessment 18/09/2017 IMPACT

8 Change Management of Assessment (under VAT Act) 15/05/2017 IMPACT

9 Change Management of Audit Module 23/06/2017 IMPACT

10 Change Management of Special Audit 31/08/2017 IMPACT

11 Document Viewer Application in NR (New 19/05/2017 IMPACTRegistration) module

12 Development for CST Forms (H and F) MIS in IMPACT 23/10/2017 IMPACT

13 Development for CST Forms (F,EI, EII) MIS for 05/12/2017 IMPACToutside State dealers in IMPACT

14 Integration of Special Audit module and Appeal module 09/08/2017 IMPACTwith the MIS Assessment charge wise summary

15 Change Management to match the login process 14/07/2017 IMPACTin DMS application

16 Development of reopening of Audit module 07/09/2017 IMPACT

17 Change Management in Assessment charge-wise summary 26/10/2017 IMPACTin viewing initiated cases of Assessment, Audit andSpecial Audit module

18 Assessment Entry Tax Revised Demand Notice 24/04/2017 IMPACT

19 Change Management of CST Return 20/02/2018 WBCOMTAX

20 Change Management of CST Forms Generation (C & F) 05/02/2018 WBCOMTAX

DOCUMENT MANAGEMENT SYSTEM

The process of uploading documents and sending emails through DMS has started with the Assessment,Audit, Special Audit cases of FY 2012-13 onwards.

PROFILE OF DMS DURING 2017-18

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

Account Statement 1 0

Adjournment Notice 8758 8499

Assessment Order 19849 18289

Audit Report 11066 10031

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

Case related documents or 4 0detail of accounts and claims

Computation Sheet 8496 8065

Demand Notice 22374 20365

Documents related to 5 0Appeal-Revision-Review

Draft Assessment Order 11336 10567

Draft Audit Report 10712 9833

File Requisition 811 0

Final Order 760 453

Form 1026 1145 1126

Form 69 1582 1554

Initiation Notice 61184 58142

Miscellaneous documents 30 0

Modified Demand Notice 53 0

Order forwarding 9 9

Order_sheet 14 0

Payment Challan 9 0

Penalty proceedings 2 0

Report 11 0

Show Cause 1054 136

Total 159265 147069

CYBER FRAUD PREVENTION CELL (CFPC)

With the introduction of web-based e-services on matters related to Commercial Taxes in West Bengalthrough the CTD Portal www.wbcomtax.gov.in, several cases relating to alleged cyber fraud like identitytheft, misuse of online facilities, unauthorised access etc. started coming in from various sources. To havea specific task force for this particular type of suspected anti-revenue activities, the CYBER FRAUD PRE-VENTION CELL (CFPC) was created under Information Systems Division (ISD) in 2013. The cell investi-gates any such complaint received from elsewhere as well as self-generated cases and takes appropriateaction with the help of outside agencies like Internet Service Providers, Mobile Service Providers, PoliceDepartments, Other States' Commercial Tax Department etc., wherever necessary.

Number of cases of Cyber Fraud Prevention Cell in 2017-2018

Number of cases initiated Number of cases disposedComplaint Received 7 Authentication pending from the end of the complainant 4Investigation started by Investigation completed with redressal of the complaint 11CFPC on the basis of the 8 Investigation is under going 0database informationTotal 15 15

There is a plan to transform this Cyber Fraud Prevention Cell into a full-fledged Cyber Forensic Lab forseizure and examination of the electronic records for the purpose of investigation into tax frauds.

DATA ANALYSIS WING

Some of the areas DAW has performed in 2017-18

1. Sending 1421780 mails to Dealers

2. Undertake provisional Assessment

3. Monitoring of Tax defaulters and return defaulters

4. Providing Regular reports and customised reports to Charges, Bureau of Investigation, IIU andother offices

5. Preparation of data and reports as required for Tax Administration

6. Compilation of Feedback from Charges and presentation at meetings and helping in planningof revenue augmentation

7. Played a pivotal role in distribution of taxpayers between Center and State in the wake of GSTregime

DAW has 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 realmof data harvesting.

The officers of the Directorate have been instrumental in putting the data into good use and have col-lected huge revenue out of them.

Among the major activities of DAW, the following are representatives:

Exception Reports:

DAW prepares a number of exception reports to identify cases of tax evasion round the year. Somereports are periodic and some are as per requirements of the assessing or investigating officers. Thesereports are prepared 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 taken. The access to the module is restricted to officers only throughself-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 14 Lakh mails to varying sets of dealers for the purpose of communication regarding Provi-sional Assessment, Cancellation Notice, Sale-Purchase Mismatch and Migration to GST etc. This yeargreater effort was given in sending mass mails to dealers for migration to GST regime by enrolling theirname under GSTN portal.

Provisional Assessment

DAW has sent more than 31 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 dealersbased on 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. Charges and other anti-evasion wingsare fed with the data of ITC claimed by the beneficiaries from these dealers for subsequent legal actionsfor recovery of the lost revenue.

Sale Purchase Mismatch exercise:

DAW was instrumental in conducting the entire Sale-Purchase mismatch exercise for the FY 2016-17,which helped the charges realize considerable amount of revenue. DAW also went forward with analysisof the reconciled data and interacted with officers of the entire state to explain and report on the data-base. 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 is respon-sible for publishing in the website and circulation of the selection list to Charge and Circles. The entireprocess of audit selection takes place with active help from Central Audit Unit (CAU) and under theguidance of Addl. Commissioner of CAU. In 2017-18, 1073 dealers had been selected for VAT Audit forthe accounting year 2015-16.

Special Audit:

Special Audit is the mechanism of audit of an assessee for one or two specific purposes. Under directionsof the Commissioner, 27482 dealers (10.44% of total of 263298 dealers) for FY 2015-16 had been se-lected by DAW based on intelligent 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 signifi-cantly from the normal activities, intimating them on a possible revenue leakage. In most cases, promptaction by the 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 datahas helped the State in bargaining State's demand in respect of division of tax payers between the Statesand the Union and also to develop revenue sharing model. The support of fact based backend data hashelped the State's legitimate claims on strong footing. Officers of DAW have also been developed asMaster Trainers for GST and GST Network and contributed towards training the personnel of the Directorateas well as outreaching the taxpayers for their inclusion in the new tax ecosystem. DAW has also played apivotal role in distribution of taxpayers between Center and State.

STATISTICAL INFORMATION on e-SERVICES for the Year 2017-18

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 registereddealers (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.

According to the amendment made to WBVAT Rules, 2005, through Notification No. 1024-FT, dated21.07.2016, all registered dealers filing return in Form 14/14D/15/15R having turnover of sales orcontractual transfer price or both in the immediate previous year, i.e., 2015-16, in excess of rupees fiftylakhs or having registration under the Companies Act, 1956, or the Companies Act, 2013, shall have tofurnish return using DIGITAL SIGNATURE mandatorily from quarter ending 30th June, 2016, in terms ofamended rule 34A(3) of WBVAT Rules, 2005.

DEMATERIALIZATION 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 dematerialised 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.

*2017-18 Data as on 27-08-2018

Around 5.16 Lakh 'C' Forms and 93.5 thousand 'F' Forms have been generated by registered dealersrespectively, in dematerialized form in the year 2017-18. The graph above gives a comparative picture ofvolume of dematerialized forms generated by the dealers over a period of five years.

DEMATERIALIZATION OF WAY BILL

Electronic system of issuance of Way Bills under the WBVAT Act was introduced on and from 1stDecember, 2010. Since then, a huge number of dealers have been benefitted. It is needless to mention thatWay Bills were needed for import of taxable goods in West Bengal. Before introduction of this new systemof dematerialized Way Bill, a dealer or a person intending to import taxable goods in the State had toprocure press-printed Way Bill from the respective Charge Office / Central Section on paper-application orto file an online application for issue of the press-printed Way Bill in Form 50. The Way Bills thusobtained had to be filled in and had to be produced at the entry-point checkpost for endorsement by theconcerned Commercial Taxes authorities.

Under the new system, the Way Bill in Form 50A was generated and printed from the Directorate'swebsite by the importing registered dealers after furnishing the required particulars. The generation wasmade in two parts. The Way Bill key no(s) is generated by the consignee himself using his User-ID andPassword and the Way Bill in form-50 is generated either by the consignee or by any person authorizedby him (consignor/ transporter/ agent etc) by using the Key No. Provision has also been made in thesystem for transshipment during the movement of the goods vehicle.

The WBVAT Way Bills in Form 50A generated electronically in dematerialized form was not required tobe presented before any checkpost or Range Office for endorsement. However, where a goods vehicletransporting the goods was intercepted by any officer of the Commercial Taxes Directorate at any place inWest Bengal, the transporter had 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 was 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, 4596 nos of unregistered e-Waybills have been generatedduring the year 2017-18 with import value worth ` 399.11 Crore.

As per Notification No.1156-F.T., dated 30-06-2017, electronic generation of e-way bill from the websiteof the Directorate of Commercial Taxes, West Bengal was made mandatory in exercise of the power conferredby sub-section (1) of Section 68 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben.Ord. II of 2017) read with rule 138 of the West Bengal Goods and Services Tax Rules, 2017 for any goods

of consignment value exceeding rupees fifty thousand while such goods are in movement or in transitstorage in West Bengal. This notification came into force with effect from the 1st day of July, 2017.

The following table shows the details of generation of electronic waybills during 2017-18:

Period Act No of way bills Import Value involved generated (`̀̀̀̀ in Crore)

April 2017 to June 2017 WBVAT Act 2003 8,69,378 75,812.29

July 2017 to March 2018 WBGST Ordinance 2017 21,21,219 2,39,643.21

Total: 29,90,597 3,15,455.49

A total of 29,90,597 WAYBILLs (under WBVAT Act and WBGST Ordinance) have been generated by thedealers / taxpayers involving total import value of Rs. 3,15,455.49 crore throughout in the financial year2017-18. The Waybill generation and corresponding value of the imported items for five years have beenshown graphically below:

DEMATERIALIZATION OF TRANSIT DECLARATION

As per section 80 of WBVAT Act when a vehicle carrying taxable goods comes from any place outside theState of West Bengal and is bound for any other place outside the State, that is to say, when the consignmentpasses through the State, the transporter is required to make a declaration that the consignment of goods,the details of which are given by him, are being carried / will be carried from one State to another Statethrough West Bengal and no portion of the consignment of goods shall be unloaded within West Bengalfor any purpose other than the purpose of shipment for export and that the said goods will not be deliveredor 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 forcountersignature, carry the same along with other documents during the movement of the vehicle in theState and produce the countersigned declaration to the authorities of exit-point checkpost for necessaryendorsement before leaving the State.

In the new electronic system of Transit Declaration which came into effect from 15th November, 2010 inplace of the old system of manual declaration at the entry-point checkpost a transporter has to submitinformation and make the declaration online through the link provided in the website of the Directoratefor generation of the Transit Declaration. On successful submission of the information, a Transit Declarationis generated with a unique Transit Declaration Number. The transporter gets a print of it, signs on the

same 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 utilization statement electronically through the websitewithin seven days after exit of the vehicle from West Bengal.

With the introduction of GST Act, generation of e-TD under WBVAT Act has been withdrawn with effectfrom 1st July 2017 for goods covered under GST. During the first quarter of 2017-18 around 3.37 LakhTransit Declarations have been generated in dematerialized state of which about 1.91 Lakh declarationshave been declared utilized. e-TD generation and corresponding utilization of the generated e-TDs overa period of five years are shown graphically below:

PROFESSION TAX WING

Profession Tax is a direct tax resource of the Government of West Bengal. The Directorate of CommercialTaxes, West Bengal administers Profession Tax, with its existing work-force and infrastructure. TheProfession Tax is now totally on-line and a true example of 'e-Governance' with its well equipped 'web-application based' tax administration. Every need of a tax payer or an official, in respect of Profession Taxmatters, is fulfilled though the 'GIGW-certified' website, www.wbprofessiontax.gov.in, through variousdedicated software applications present there. The website has crossed overwhelming 63,00,000 visitswithin 3 years of its coming into existence. In this on-line Profession tax administration regime, 1013942persons have been granted enrolment certificates and 79585 employers have been granted registrationcertificates already.

The well designed software applications have successfully reduced cost and time, both, at the citizen'send. The systems have ensured correctness in data insertion and data management by way of adoptingmultiple stages of verification and cross-verifications on-line. To ensure flawless payment of tax by thecitizen, the Profession Tax uses unique the PT e-Payment module, with the facility of auto population ofrelevant data, resulting in replacement of manual typing of details except input of unique identificationnumber of the citizen. Further, payment records are auto-populated in the return module replacing insertionof lengthy payment details in manual way, hence ensuring accuracy and reduced time of compliance.Regular monitoring of the feedback relevant to these e-services is instrumental in necessary modificationand developments which has made these e-services truly user-friendly and iconic in its genre. In the F.Y.2017-18, total 57 modifications have been incorporated in the different Profession Tax Modules.

The objective of " no or minimum physical touch point " as envisaged by the government beforeintroduction of this new system of Profession Tax has been fully justified as no physical visit by thecitizens is required for getting Enrolment, Registration or Profession Tax Payment Certificates. The sameis true for amendment & cancellation petitions. All this can be done from anywhere 24X7.

The Profession Tax wing of the Directorate of Commercial Taxes has achieved 100% compliance of BRAP2017 (Business Reform Action Plan, 2017), under the EODB initiative of the Government of West Bengal.

The erstwhile Profession Tax offices (Range and Units) are now merged with the mainstream CommercialTax administration, resulting in significant convenience to the tax payers. The designated CommercialTax establishments have their own set up for dealing with Profession Tax matters. The officials render realtime services to the revenue administration on every approach. In this paperless environment, the taxpayers are enjoying true benefit of an 'advanced citizen-centric e-Governance'. However, the benefit ofthe existing modern systems is being enjoyed by the tax officials as well, especially in their tax paymentand compliance monitoring works. Fast and systematic reports on the tax default, non-compliance andavoidance cases, are generated and actions are taken accordingly to safeguard Government revenue.System generated bulk sms and emails are sent to the targeted tax-payers as and when required by theProfession Tax Headquarters. Adoption of such modern means of communications has drastically reducedthe expense on the part of the Government apart from saving time and manpower.

As the nodal unit, the Profession Tax Headquarters is responsible for the coordination among intra andinter departmental offices and dealing with a series of works of various natures. It looks after the e-services and public-grievance issues, legal & court matters, public relations, intra-departmental commu-nications, database collections besides its role in following up (selectively) defaulters with electronic andmanual ways. Further, the tax payment by the Central Government offices is exclusively monitored bythis unit. There remains a citizen-friendly helpdesk cum public relation cell at the Profession Tax Head-quarters (at the 6th Floor, 3rd Building, 14, Beliaghata Road, Kolkata 700015) to provide all sorts ofassistance and information (on Profession Tax e-services and other Profession Tax issues), to the taxpayers in particular and citizen in specific. Profession Tax administration is almost paperless now, tosupport the ongoing 'Go Green' campaign.

GRAPHICAL REPRESENTATION OF SOME DATA

Demand raised & Collection of assessed dues in five years

Period of TOTAL INITIATION Total Demand TOTAL AMT Collection as %Initiation (VAT+CST+AUDIT) (VAT+CST+AUDIT) PAID[VAT+CST] of Demand

(`̀̀̀̀ in Crore) (`̀̀̀̀ in Crore)2013-2014 39484 7,717.81 119.39 1.552014-2015 27349 5,626.62 122.15 2.172015-2016 21620 3,181.01 442.88 13.922016-2017 31114 3,158.94 544.44 17.232017-2018 44134 3,527.55 181.46 5.14

* Cases initiated in 2017-18 are pertaining to earlier assessment/audit periods

GARNISHEE PROCEEDINGS UNDER VAT ACT

Sl No Year No of Garnishee Amount Realised (`̀̀̀̀ in Crore)1 2013-2014 503 7.252 2014-2015 666 17.593 2015-2016 2151 121.724 2016-2017 2161 446.365 2017-2018 1658 20.99** Garnishee Proceedings were lesser in 2017-18 due to transition to GST

Collection of STDS/TCS: ` 594.18 CroreFrom 01/04/2017 to 30/06/2017Collection of STDS/TCS: ` 293.70 Crore, *(realization of short/non- payment of*From 01/07/2017 to 31/03/2018 deductions made earlier)Collection of Late Fee & Interest: ` 16.17 lakh

Total Collection for 2017-2018 ` 887.88 crore *(without Late Fee and Interest)

Provisions of STDS and TCS have become inoperative on and from 01/07/2017 with the introduction ofGST, collection STDS was made for the months of April, May and June only in the F.Y. 2017-18. However,some contractees who had deducted STDS/TCS within 30.06.2017 but defaulted in depositing suchamounts, made deposit after 30.06.2017 till 31.03.2018.

STDS/TCS deposited for the period 2017-2018 showed a substantial growth of 8.11% [` 594.18 crore inF.Y. 2017-2018 (for the months April to June, 2017)] compared to ` 549.59 crore in F.Y. 2016-2017[for the corresponding months of 2016].

AGRICULTURAL INCOME TAX WING

The Directorate of Agricultural Income Tax now merged with/subsumed within Commercial TaxesDirectorate vide Notification No. 1291-F.T., dated-17/07/2017, was one of the oldest Directorates ofGovernment of West Bengal under the administrative control of Finance Department. The BengalAgricultural Income Tax Act was introduced in the year 1944. The Act was applicable over undividedBengal province of British India. After Independence, the Directorate of Agricultural Income Tax startedas a wing under the Finance Department, Government of West Bengal. Initially, the Directorateadministered only the Bengal Agricultural Income Tax Act, 1944 throughout the state of West Bengal.The basic activity of this Directorate was to collect agricultural income tax on agricultural products includingtea and to collect Cess from Tea Estates. Over the years, the Directorate has been entrusted with theadditional responsibility of collecting indirect taxes from different sources, such as taxes on entertainments,high value sports, luxuries and betting and also charges on lotteries. A part of the work of the Directorateof Electricity Duty, particularly relating to the assessment and collection of electricity duty from WBSEDCL

& CESC Ltd. ware the two licensees and collectors of electricity duty, is also entrusted upon the offices ofthe Agricultural Income Tax Directorate.

Acts and Rules administered

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 twomajor 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 transi-tory provisions 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 2017-18

The West Bengal Goods and Services Tax (GST) Act, 2017

The West Bengal GST Act, 2017 has been started to roll on and from 01/07/2017.

The West Bengal Rural Employment and Production Act, 1976

Tea estates are exempt from payment of Rural Employment Cess for a period of one year with effect from01.04.2017 under Notification No. 897-F.T, dated 29.05.2017. The following Acts administered by theDirectorate of Agricultural Income Tax, West Bengal are subsumed within GST Act:

1. Bengal Amusement Tax Act, 1922

2. The West Bengal Entertainments & Luxuries (Hotels & Restaurants) Tax Act, 1972

3. The West Bengal Entertainment-cum-Amusement Tax Act, 1982

The West Bengal Primary Education Act, 1973

Tea Estates are exempt from payment of Education Cess for a period of one year with effect from 01.04.2017under Notification No. 986-F.T., dated 29/05/2017.

Rebate on Cinema Tickets for Exhibition of Regional Films:

With the implementation of GST on and from 01/07/2017, the Govt. of West Bengal announced rebateon cinema tickets of Regional Films collecting just two percentage over state's share and refunding theremaining portions as state assistance to owners of cinema halls as explained vide Order No. 1159-F.T., dated- 30/

06/2017. The work of refund of state assistance is entrusted upon this Directorate which is being doneefficiently since then.

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 WestBengal 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 Chargesfor 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 IPLand 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 2017-18, the following seven applications for subsidy were taken up. After all the necessaryverifications, recommendations in favour of 3 (three) applicants were sent to Government for consideration.

A. The following Table provides for the details of performance pertaining to subsidy matters in the year,2017-18:

Sl. Name of beneficiary MTCs Amount Subsidy StatusNo. (` Crore) Recommended

(` Crore)

1. London Paris Cinema Halls, Mukti 5.31 2.44 Granted fully byWorld, Gariahat Govt.

2. PVR Ltd., DCN Mall, Jessore Road 9.92 8.56 Refunded3. Savin World Resorts Pvt. Ltd., Siliguri 9.24 2.36 Refunded4. INOX Leisure Ltd., Rangoli Mall, 6.27 Under process Govt. order released

Howrah for Refund5. Carnival Films Entertainment Pvt. Ltd. 5.75 Under process6. INOX Leisure Ltd., Quest Mall, Kolkata 20.13 Under process Refunded7. RDB Big Cinemas, Sector V, Kolkata 4.87 Under process Pending before

AITO, Kolkata

B. The process of preliminary actions in connection with Goods & Services Tax (GST) for capacity-building was started on 15.06.2016. The Directorate of Agricultural Income Tax (DAIT), West Bengalwas considered for involvement in the whole process of capacity-building for the forthcoming GSTas three Acts, namely the Bengal Amusements Tax Act, 1922, the WB Entertainment-cum-AmusementTax Act, 1982, and the WB Entertainment & Luxuries (Hotels & Restaurants) Tax Act, 1972 which theDAIT are currently administering, are supposed to be subsumed within the GST Act. Hence, DAITofficials are maintaining a close liaison with the Human Resource Development (HDR) Cell,Commercial Taxes Directorate and getting the Officers, Inspectors and staff involved in differentkinds of training programme conducted by HRD Cell, Commercial Taxes Directorate for capacity-building pertaining to forthcoming GST as decided by the Govt.

Achievements

Financial Achievements in 2017-18

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

( in `̀̀̀̀) over Previous ( in `̀̀̀̀) collectionyear

0022-00-101 Taxes on 6,26,61,105 9.22 4,56,90,697 72.91Agricultural Income

0029-00-103-005 R.E. Cess on 3,62,990 -61 47,07,455 803.45Tea Estates

0029-00-103-009 E. Cess on 2,22,910 -43Tea Estates

0035-Taxes on Immovable - - 55,39,322 -Property-M.B. Tax

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

0045-00-101-Entt. Tax 37,17,57,041 -66.25 3,44,80,293 5.09

0045-00-102-001 Betting Tax 2,08,79,479 -86.3

0045-00-105-001 Luxury Tax 28,43,40,251 -64

0075-00-103-002 Collection of 39,15,00,000 -52.39 -fees under W.B. State Lotteries

Total 1,13,17,23,776 -61.41 9,04,17,767 7.98

Agricultural Income Tax Wing's own figures, not taken from AG, West Bengal

ELECTRICITY DUTY WING

The Directorate of Electricity Duty came into existence in 1910 under the administrative control ofCommerce and Industries Department, Government of West Bengal and subsequently it came under thecontrol of Power Department with Chief Electrical Inspector as the head of the Directorate. With theenactment of the Bengal Electricity Duty Act and Rules, 1935 a separate wing came into existence asBengal Electricity Duty Wing under the same Directorate under the administrative control of the RevenueDepartment, 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 orconsumed by 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.).

The Directorate of Electricity Duty was merged with the Directorate of Commercial Taxes vide Notificationno. 1291-F.T. dated 17.07.2017 and the Commissioner of Commercial Taxes was appointed as the Directorof Electricity Duty with effect from 20.07.2017 vide Notification no. 1512-F.T. dated 23.08.2017.

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

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

( in `̀̀̀̀) over Previous ( in `̀̀̀̀) collectionyear

Acts administered

This Directorate implements the following two Acts:

A. Bengal Electricity Duty Act, 1935

The 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.

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 (1) of the West Bengal Duty on Inter-State River Valley AuthorityElectricity (Amendment) Act, 2009, the Governor is pleased hereby to appoint 11 August, 2009 as thedate on which 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, an amendmenthas been made in the Services (Training and Examination) Rules, West Bengal for conductingprofessional examination of all the direct Inspecting Officers and promoted Senior Inspecting Officerand Inspecting Officer 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.

(f) By Notification No. 1291-F.T. dated 05.09.2016, Inspecting Officer posted at the headquarters hasbeen appointed as the officer for the purpose of Clause (b0 of Sub-Section (2) of Section (3) of theBengal Electricity Duty Act, 1935

(g) By Notification No, 1291-F.T. dated 17.07.2017, Directorate of Electricity Duty was abolished byway of merger with the Directorate of Commercial Taxes

(h) By Notification No. 1512-F.T. dated 23.08.2017, Commissioner of Commercial Taxes was appointedas the Director, Electricity Duty with effect from 20.07.2017

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 SecondSchedules of the Act.

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

Implementation of the Acts

The responsibility of assessment under B.E.D. Act, 1935 over the consumers (excluding licensees) isvested in inspecting officers or Deputy Collector by the District Collector in the different districts excludingNorth and South 24-Parganas and the region of supply of M/s. C.E.S.C. Limited and W.B.S.E.D.C Ltd. Theresponsibility is being carried out by the Agricultural Income Tax Officer of Kolkata Range-II as ElectricityDuty 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 assesses 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 sometimesbecomes long drawn after due to the various process involved like inspection, hearing etc.

Collection

Due to concerted efforts of all officers and staff of this Directorate, it has been possible to augment the

collection 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 0.99

2017-18 2339.46 0.96

Electricity Duty Wing's own figures, not taken from AG, West Bengal

BUREAU OF INVESTIGATION

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 tothe case.

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 price

2. False claim of Input Tax Credit

3. False claim of tax exemption on sales

4. False claim of concessional rate of tax on sales

5. Payment of tax at lower rate

This unit of Bureau is also engaged in intercepting and detaining the vehicles carrying goods transportedin violation of the statutory provisions. The officers are authorised to search the suspected vehicles, seizesuch goods and impose penalty as per the provisions of law.

Achievements of Bureau of Investigation (Unit-I)

Sl No. Activities of BI -I 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18* Search and seizures

1 No. of raids conducted 472 475 637 432 396 2102 No. of seizures made 129 130 351 101 727 125

(13-Books112-Goods)

3 No. of investigation 163 189 225 205 113 121completed

4 Tax Collection 91.07 134.34 211.36 79.24 74.88 17.42(` in crore)

5 No. of FIR made 15 20 16 11 1 4

Achievement of Bureau of Investigation (Unit-II)

Sl No. Activities of BI -II QE 30.6.17 3QE31.03.18 FY 2017-18*1 No. of raids conducted 87 30 1172 No. of seizures made 1458 66 15243 No. of investigation completed 37 8 454 Tax Collection (Rs. in crore) 19.46 4.95 24.415 No. of FIR made 3

Five year figures

Sl No. Activities of BI -II 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18* Search and seizures

1 No. of raids conducted 29 345 529 476 393 1172 No. of seizures made 29 235 311 349 262 15243 No. of investigation 36 150 324 346 272 45

completed4 Total Collection (Rs. in crore) 34.89 82.49 115.05 32.30 146.73 24.415 No. of FIR made -- 03 05 0 3 3

Performance of ITC Investigation UnitParticulars 2016-17 2017-18*

Number of Reports drawn leading to ab-initio/retrospective 84 22cancellation of RCAmount of ITC involved in the reports drawn leading to ab-initio/ 47445.53 8882.50retrospective cancellation of RC by real benificiary/ intermidiate fakedealers (In Rs. Lakh )Number of cases initiated 338 223Number of cases in which investgation has been completed 218 108Amount of evasion detected (In Rs. Lakh) 12129.59 3017.54Amount realised (In Rs. Lakh) 5079.59 1652.16No of seizure made 4 2

Number of FIR/Complaint lodged 11 14

* The activities of the Investigative Bureaus and IIU were put on restrictions during the transition to new legal scenario of GSTresulting in their lower outputs of performance in 2017-18.

Refund processed by CRU during the period 01.04.2017 to 31.03.2018

No. of cases disposed Amount of refund (in ? Crore)Pre-assessment refund 1004 97.53Post-assessment refund 674 215.16

Total 1678 312.69

Pre-assessment refund (Amount in ? Crore) during last five years

2013-14 2014-15 2015-16 2016-17 2017-18Application disposed 389 883 784 604 1004Refund granted (In Crores) 54.37 169.30 150.98 67.02 97.53

Post assessment refund (Amount in ? Crore) during last five years

2013-14 2014-15 2015-16 2016-17 2017-18Application disposed 226 353 681 326 674Refund granted (In Crores) 72.91 162.46 183.61 113.25 215.16

Functions of CRU under the GST Act

After the introduction of the GST Act, two officers of CRU have been nominated as the Nodal Officers andentrusted with the responsibility of coordination between the State and the Central Tax Authorities withregard to Refunds under the Act, and also to upload refund related data on the portal created by the GSTNfor this specific purpose, as the online refund processing module is yet to be activated fully. Processing ofrefund cases above Rupees One Crore, under the GST Act, has also come within the ambit of the CRU.

Refund sanctioned & disbursed by the State Authority and sent to Central Authority for disbursement:

PERFORMANCE OF BUREAU OF INVESTIGATION AND ITC INVESTIGATION UNIT

Sl No Year No of Investigation Total CollectionCompleted (`̀̀̀̀ in Crores)

1 2013-2014 570 410.212 2014-2015 1140 494.283 2015-2016 1095 670.574 2016-2017 644 676.155 2017-2018 307 78.04

**For 2013-2014, Figures includes earlier components of BI Units; Collection of 2016-17 and 2017-18 includes ? 50.80 Cr.and Rs.? 16.52 Cr. of IIU, respectively.

* The activities of the Investigative Bureaus and IIU were put on restrictions during the transition to new legal scenario of GSTresulting in their lower outputs of performance in 2017-18.

ApplicationsDisposed

Amount Sanctioned by State Authority ( `̀̀̀̀ Crore) AmountRejected

Disbursed by StateAuthority

Sent to Central Authorityfor Disbursement

SGST CGST IGST CESS514 38.81 35.50 38.03 0.26 0.40

DIRECTORATE OF EXCISE

Directorate of Excise, which was previously under Department of Excise, was subsequently broughtunder Finance Department through the abolition of the Department of Excise vide Home DepartmentG.O. No. 1006 – Home (Cons) / R2R (Cons)-08/2016 dated 19.12.2016.

Organisational Structure

Additional Chief Secretary to the Government of West Bengal

(Secretariat) (Directorate)

Joint Secretary Excise Commissioner

Assistant Secretary Addl. Excise Commissioner

Registrar

Excise Directorate Excise Districts Excise Divisions

Law Officer(Proper)

Office Assistants

Administrative Set-up of the Excise Directorate

Officers of the following ranks assist the Excise Commissioner at the Directorate:

(a) Additional Excise Commissioner, West Bengal

(b) Deputy Commissioner of Excise, Headquarters/ Distilleries & Warehouses/ Law/ Foreign Liquor/Narcotic/ Excise Divisions/ Training/ Special Section/ Systems/ Organisation and Statistics & Analysis

(c) Personal Assistant to the Excise Commissioner

(d) Superintendent of Excise, Distilleries & Warehouses/ Law/ Foreign Liquor/ Narcotics/ Training/ SpecialSection/ Excise Districts/ Excise Divisions and Organisations

(e) Additional Superintendent of Excise, Distilleries & Warehouses/ Law and Special Section, ExciseDistricts and Excise Divisions,

(f) Deputy Commissioner of Excise (Audit & Accounts)/ Assistant Commissioner of Excise (Audit &Accounts)

(g) Administrative Officer

(h) Cash & Accounts Officer

The following Acts and Rules framed hereunder were administered during the period under report:

The Bengal Excise Act, 1909 (Ben. Act V of 1909)

The Narcotic Drug and Psychotropic Substances Act, 1985 (Central Act 61 of 1985)

The West Bengal Molasses Control Act, 1973 (W.B. Act VI of 1973)

The Directorate of Excise, Government of West Bengal, is concerned with the regulation of the manufacture,supply, distribution and sale of liquor and other intoxicants in the state, and the collection of state exciseduties, fees and other moneys derived from such manufacture, distribution, sale and regulation. TheDirectorate achieves these objectives by

a) granting and regulating licences for the manufacture, wholesale and retail sale of liquor and spiritsused for the manufacture of liquor

b) authorizing the manufacture and/ or sale of brands of bottled liquor in the state, through a process ofregistration of brands of foreign liquor, coloured and flavoured spirit, and country spirit, and of thelabels under which they can be manufactured and/ or sold

c) regulating the movement of liquor, and spirits used for the manufacture of liquor, into, throughoutand from the state, through the grant and administration of relevant import, export and transportpasses

d) monitoring and maintaining records of inventories of liquor, and spirits used for the manufacture ofliquor, at all the liquor-manufacturing, wholesale and retail locations in the state

e) operating mechanisms for the collection of state excise duties on liquor, and fees and other leviescharged and imposed by the government on the manufacture, distribution, and sale of liquor

f) carrying out enforcement activities against the illegal manufacture of liquor, and against the distributionand sale of such illegally-manufactured liquor, and liquor on which the requisite state excise dutiesand/ or fees have not been paid;

g) carrying out enforcement activities against the manufacture, distribution, sale and possession ofnarcotics, and

h) regulating the manufacture, supply, distribution and sale of spirits and narcotic drugs for medicinaland industrial purposes, through the issue and administration of relevant licenses, permits and passes

Thus, in a nutshell, the main objective of the Excise Directorate is to manage the supply chain of liquorand other intoxicants in the state, with a view to ensure that all liquor and other intoxicants manufacturedor otherwise available in the state are sourced through legal channels and to prevent the loss of revenuedue to the government on account of excise duties and fees.

Functions of Different Sections of Excise Directorate

1. Establishment Section:

Establishment Section is headed by a Deputy Commissioner of Excise, Headquarters. He is assisted bythe Personal Assistant to the Excise Commissioner. It looks after the service matter of the employees of allranks in the Excise Directorate including the officers belonging to the West Bengal Excise Service. Inaddition, this section is also entrusted upon with the processing of all applications regarding grant of allkinds of retail Excise Licenses.

2. Distilleries & Warehouses Section:

The Section is headed by the Deputy Commissioner of Excise, Distilleries & Warehouses. He is assistedby the Superintendent of Excise, Distilleries & Warehouses and the Additional Superintendent of Excise,Distilleries & Warehouses. The Section looks after manufacture and supply of Country Spirit in the State.The Section also monitors manufacture and supply of rectified spirit by the distilleries of the State, regulatesimports of Rectified Spirit for potable purpose and administers the provisions of the W.B. Molasses Control(Regulation, Storage & Transport) Notified Order, 1986 in the State. Compilation of different reports andreturns in connection with consumption of intoxicants and collection of revenue is entrusted upon thisSection. The purchase of Excise Opium for medical purpose and its distribution to all Opium Depots overthe State through district treasuries is done by this Section. Regular meetings, conferences, seminars, etc.at the Excise Directorate are also arranged by this Section.

3. Law Section:

Law Section is headed by one Deputy Commissioner of Excise. He is assisted by one Superintendent ofExcise and one Additional Superintendent of Excise. This Section is responsible for proper representationbefore different legal forums in cases where the Directorate is a party and to take steps to defend andprotect the interest of the Directorate in such cases.

4. Foreign Liquor Section:

The Section is headed by the Deputy Commissioner of Excise, Foreign Liquor. He is assisted by theSuperintendent of Excise, Foreign Liquor. The Section looks after the manufacturing and supply of ForeignLiquor in the State. This Section regulates import of ENA and other kinds of Spirit required in themanufacturing of potable Foreign Liquor. The Section controls export of India Made Foreign Liquor(IMFL) and supply of the same out of India.

5. Organisation Section:

The Organisation Section is headed by the Deputy Commissioner of Excise, Organisation. He is assistedby Special Superintendent of Excise, Organisation and the Administrative Officer.

The Section looks after among other matters construction, repair, maintenance of Buildings, Barracks,Warehouses, Lands of the Excise Directorate including their up-keeping etc. The Section also overseesthe supply of office furniture, apparatus, instruments, uniforms, stationery and vehicles – both Governmentand hired.

Budget and allotment of fund to the outlying districts and organisations under the control of ExciseDirectorate, which is essential for running the day-to-day administration is done from this Section.

6. Excise Divisions:

Under the general control of the Excise Commissioner, West Bengal, there are now eight Excise Divisions– two in Jalpaiguri administrative division, three in Burdwan administrative division and three in Presidencyadministrative division. Each such Division is headed by a Deputy Commissioner of Excise. There shallbe a striking force under the control of the Deputy Commissioner of Excise in each Division. This strikingforce comprises Superintendent of Excise, Additional Superintendent of Excise, and Deputy ExciseCollector(s), Sub-Inspector of Excise, Assistant Sub-inspector of Excise and Excise Constables.

7. Narcotic Cell:

Narcotic Cell is headed by a Deputy Commissioner of Excise. He is assisted by one Superintendent ofExcise and one Deputy Excise Collector. This Cell is entrusted upon prevention and detection of crimespertaining to Narcotic Drugs and Psychotropic Substances Act, 1985 and prosecution of offenders underthe Act.

8. Special Section:

Special Section is responsible to administer provisions of the Medicinal and Toilet Preparations (ExciseDuties) Act, 1955 (Central Act 60 of 1955). The Section is headed by one Deputy Commissioner of Excisewho is assisted by two Superintendents of Excise and one Additional Superintendent of Excise.Administration related to Industrial Alcohol and import of Rectified Spirit for medicinal purposes are alsoentrusted upon this Section.

9. Training Institute:

Training Institute is headed by one Deputy Commissioner of Excise, who is assisted by one Superintendentof Excise. This Institute imparts both theoretical and practical training to the new entrant Excise officials ofdifferent cadres as well as organises in-service training programmes for the officers at different traininginstitutes viz. Police Training College, Administrative Training Institute, National Academy of CentralExcise and Narcotics etc.

10. Computer Cell:

There is a Computer Cell in the Excise Directorate under the general control of Excise Commissioner. Anexcise officer in the rank of Deputy Commissioner of Excise (Systems) is in charge of this Cell. This Cell ismanned by two Deputy Excise Collectors and two Systems Analysts. This Cell is entrusted upon to lookafter the e-governance programme in the Excise Directorate.

11. Statistics and Analysis Cell:

The Statistics and Analysis Cell will be headed by one Deputy Commissioner of Excise (Statistics andAnalysis) at the Excise Directorate under the general control of the Excise Commissioner, West Bengal.This cell shall be manned by such officers and personnel as may be arranged by the Excise Commissionerfrom within the sanctioned strength of Excise personnel.

12. Chemical Examination Laboratory:

The laboratory is headed by the Chemical Examiner to the Government of West Bengal. He is assisted bytwo Deputy Chemical Examiners. The laboratory is entrusted upon with the analysis of samples of seizedintoxicants sent by different Investigating Officers detected under the B.E. Act and the N.D.P.S. Act. Thereports of such analysis play an important role in prosecution. Besides this work, the laboratory also testssamples of different intoxicants received from manufacturing units and warehouses. Special Section alsosends samples to this laboratory for analysis and test to oversee as to whether the manufactured productsconform to the prescribed standards and norms.

13. Internal Audit Unit:

Internal Audit Wing at Excise Directorate is an independent organisation under Excise Commissioner.This Wing is headed by one Deputy Commissioner (Audit & Accounts), who is assisted by three AssistantCommissioners (Accounts) & three Auditors.

The main function of this Wing is to ensure that the existing regulations and procedures are being carriedout in proper manner in respect of Government receipts and expenditures. The Unit is responsible forscrutinising and detecting irregularities in assessment and levying of State Excise Duty and different feespayable by the holders of Licences in accordance with the provisions of the Bengal Excise Act, 1909 andN.D.P.S. Act, 1985 and the rules framed thereunder.

This Unit also helps in replying to the queries raised by Hon’ble Public Accounts Committee, C.A.G. ofIndia, Principal A.G.(Audit), West Bengal & A.G.(E.R.S.A.), West Bengal.

Status of Computerisation

eAbgari: From Government to Governance

The West Bengal Excise Directorate plays the twin role of mobilizing resources for the State and managinga sector which has a significant social and public health import. Till a couple of years back, the ExciseDirectorate, under the West Bengal Finance Department, had been operating on the legacy of manualsystems, using antiquated procedures that had not been changed for decades. The Directorate displayedthe typical symptoms of an inefficient, ultra-bureaucratic organisation:

Keeping the revenue potential of the Directorate and the sensitivity of the liquor sector in mind, theGovernment embarked on a major process reengineering initiative for the Excise Directorate during 2014-15.

The reengineering initiative involved the implementation of Information Technology solutions fordepartmental processes. This was done through the “eAbgari” project developed and implemented withthe technical assistance of National Informatics Centre and it has been the single most transformationalfactor in the way the Excise Directorate functions.

The Directorate’s services are now delivered online. This has eliminated entire administrative layers involvedin the processing of service requests. Earlier, service requests had to be made through paper applications,which had to travel from table to table, and involved an enormous amount of paperwork. After theimplementation of eAbgari, liquor manufacturers, wholesalers and retailers make most service requests –applications for Import Permits, License Renewals, Registration of Brands etc. online. The “eAbgari” softwarevalidates the requests for compliance with existing rules and procedures. Fewer officials are involved inthe processing of the requests. This has drastically reduced application-processing times as well as chancesof error.

The key components of the “eAbgari” project includes web-based mechanisms for the grant and renewalof state excise licenses, issue of permits and passes for the import, export and transport of liquor, registrationof brands of liquor manufactured or sold in the state, automated inventory management of liquor atmanufactories, wholesalers and retailers, e-payment of excise duties and fees, GPS-based mapping ofliquor businesses in the state and grievance-handling systems. Seamlessly integrating a wide array ofmodern ICT technologies - the web, bar codes and QR codes, SMS, BI Tools, GIS – “eAbgari” has significantlyreduced service delivery times for the West Bengal Excise Directorate and has greatly enhanced theDirectorate’s regulatory capabilities.

Specifically, state excise process standardization and simplification are done through technology-enabledbusiness process re-engineering in “eAbgari” to render the following e-Services:-

G2C Services

Robust Grievance-lodging mechanism

Delivery of life-saving drugs to CCUs within 90% reduced time and ease of availability

Web-based universal access to the services offered by the Directorate

Enhancement of enforcement activities through use of GI tools, use of anti-evasion tools likeGPS-based tracking of spirit movement and real-time monitoring of preventive operations of theDirectorate

Hassle-free and easy availability of laboratory spirits for educational institutions

Availability of information related to administrative process flows for services rendered

Pendency checker and service request status information through the web and SMS services

G2B Services

Grant and renewal of State Excise licenses

Issuance of Permits/ Passes for Import/ Transport/ Export of Bulk Spirit & Packaged Liquor

Registration of labels for Packaged Liquor

Enabling hassle-free collection mechanism for Excise duties and fees through “ePayment” Gateway

Automated inventory management at business premises

G2G Services

360-degree profile of licensees of the Directorate, brands registered in the State, and variouspermits and passes requisitioned and executed

Use of Business Intelligence tools in data aggregation for administrative intervention and policyformulation

Plugging of revenue loopholes

Streamlining and systematizing inter-Directorate and intra-Directorate information, resulting inincreased efficiency in Administration, cutting down response times and delivering better services

Dynamic dashboards for officers for monitoring of pendency and traceability of decisions acrossthe hierarchical set-up for fixing up responsibility and accountability

Reconciliation of every drop of spirit imported or manufactured.

G2E Services

Digital archiving of documents and information

Easy and error-free record maintenance and data retrieval

Easy access to rules regarding their domain of work through State Excise Portal & KnowledgeIntranet

Anti-evasion tools built into the system for checking frauds and malpractices and authenticatingpayment information of Excise taxes by assessees

Achievements

Excise Revenue: The collection of Excise Revenue has gone up from 5201.21 Crore in 2016-17 to9223.58 Crore in the year 2017-18 registering a growth of 77.3% during this period. The collectionof Excise Revenue registered a CAGR of 27.75% in Excise Revenue Collection in the period from2011-12 through 2017-18 whereas during a similar span from 2004-05 to 2010-11 the CAGR was17.62%.

Structural Re-organisation and Mobility support: The Directorate’s administrative structure was re-organized to increase efficiency. 09 (nine) new Excise Districts/ Zones and 05 (five) new ExciseDivisions were created; the number of Excise Ranges was increased from 65 to 93, and the numberof Excise Circles was increased from 159 to 215 in three phases during the last 6 years. Uniformswere re-introduced at all levels in the Directorate after a gap of 20 years, thereby significantly improv-ing preventive operations against illicit liquor. For the first time in the history of the Excise Director-ate, mobility support by way of vehicle has been provided to all the Excise Circles for effective andefficient preventive work against illicit and illegal liquor.

Setting up of Chemical Labs in all manufacturing units: Chemical Examination Laboratories havebeen set up at all the functional F.L. Manufactories and C.S. Bottling Plants (11 F.L. manufactories

and 35 C.S. bottling plants) for on-site testing of batch samples of packaged liquor and spirits beforemanufacture/ bottling. This has not only reduced the burden on the Government Chemical ExaminationLaboratory but also ensured that lab test reports of samples are available immediately before bottlingoperation.

Operationalis action of West Bengal State Beverages Corporation (WBSBCL): The West Bengal StateBeverages Corporation Ltd., a Government owned Company incorporated in January 2017 has becomeoperational in the entire State by January 2018. This Company by setting up warehouses throughoutthe State now successfully manages the wholesale business of all kinds of liquor in the state.

Flow meter at Distilleries: Digitised flow meters have been introduced in the functional distilleries tocurb human intervention in physical dispatch of spirit from the distilleries and the reports generatedfrom such arrangements have also lessened the requirements of maintenance of handwritten regis-ters. Similar initiative has been taken up for the manufacturing units of potable liquor and the projectis expected to be completed shortly.

Introduction of Hologram and Barcode-based liquor inventory management system: Hologram andBarcode-based liquor inventory management system was introduced in the year 2012. The objectiveof the project is to establish a mark of authenticity to the consumers for the state-produced and state-imported bottled liquor and also, track the production, distribution and sale of liquor in West Bengaland monitor the inventory in Foreign Liquor and Country Spirit Manufactories, Bonded Warehouses.NIC has developed the required software for this and Saraswati Press is the manufacturer and sup-plier of these Barcode-based Holograms to the manufacturers of potable liquor throughout the State.

E-Governance: A dedicated software application for handling the operations of the WBSBCL hasbeen developed, tested and deployed under the “eAbgari” project of the Excise Directorate. Alloperations of the Corporation are being handled electronically using this BEVCO application. Apartfrom this, a comprehensive Criminal Case Information System has also been developed and is in itstesting phases and expected to be deployed during the coming months.

Awards: The e Abgari project, which is the omnibus e Governance project of the Excise Directoratehas been awarded “Silver” under “Category-I: Excellence in Government Process Re-engineering” forthe National Awards on eGovernance in 2017-18. Earlier in November 2015, the eAbgari projectreceived the Award of Appreciation from the CSI Nihilent Foundation ranking among the top 20projects in the country and was also awarded the 2014 Skoch Platinum Award of Excellence as oneof the best projects in the country.

Indian Statistical Institute has been approached to formulate a perspective plan for comprehensiveand sustainable economic development of the illicit liquor-affected areas to conceptualise a rehabili-tation package for alternative employment to local people associated with this trade. The said Insti-tute has started the project in Bilkanda-I Gram Panchayat and Bilkanda-II Gram Panchayat within theadministrative jurisdiction of Barrackpore Sub-Division in the District: North 24-Parganas.

Budget

1. Plan and Non-plan Budget Expenditure ( `̀̀̀̀)

Year 2015-16 2016-17 2017-18Plan Expenditure 9,81,68,773 5,95,89,218 4,95,24,616

Non-Plan Expenditure 147,42,48,000 109,40,45,390 110,30,15,860

2. Gross Revenue Collection vis-a-vis Expenditure of the Excise Department

Year Gross Collection of Collection Growth % (Expenditure in respectExcise Revenue (` Crore) Rate in % of Gross Collection)

2015-16 4014.00 12.07 3.92

2016-17 5201.21 29.57 2.21

2017-18 9258.25 78.00 1.24

Revenue Earnings

Excise Revenue collection during the Financial Year 2017-18 has crossed 9000 crore mark. The totalcollection was 9258.25 crore, which is 78% higher than the collection of the previous year i.e. 5201.21crore.

Of the total Excise Revenue collected in 2017-18, 5314.56 crore i.e. 57.40% was from Foreign Liquor.On the other hand, collections from Country Spirit and Beer were 2816.81 crore and 1026.80 crorerespectively which were 30.42% and 11.09% respectively of the total revenue earnings. Revenue collectedfrom Special Section during the period under review was 11.60 crore and from other sources was 88.48crore, which together constitute 1.08% of the total revenue earnings.

Consumption of Country Spirit during the Financial Year under review has shown a growth rate of 1.45%in comparison to previous year. Total amount of Country Spirit consumed during the period was 1454.13lakh LPL in comparison to 1433.38 lakh LPL during the year 2016-17.

During the Financial Year 2017-18, consumption of Foreign Liquor (excluding Beer) was 1102.79 lakh BLshowing 1.22% decrease over previous year which was to the tune of 1116.43 lakh BL.

Consumption of Beer has registered a negative growth rate of 17.7% in this Financial Year. Totalconsumption of Beer in 2017-18 was 993.63 lakh BL as against 1207.34 lakh BL during the previous year.

Revenue Collection and Growth Rate

Year Revenue ( in ` Crore) Growth rate (%)2013-14 3000.58 14.972014-15 3581.77 19.372015-16 4014.00 12.072016-17 5201.21 29.572017-18 9258.25 78.00

Break-up of Revenue Earned (` Crore) from different kinds of intoxicants during the last three yearswith Growth Rate (%)

Intoxicants 2015-16 Growth% 2016-17 Growth% 2017-18 Growth%Country Spirit 1356.97 15.26 1752.80 29.17 2816.81 60.70Foreign Liquor 2242.15 13.13 2839.67 26.65 5314.56 87.15

Beer 362.93 (-)1.46 557.81 53.70 1026.80 84.07Special Section 26.82 27.62 25.22 (-)5.98 11.60 (-)54.00

Other 25.12 (-)24.44 25.70 2.32 88.48 244.28Total 4014.00 12.07% 5201.21 29.58% 9258.25 78.00%

Percentage of Revenue earned from different Categories of Liquor

WEST BENGAL STATE BEVERAGES CORPORATION LIMITED

The Government of West Bengal has undertaken progressive policy reforms to strengthen State Finances.In line with the reforms process adopted by the State, in the Alcoholic Beverages Industry, a State-ownedcorporation has been set up for managing the business aspect of the supply chain management of liquor inWest Bengal. This has resulted in taking over the entire wholesale business of liquor in the State fromprivately owned and operated trades to government owned and operated distributorship resulting in bettercontrol and regulation over the distribution and supply of liquor in a transparent and efficient manner.

Several Sates in India have already entered in the wholesale liquor trade, establishing GovernmentMonopolistic Corporation for distribution of liquor. West Bengal became one of the newest entrants inthis bandwagon of liquor distribution through fully Government controlled liquor wholesale distributionnetwork with the formation of West Bengal State Beverages Corporation limited.

The West Bengal State Beverages Corporation Ltd. was set up as a wholly owned and controlled PublicSector Company under the Finance Department, Government of West Bengal and notified vide FinanceDepartment Notification No. 04-EX dated 05.01.2017. It was incorporated under Ministry of CorporateAffairs, Government of India on 25.01.2017 with a working capital of 20 crore.

Administrative Set-up

CHAIRMAN (S)

MANAGING DIRECTOR

GM (OPERATIONS) GM (SYSTEMS) CHIEF FINANCE & AO

MANAGER(OPTS) MANGER(HR) MANAGER(SYS) MANAGER(INT.AUDIT) MANAGER( A/CS)

1.JT. MANAGER PROCUREMENT JT. MANAGER INT. AUDIT JT. MANAGER A/CS

2. JT. MANAGER PROCUREMENT

AUDITORS

Besides the above posts under the control of Managing Director, WBSBCL, there are three other posts:

1. One Company Secretary2. One Law Officer3. One System Analyst

Staff pattern and present staff strength (deployed at WBSBCL depots)

Category of Nature of Duties FL CSofficers/staffs Depot Depot

Depot manager i) Overall supervision and management of depot. 23 33ii) Procurement and distribution of liquor in FIFO manner.iii) Supervision of assets including stationary articles,physical stock, statutory registers etc. iv) Vigil over thesubordinate staff. v) Active control over the system ofreceiving and issue of TP and sell invoice.

Asst. Depot i) Assisting the depot Manager in overall supervision and 37 20Manager management of depot. ii) Supervision of loading and

unloading of liquors. iii) Supervision of batch-wisedistribution of liquor to maintain FIFO. iv) Physicalverification of stock at regular interval. v) Assisting thedepot manager in system operation towards receiving andissue of TP and sell invoice

Data Entry i) Receiving of stock and proper racking as per batch no., 165 NilOperator/Floor brand and quantity wise. ii) Proper loading as per loading

Assistant invoice keep in view the FIFO method. iii) Physicalverification of stock regularly and assisting Depot Manager/Assistant Depot Manager to verify such. iv) Generation ofloading pass, issuance of TP from system for furtheraction at Depot Manager/Assistant Depot Manager end.v) Checking of details of vehicles, their loading andunloading. vi) Reporting the exact breakage numbers tothe Depot Manager.

Category of Nature of Duties FL CSofficers/staffs Depot Depot

Security Supervisor i) Deployment of security guard in proper manner. 23 Nilii) Overall management of the security guards. iii) To keepconstant vigil on the assets of the depot and check the TPof despatching vehicle and to report any untoward incidentto Depot Manager.

Security Guard i) Guard the physical assets of the depot. ii) Prevent any 197 Nilkind of irregularity and report the same in case of such anoccurrence to the DM. iii) Help in proper queuing of loadingand unloading vehicles to facilitate the speedy functioningof the system.

Policy: Purpose and Approach

The West Bengal State Beverages Corporation was created primarily with the following objectives: -

To act as an intermediary between liquor suppliers and retailers in West Bengal and thereby establishinga better control over the liquor distribution network all over the state.

Managing of distribution of packaged liquor in the state by acting as a wholesale distributor of liquor.

Procurement of bottled liquor from all liquor manufacturers in the State and from suppliers situatedoutside the State and selling the same to all liquor retailers in the State.

Procurement of overseas liquor from brand owners / Suppliers through Customs Stations anddistribution to retail outlets.

Acting as an intermediator for export of packaged foreign liquor to other States from manufacturingunits situated within West Bengal.

Regulating the trade of liquor in West Bengal to tackle the rising menace of spurious/illicit/non-dutypaid liquor.

Technically and legally, the corporation operates independently and is a separate entity from the ExciseDirectorate, with distinct objectives.

The Excise Directorate is responsible for framing and enforcing policies and rules for the production,distribution and sale of liquor in the state, and for collecting state taxes derivable from such production,distribution and sale.

The corporation on the other hand is a corporate entity tasked with running the wholesale business inliquor in the state. While it is not a profit-driven organization, it strives to earn enough cash to sustainitself, and enough surplus to expand its business and to pay dividends to the government.

However, given the fact that liquor is a restricted substance whose business is highly regulated by the stategovernment, and given that the Intermediary is a government-controlled entity, there are very close linkagesbetween, and even some overlapping of functions of, the Excise Directorate and the Intermediary.

Some of the linkages are borne out from the following:

Who can manufacture and / or sell liquor in West Bengal, is determined and controlled by theExcise Directorate by a system of licensing. Therefore, the entities in West Bengal that theCorporation procures bottled liquor from, and sells bottled liquor to, is limited to the universe ofentities licensed by the Excise Directorate.

The procurement of bottled liquor from suppliers outside the state, requires the authorization of,and is under the control of the Excise Directorate, as also is the export of bottled liquor from the

state. Therefore, the corporation’s business-related dealings with liquor suppliers and customers outsideWest Bengal, is limited to the universe of such suppliers and customers approved or authorizedby the Excise Directorate.

The brand-names of and labels under which bottled liquor can be manufactured and / or sold inWest Bengal, have to be registered with the Excise Directorate. Therefore, the products that thecorporation is able to trade in, is limited to the products registered with Excise Directorate.

All movement of liquor into, within, and from the state has to be authorized by the ExciseDirectorate through the issue of import / transport / export passes, Therefore, all movement ofliquor incidental to trades executed by the corporation have to be authorized by the issue of therelevant passes or permits issued by the Excise Directorate.

Being the regulatory and policy-framing agency for liquor trade in West Bengal, the ExciseDirectorate is interested in the inventory data maintained by the corporation.

Being a Public Sector Undertaking, the corporation has not just legal obligation but also moralobligation to ensure that all trade in liquor in the state is carried out within the regulatory frameworkestablished by the Excise Directorate, and there is no leakage in revenue due to the Governmenton account of Excise Duties and Fees.

e-Governance

Following decision of the Government of West Bengal during early 2017 to take over the entire wholesalebusiness of packaged liquor in the state from the private sector through the West Bengal State BeveragesCorporation Ltd., a company formed under the Finance Department, Government of West Bengal, theentire process flow of this corporation dealing with the liquor market with an annual turnover of around‘15,000 crore has been automated under the eBevco package. Registered suppliers raise sale offers to theCorporation electronically and supply stocks to the Corporation’s depots against Orders of Supply whichtoo are electronic placed and retailers source their supplies from the Corporation by booking stocks overthe eBevco portal which offers them a seamless experience by providing an online shopping cart withintegrated payment gateways.

With eBevco system, the West Bengal State Beverages Corporation (WBSBCL) has computerized criticaloperations and functioning which include supply management, retailer e-payment, invoicing and certaincritical functions within depots like warehouse management, finance & accounts among others.

The eBevco system has proved to be successful in analysing and improving the corporation’s revenuethrough sales and transaction analytical capabilities where the solution components like SCM are integratedwith this decision support system. Also the Government is in a position to analyse the available data andcometological conclusion which helps in increasing the revenue and have better control on the movementof liquor-both legal and illegal. The project has proved to be beneficial to suppliers and retailers, as it hashelped them to maintain statutory registers easily, apart from giving them an electronic platform to transactwith WBSBCL and the Excise Directorate.

Besides, following features have made eBevco system a unique solution among all available SCM/ERP ingovernment sectors: -

Anticipating Purchase Orders From Excise Retailers Before they are Placed - Machine Learningfor Supply Chain Planning (ML-SCP) forecasting within inventory, demand & supply and therebybalancing demand & supply based upon intelligent algorithms and machine-to-machine analysisof big data sets

Machine Learning for Warehouse Management through overcoming supply flaws (overstockingor under stocking)

Creating Supply Chain visibility and gaining supply risk insights through usage of cognitivetechnology to track and predict supply chain disruptions based on gathering and correlatingexternal data from disparate sources such as newsfeeds, weather forecasts and historical data

Through successful implementation of eBevco system since last 1 year, West Bengal has earned thedistinction of becoming the lead state in the country to implement all activities of State Excise BeverageCorporation under an umbrella e-Governance project. It has proved to be a Classic example of cost-effective solution in comprehensive transformation of government processes for empowerment of theGovernment in line of Ease of Doing Business (EoDB).

Targets and Achievements

Following its incorporation during January, 2017 the Corporation had set a target of taking over the entirewholesale distribution of packaged liquor across the State within a year. The transition of the wholesalebusiness in liquor from private players to the Corporation was not an overnight shift but was done in aphase wise manner. This phased roll out was done in order to ensure that there is no supply disruption onthe one hand and no undue losses or hardships to the people associated with the private businesses on theother.

The operations of the Corporation were first rolled out in three North Bengal districts, namely, Alipurduar,Jalpaiguri and Dakshin Dinajpur, during July, 2017, when three foreign liquor depots were made operationalin these districts. Thereafter depots were made operational in the rest of the district in West Bengal in aphased manner with the depots at Kolkata being the last to be operationalized during January, 2018. Theentire wholesale trade of Country Spirit was taken over during August, 2017 by the Corporation. Today,the Corporation operates 23 standalone Foreign Liquor Depots, 35 Country Spirit Depots and 3 exclusiveBeer Depots. Within a year of its incorporation the entire wholesale business of liquor was successfullyand smoothly taken over by the Corporation.

All the foreign liquor depots are standalone trades operating from rented private owned premises (exceptthe depot situated at Durgapur, which is situated in Govt. owned Premises) hired on 3 years’ lease fromthe successful bidders (who quoted the lowest price) through an open tender process. The foreign liquordepots have floor spaces varying from 10000 sq. ft. to 25000 sq. ft. in accordance with the businessvolume of the depot.

Each Foreign liquor depot has a defined catchment area which in most of the cases includes the area of theDistrict. The retail licensees dealing in foreign liquor have sourced their supplies of liquor from the earmarkedforeign liquor depot within whose catchment area such retailers are located and to which they are tagged.

Leasing of the foreign liquor depots through a process of open tender and site inspections for complianceof conditions before finalization and setting up the required infrastructure for operationalization of theforeign liquor depots was a big challenge. As the depots are mostly situated in areas away from thelocality, getting proper internet connectivity, electricity and water connection, proper roads for ingressand egress of loaded vehicles was quite a daunting task. However, the challenges have been met well andall the depots are functioning smoothly at present.

Some relevant data regarding functioning of WBSBCL in the year 2017-18

1. Total transaction amount for the year: : ` 6058,77,89,554.72

2. Total number of purchase requisitions processed : 2,28,448

3. Total WBSBCL margin realised : ` 115,17,27,493.58

4. Total transaction of bottled liquor at WBSBCL depots:

Liquor Type Supplied quantity in no. of bottles

Country Spirit 425332750Foreign Liquor – India Made Foreign Liquor 186452508Foreign Liquor – Imported (Overseas) Spirits 117327

Foreign Liquor – Overseas Spirits Bottled in India 393470

Publications: Liquor Sourcing Policy

The operations of the Corporation, including registration of Suppliers, Sale Offers, Orders for Supply,indenting by retailers, invoicing, payment to suppliers etc. are guided by the Liquor Sourcing Policy thatthe Corporation publishes annually. The Liquor Sourcing Policy of the Corporation is publicly availableon the website of Excise Directorate and the eBevco portal.

DIRECTORATE OF REGISTRATION AND STAMP REVENUE

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

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

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

ORGANISATIONAL SET-UP

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

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

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

2) Joint Commissioner of Stamp Revenue, West Bengal

3) Joint Inspector General of Registration, West Bengal

4) Deputy Inspector General of Registration (HQ), West Bengal

5) Deputy Inspector General of Registration (Rev.), West Bengal

6) Deputy Inspector General of Registration (e-RAC), West Bengal

7) Deputy Inspector General of Registration (Inspection), Presidency Division

8) Deputy Inspector General of Registration (Inspection), Burdwan Division

9) Deputy Inspector General of Registration (Inspection), Jalpaiguri Division

10) Deputy Commissioner of Stamp Revenue (Legal), West Bengal

11) Assistant Commissioner of Stamp Revenue, West Bengal

12) Assistant Commissioner of Stamp Revenue, (e- RAC), Presidency Division, West Bengal

13) Assistant Commissioner of Stamp Revenue, (e- RAC), Burdwan Division, West Bengal

14) Assistant Commissioner of Stamp Revenue, (e- RAC), Jalpaiguri Division, West Bengal

15) Additional District Sub-Registrar (e-RAC)

16) Addl. District Sub- Registrar (Leave Reserve)

17) Addl. District Sub- Registrar (Leave Reserve)

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 Officer

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

21) Personal Assistant to the Inspector General of Registration & Commissioner of StampRevenue, West Bengal

22) 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

IGR & CSR (Govt. of West Bengal)

Additional IGR & CSR (Govt. of West Bengal)

Joint IGR Jt. CSR (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

ACSR e-RACPresidency DIvin.

ACSR e-RACBurdwan DIvin.

ACSR e-RACJalpaiguri DIvin. Asst. Comm. of

Stamp Revenue

ADSR (15)(Leave Reserve)

Office Staff

ADSR e-RAC

Total Posts of the West Bengal Registration and Stamp Revenue Service

Designation of Post Sanctioned Strength Present Strength Vacancy

Addl. Inspector General of Registration 1 1 Nil

Joint Inspector General of Registration 1 Nil 1

Joint Commissioner of Stamp Revenue 1 Nil 1

DIGR and equivalent 20 16 4

District Registrar & equivalent 30 23 7

District Sub-Registrar + ADR 33 26 7

Addl. Dist. Sub-Registrar 242 230 12

Sub-Registrar (Dying Cadre) 3 3 Nil

Total 331 299 32

The Directorate core establishment is comprised of

Designation of Post Sanctioned Strength Present Strength Vacancy

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 11 8

Muharrir 3 3 Nil

Total 80 54 26

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 & KolkataII Barasat, North 24 Parganas North 24-Parganas & NadiaIII Chinsurah, Hooghly Hooghly & HowrahIV Burdwan, Burdwan Purba Burdwan & Paschim BurdwanV Medinipur, Paschim Medinipur Purba Medinipur, Paschim Medinipur & JhargramVI Berhampore, Murshidabad MurshidabadVII Malda, Malda MaldaVIII Jalpaiguri, Jalpaiguri Jalpaiguri, Darjeeling, Alipur Duar & KalimpongIX Bankura, Bankura Bankura & PuruliaX Raiganj, Uttar Dinajpur Uttar Dinajpur & Dakshin DinajpurXI Suri, Birbhum BirbhumXII 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 thee-Nathikaran software on the basis of incorrect statement furnished by the people, the Deputy InspectorGeneral of Registrations either suo motu or on the basis of any information, may make an enquiry anddetermine the market value of the property concerned after giving the party an opportunity of being heardand realizes the deficit stamp duty and registration fees, if any, from the person who is liable to pay suchduties 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 JurisdictionAddl. 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 23 28

Lower Division Assistant 52 Nil 52

Group – D employees including Night Guard and Sweeper 16+3 8+1 8+2

Total 127 37 90

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-terminal 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. District Magis-trates are the ex-officio Joint IGR for the district. District Registrar is the head of the registration establish-ment of the district. All the registering officers posted in the districts perform their duties under the super-vision 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 27 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 not yetbeen 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 ofI.C.T. So the developing countries cannot lag far behind and had embraced the e-Governance policies inorder to reach the goal of sustainable development and is to be at par with developed countries. TheRegistration and Stamp Revenue Directorate of West Bengal embraced that aims of the State to reachbeyond current efforts to re-establish governance by identifying breakthrough strategies that re-think thecore value of key-Government services, improve service delivery, reduce costs and re-define administrativeprocess.

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

The collection of revenue in the form of stamp duties and registration fees for the State Exchequer has beenincreased from ` 236 crores in 1994-95 to ` 5300 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.

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 illegalor fraudulent. There are XV parts and 91 sections in the Registration Act, which deals with the

Registration Establishment, registrable documents - compulsory & optional registration, time forpresentation of documents; presenting documents for registration, enforcing the appearance of theexecutants and witnesses, presenting wills and authorities to adopt, deposit of wills, effects ofregistration and non-registration, the duties and powers of Registering officers, refusal to register 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 inWest Bengal Sections 30A and 30B have been inserted for registration by Registrarof Assurances, Kolkata in respect of properties situated in any part of West Bengaland in any part of India in cases of deed of mortgage and reconveyance deedexecuted by an 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 (insertedby Act 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.

4 Affidavit

5 Agreement

(d) If relating to sale ofimmovable property

Rupees Ten (`10)

The same as conveyance for marketvalue (No.23)“Provided that in case of agreementrelating to sale or assignment or leasecum sale for flats or apartments orunits which are under constructionor to be constructed, the stamp dutywill be charged at the rate of two percentum of the market value of theproperty subject to fulfilment ofconditions as mentioned in article 23.Explanation. – For the flats orapartments or units whose plan hasbeen sanctioned within the periodfrom 1st day of January, 2015 to thedate of effect of this section, theabove provisions shall, mutatismutandis, apply at the time ofregistration of such agreement,subject to the conditions that thefinal conveyance shall be completedwithin 31st day of January, 2019.”

` 7.00

(f) if relating to an agreementgiving authority to a promoter ordeveloper, by whatever namecalled, for construction on, orsale of, or transfer (in any mannerwhatsoever) of, any immovableproperty –(i) where the market value of

the property does notexceed rupees thirty lakh;

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

(iii) where the market value ofthe property exceeds rupeessixty lakh but does notexceed one crore ;

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

Rupees five thousand

Rupees seven thousand

Rupees ten thousand

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

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

Rupees twenty thousand

(v) where the market value ofthe property exceeds rupeesone and half crore but doesnot exceed rupees threecrore;

(vi) where the market value ofthe property exceeds rupeesthree crore;

(There are some otherclauses also)

Rupees forty thousand

Rupees seventy five thousand

3. 15 Bond

4. 23 Conveyance

4% of value secured

5% on market value in PanchayatArea 6% on market value inMunicipal Areas, CorporationAreas and notified area other thanthose included in 23(a) andspecified mouzas or blocks of South24-Parganas and North 24-Parganaswhich are distributed over threeaction areas of New Town KolkataDevelopment Authority anddivided into a number of blocks.1% Additional Stamp Duty in bothurban and rural areas, if the marketvalue exceeds 1 crore w.e.f.01.02.2018.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 yearsfrom the date of completion /occupancy certificate issued by

‘A’ fee

Up to ` 250 is ` 2;Up to ` 500 is ` 7;Up to ` 1000 is ` 8;For every addl. ̀ 1000or part thereofexceeding ` 1000 Upto ̀ 5000 is ̀ 9. Above` 5000 is ` 11 for` 1000 or part thereofin excess of ` 5000.*@ 1%of market valueof the right, title &interest rounded tonearest whole rupee,subject to a minimumof ̀ 50 w.e.f. 7/3/2017(vide no. 450-FT dt.6/3/2017)

appropriate authority or within twoyears from the date of completion /occupancy certificate issued byappropriate authority or from theprocurement of electric connection,whichever is earlier, in favour of theoriginal purchaser 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 ofchargeability at the time ofregistration of the final conveyanceand the stamp duty to be paid onsuch conveyance shall be thedifference between the duty payableand the duty already paid under theproviso to article 5(d) at the time ofregistration of the agreement orrupees ten, whichever is greater.(b) if the final conveyance is madebeyond the time limit as specified inclause (a), in favour of the originalpurchaser or in favour of themember(s) of his/her family, themarket value of the property shall bereassessed at the time of registrationof such conveyance and the stampduty to be paid on such conveyanceshall be the difference between theduty payable and the duty alreadypaid under the proviso to article 5(d)at the time of registration of theagreement or rupees ten, whicheveris greater:Provided further that the aboveprovisions shall not be applicable, iffinal conveyance is made in favourof any person or persons other thanthe original purchaser or themember(s) of his/her family.Explanation : - For the purpose of thisarticle, the expression “member of afamily shall have the same meaningas defined in article 33”

The same duty as a Conveyance (No.23) on the aggregate of the marketvalue of the shares issued or allotted,in exchange or otherwise, and theamount of consideration paid-(a) by the transferee company, forsuch amalgamation or merger:Provided that the amount of suchduty chargeable under this articleshall not exceed:(i) an amount equal to two percentum of the true market value ofthe immovable property locatedwithin the State of West Bengal ofthe transferor company, or(ii) an amount equal to half percentum of the aggregate of themarket value of the shares issued orallotted, in exchange or otherwise,and the amount of considerationpaid by such transferor company,for such amalgamation, whicheveris 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 two percentum of the true market value ofthe immovable property locatedwithin the State of West Bengal ofthe transferor company, or(ii) an amount equal to half percentum of the aggregate of themarket value of the shares issued orallotted, to the resulting companyand the amount of considerationpaid for such demerger, whicheveris higher.”;

5. 31 Exchange of property

6. 32. Further ChargeInstrument of, that is to say, anyinstrument imposing a furthercharge on mortgaged property –(b) when such mortgage is oneof the description referred to inclause (b) of Art. no. 40 (that is ,without possession)-(ii) if possession is not given

Same duty as conveyance (No. 23)on market value of the property ofgreatest value

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

23A Conveyance, in respect ofamalgamation, merger,reconstruction, or demerger, ofcompanies, other thanamalgamation, merger,reconstruction or demerger, oftwo banking companies or abanking company with anon-banking financial company,executed on the basis of decree orfinal order of any Civil Court orevery order made by the Tribunalunder section 394 of theCompanies Act, 1956, as definedby section 2(10), not being atransfer charged or exemptedunder No. 62, on the market valueof the property which is thesubject-matter of the conveyance,when the property of thetransferor company located in theState of West Bengal istransferred to the transfereecompany by way of suchamalgamation, merger,reconstruction, or demerger orcompanies under the decree offinal order of any Civil Court orevery order of the Tribunal undersection 394 of the Companies Act,1956:Provided that on and afterthe constitution of the NationalCompany Law Tribunal, theexpression ‘High Court’ shall beread as ‘Tribunal’.

’A’ fee

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

8. 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 to befor a term exceeding ten yearsbut not exceeding thirty years;

(iv) where the lease purports to befor 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 to befor a term exceeding thirtyyears and for any termrenewed or in perpetuity orwhere no term is mentioned.”

“(c) where such lease is grantedfor a fine or premium, or for

7. 33 Gifti) When made to a member of a

familyii) When made to others

0.5% of the market value of thepropertySame duty as conveyance (No.23)on market value

The same duty as a Bottomry Bond(No. 16) for the whole amount paid,payable or deliverable under suchlease.The same duty as a Conveyance(No. 23) for a consideration 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 rent reserved.

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

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

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

‘A’ fee Same as above

‘A’ fee on the total sumpayble under the lease.

‘A’ fee on the averageannual rent.

A’ fee on amount equalto two years’ rent.

Same as above.

‘A’ fee on the amount offine, premium or moneyadvanced.

A’ fee

money advanced, or for deve-lopment charges advanced,’or for security chargesadvanced, in addition to rentreserved –

(i) where the lease purports tobe for a term not exceedingthirty years;

The same duty as a Conveyance(No. 23) for a consideration equalto the amount or value of such fineor premium or advanced as setforth in such lease, in addition tothe duty which would have beenpayable on such lease, if no fine orpremium or advance had been paidor delivered.

The same duty as a Conveyance(No. 23) on the market value of theproperty which is the subject-matterof the lease; or an aggregate of Stampduties as a conveyance (No. 23) onrent (three times of the averageannual rent) and premium or moneyadvanced or security chargesadvanced, whichever is higher:Provided that in any case, when anagreement for a lease is stampedor a lease in pursuance of suchagreement is subsequentlyexecuted, the duty on such leaseshall not exceed rupees ten.”

(ii) Where the lease purports to befor a term exceeding thirtyyears and for any termrenewed or in perpetuity orwhere no term is mentioned.(There are some other clausesand explanations.)

[N.B.:- When the State Govt. orGovernment of India or anyauthority under the StateGovernment or Government ofIndia or any undertaking of theState Govt. or Government ofIndia transfers on sale / settlement/ long term lease / lease inperpetuity for a fine or premiumor for money advanced inaddition to rent, then stamp dutyand registration fees chargeableon the amount of differencebetween the market value of suchproperty and the value set forthin the deed of transfer shall beremitted as per G.O. no. 411 –FT dated 23.03.2012.Explanation added to the G.O.no. 411-FT dated 23.03.2012vide G.O. no. 1476 – FT dated29.08.2014 where the expression‘value set forth’ (for the purpose

A’ fee

9. 43. Note of Memorandum, sentby a broker or agent to hisprincipal intimating the purchaseor sale on account of suchprincipal –

(a) of any goods includingcurrency exceeding in valuetwenty rupees;

(aa) of any goods includingcurrency exceeding in valuetwenty rupees but notdelivered;

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

(ac) of any goods includingcurrency relating to forwardcontract of commoditiestraded through an associationor otherwise;

(b) of any stock or marketablesecurity exceeding in valuetwenty rupees but not being aGovernment security

i) in case of delivery

ii) in case of non-delivery

iii) if relating to futures andoptions trading

iv) if relating to forwards contractstraded through an associationor otherwise.

of lease exceeding thirty years)means – a) thrice the averageannual rent for lease with rentonly.b) the amount of fine orpremium or advance, where norent is reserved.c) total amount offine or premium or advance andthrice the amount of averageannual rent, where there is fine orpremium or advance in additionto rent reserved.]

Fifty paise for every ` 5000 or partthereof;

Ten paise for every ` 5000 or partthereof;

Ten paise for every ` 5000 or partthereof;Ten paise for every ` 5000 or partthereof;

Ten paise for every ` 5000 or partthereof;

Same as above

10. 43A. Note or record of transac-tion (electronic or otherwise)effected by a broker or agent onself account (proprietary trade)through a stock exchange or theassociation or otherwise –a) if relating to purchase or sale

of any goods or commodities, excluding currency andinterest rate relating to forwardcontract, exceeding in valuetwenty rupees ;

aa) if relating to purchase or saleof any goods or commoditiesexcluding currency and interestrate relating to forwardcontract, exceeding in valuetwenty rupees but notdelivered

ab) if relating to purchase or saleof any goods or commodities,excluding currency andinterest rate relating to forwardcontract, exceeding in valuetwenty rupees relating tofuture and options trading ;

ac) if relating to purchase or saleof any goods or commodities,excluding currency andinterest rate relating to forwardcontract, exceeding in valuetwenty rupees relating toforward contract ofcommodities including futuresand premium on optionscontract and also including allexercise and assignedcontracts;

ad) if relating to purchase or saleof currency and interest raterelating to forward contract,including future and premiumoptions contract and alsoincluding all exercise andassigned contracts;

One paise for every ` 5000 or partthereof;

Five paise for every ` 5000 or partthereof;

11. 45. Partition

12. 48. Power of Attorney”(g)whengiven to a promoter or developer,by whatever name called, for

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

(b) if relating to purchase or saleof any stock or marketablesecurity exceeding in valuetwenty rupees but not being adebt security or govt. security ;

i) in case of delivery

ii) in case of non delivery

iii) if relating to future and optionstrading

iv) if relating to forward contractsincluding futures and premiumon options contract and alsoincluding all exercise andassigned contracts ;

(bb) of debt security includingbond

(c) of a Government security Subject to maximum of rupees fifty,fifty paise for every ` 10000 or partthereof of the value of the security ;NB: Difference of stamp dutychargeable on proprietary trade perday per member in the instrumentsbelonging to purchase or sale ofsecurities (delivery/ non deliverybased shares and commoditytransactions, future and optiontrading, currency, interest rate, debtsecurity including bond) and rupeesone thousand and five hundred incase of all these proprietarytransactions taking together per dayper member by the trading member(s).Remission will be applicable in caseswhere chargeability of stamp dutyexceeds rupees one thousand and fivehundred (vide order no. 550 FT dt.20/3/2017)0.5% of the market value of theseparated share or shares of theproperty

“E” fee

Five paise for every ` 5000 or partthereof;Five paise for every ` 5000 or partthereof;

Five paise for every ` 5000 or partthereof;

Rupees five thousand

construction on, or sale of, or transfer(in any manner whatsoever) of, anyimmovable property –(i) where the market value of the

property does not exceedrupees thirty lakh;

(ii) where the market value of theproperty exceeds rupees thirtylakh but does not exceedrupees sixty lakh;

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

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

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

(vi) where the market value of theproperty exceeds rupees threecrore;Explanation- Where theproper stamp duty is paidunder clause (f) of article 5 ona promoter’s or developer’sagreement between the sameparties in respect of the sameproperty, the proper stampduty under this clause shall berupees fifty .” (There are someother clauses also)

Rupees ten thousand

Rupees seven thousand

Rupees twenty thousand

Rupees forty thousand

Rupees seventy five thousand

13. 46 .Partnership(a) Up to ` 500(b) Up to ` 10000(c) Up to ` 50000(d) Exceeding ̀ 50000

14. 61. Surrender of the lease,Whensuch lease is chargeable with duty;Exemption.Surrender of thelease, when such lease isexempted from duty.

`20`50`100`150

Rupees one hundred irrespectiveof the term of lease.”

15. 63. Transfer of Leasea)a) Govt. land in favour of family

members 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 assignment orlease 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 or withintwo years from the date ofcompletion or occupancy certificateissued by the appropriate authorityor from the date of procurement ofelectric connection whichever isearlier in favour of the originalpurchaser or in favour of themember(s) 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 ofchargeability at the time ofregistration of the final assignmentor lease cum sale and the stamp dutyto be paid on such assignment orlease cum sale shall be the differencebetween the duty payable and theduty already paid under the provisoto article 5(d) at the time ofregistration of the agreement orrupees 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 or

Same as conveyance.

in favour of the member(s) of his/herfamily, the market value of theproperty shall be reassessed at thetime of registration of suchassignment or lease cum sale andthe stamp duty to be paid on suchassignment for lease cum sale, shallbe the difference between the dutypayable and the duty already paidunder the proviso to article 5(d) atthe time of registration of theagreement or rupees ten , whicheveris greater:

Provided further that the aboveprovisions shall not be applicable iffinal assignment or lease cum saleis made in favour of any person orpersons other than those specifiedtherein .

Explanation – For the purpose of thisarticle, the expression “member ofa family” shall have the samemeaning as defined in article 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 ` 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 26 April, 1963. There are nineteen chapters for the procedures to be adopted in the registrationoffices for different purposes in connection with the registration of the documents. It covers amongstdifferent procedures – the manner of maintenance of Register books, papers and documents inregistration offices and their custody and also destruction of documents, authentication of Register-Books, procedure prior to acceptances of documents for registration, fines to be imposed, procedureon acceptance of documents for registration, procedure on the admission of a document to Registration,memorandum and copies of documents, special provisions as to Power of Attorney, procedure withregard 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 called e-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 ofcancelling “share transfer” stamps, special adhesives stamps to be used in certain cases etc.

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

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

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 than5 lakhs.

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 set

up 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. Verification 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 licenseddeed-writer under these rules shall engage himself in the profession of a Deed-Writer, provided that anadvocate or pleader practicing before any court in the State or a solicitor, need not obtain a licensee underthese rules.

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)application for licence (e) Renewal of licence (f) conditions for renewals (g) Appeal for refusing renewalof licence (h) conditions attached to Deed writers’ licences (i) Issue of duplicate licence (j) Cancellationof Deed-writers’ licence (k) suspension of deed-writers’ licence – authority and procedures thereof (l)jurisdiction etc.

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

Sl. No. Market Value of the Property Fees of Licensed Deed-Writers

1 (a) Where the market value of the property doesnot exceed ̀ 5,000/- ` 50.00

(b) Where the market value of the property exceeds` 5,000/- but does not exceed ` 10,000/- ` 100.00

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

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

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

(i) Where the market value of the property exceeds ` 2000.00` 5,00,000/- Where, in the case of any instrument, The remuneration shall be ` 30.00,the market value is not stated provided the number of words of the

document does not exceed sixhundred. For each additional onehundred words or part thereof,` 4.00may be charged.

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

3 For writing application-(a) in the printed form ` 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 theitems of search of indices orinspection of 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.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 ` 30.00b) 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

Important Notifications and circulars issued during 2017-18

Sl.No. Order/ Notification No. Subject matter involved

1. No.1477-FT dt. 21.08.2017 To designate the officers of the Directorate of Registration andStamp Revenue as Designated Officer, Appellate Officer andReviewing Officer responsible for delivery of deeds withinstipulated time period in exercise of the power of RTPSAct,2013.

2. No. 1478-FT dt. 21.08.2017 Stipulated time for making delivery of documents and thepewrsons responsible for rendering the service in exercise ofthe power of RTPS Act, 2013.

3. No. 1492-FT dt. 22.08.2017 Payment of Stamp Duty exceeding Rs. 10,000/-shall be madecompulsorily by electronic payment mode ( w.e.from02.05.2017).

4. No. 1201-FT dt. 05.07.2017 Remission benefit in case of JNNURM/BUSP projects extendedup to 31.03.2018.

5. No.1916-FT dt.08-09-2017 Corrigendum to Notification No.1478-FT dt.21-08-2017 issuedearlier and published in Kolkata Gazette,Extraordinary,Part-I dt28-08-2017

6. No.1965-Ft dt.07-11-2017 Preparation and revision of market value data base of propertiesfor registration of documents through SLMC.

7. No.2261-FT dt.19-12-2017 Bifurcation of the jurisdiction of the office of the DSR,Howrah

8. Bill No.3 of 2018 Reducing additional stamp duty @1% for purchasing property(West Bengal Finance Bill, 2018) upto Rs.one crore w.e.f. 01-02-2018No.188-L-2nd February, 2018)

9. No.260-FT dt.28-02-2018 Amendment in PUVI Rules, 2001 as amended from time totime and this time regarding value set forth by the Govt.Authority/Govt. undertaking/Parastals etc as assessed value forthe subject property of the instrument.

10. No.283-Ft dt.07-03-2018 Remission allowed for registration of deeds by Co-operativeHousing Society in favour of its members.

11. No.323-L dt.05-03-2018 Additional stamp duty @1% would be charged only if the(West Bengal Act-II of 2018), market value of the property exceeds Rs.1 crore both in urbanWest Bengal Finance Act and rural area.

Maintenance of accounts and audit

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

In the district headquarters, District Sub-Registrars are the Drawing and Disbursing Officers for theestablishment of District Registrar. All Additional District Sub-Registrars and Sub-Registrars are the drawingand disbursing officers for his own establishment. They perform all duties and enjoy all financial powersas heads of offices. The accounts of the District Registrars, Additional District Sub-Registrars and Sub-Registrars are audited by Accountant-General of West Bengal.

Head of Account of the Directorate Establishment:

Major Head

Receipt 0030-Stamp & Registration

Expenditure 2030-Stamp & Registration

Revenue Targets and Achievements

YEAR-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 90.782012-13 3800 3730.26 28.40 97.652013-14 4384 3905.00 04.68 89.072014-15 4162.74 4234.00 08.43 101.712015-16 4312.05 4299.00 01.54 99.702016-17 5088.22 4382.00 0.67 85.002017-18 4699.98 5300.00 21.21 112.76

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 4382.00 84.29 1.95%2017-18 5300.00 83.09 1.57%

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

Computerisation of registration offices

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

In order to remove all such difficulties, to render better services to the registrant public and preservevaluable records by scanning through computers, the State Govt. has undertaken to roll out a programmewith the aim of spreading the benefits of e-governance to citizens in all parts of the State. For this purposethe offices of ADSR, Srirampur , Chandannagar, Janai, Singur and Chinsurah Sadar in the district ofHooghly had been fully computerized under the pilot project and the market value of the properties inthose offices are now determined automatically through the market value software. The Directorate hasstarted to replicate the experience of the pilot project to remaining registration offices across the state.State-wide roll-out of the project involves enormous investment and massive volume of work. So the roll-out projects are being implemented in Public Private Partnership model. Accordingly M/s. WTL, M/s.CMS Computers Ltd and M/s. CMC Ltd. had been selected as the private partners for Presidency, Burdwanand Jalpaiguri zones respectively through the evaluation of Request For Proposal. Department of InformationTechnology, Govt. of India had also approved the project for roll-out in the whole of West Bengal. PriceWater house Coopers was engaged as the consultant of this project temporarily. 258 out of 258 registrationoffices have been fully computerized within year under report. The Registration Directorate has come along way through tiding over numerous difficulties and uncountable number of hazards, pushing inch byinch ahead to register such progress. A State Level Monitoring Committee was constituted to monitor theproject whereas the District Level Monitoring Committee supervises the programme within the District.Thus our State has become e-State in respect of registration since 20.6.2012. The Registration Directoratehas come a long way through tiding over numerous difficulties and uncountable number of hazards,pushing inch by inch ahead to register such progress. A State Level Monitoring Committee was constitutedto monitor the project whereas the District Level Monitoring Committee supervises the programme withinthe 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 258 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 citizensthemselves through website

9) Post-registration functionalities like searching of deeds and printing of certified copies.

10) On-line and off-line payment of stamp duties and registration fees through GRIPS which hasalready been introduced w.e.f. 02.11.2012.

11) Integration of all Registration offices with the Land & Land Records Department under NLRMPas a step towards conclusive titling.

12) Providing online time slot to the registrant public so that one can visit the registration office at aprescheduled date and time for registration

13) Online submission of deed so that registering officer can examine the deed before the registrantpublic visit his office at his allotted time slot

14) Providing online certified copy of documents in pdf form duly signed digitally

15) Online searching facility of legacy data in all the offices in phases

16) Upgradation of existing offices as model office will be done in a phased manner

17) 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 registration

20) Deployment of PwC to monitor the implementation of e-nathikaran in the Directorate ofRegistration & 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 achievethe goal set under National Land Records Modernization Program (NLRMP), a web-basedcentralised registration software called e-Nathikaran running on central servers is introduced inall 258 registration offices. Necessary amendments in the West Bengal Stamp (Prevention ofUndervaluation of Instruments) Rules, 2001 has been made for performing various functionsthrough web-based architecture using Central Server vide notification no. 2052 – FT dated07.12.2015 read with notification no. 1614 – FT dated 05.10.2010.

b) Website

The Directorate has provided information for the members of the public regarding the procedurefor the registration of a document as per sections and articles of the Registration Act & IndianStamp Act in the website “www.wbfin.nic.in”. The Directorate has already launched a separatewebsite of the Directorate www.wbregistration.gov.in with its static and dynamic features.The Market value database and required software are incorporated in it to enable citizens tohimself/herself assess the market value of their property. To enhance transparency a Stamp dutyand Registration fee calculator is also made available.

c) National Land Records Modernization Programme

The Department of Land Resources, Ministry of Rural Development, Govt. of India has sponsoreda scheme in the shape of National Land Records Modernization Programme (NLRMP) with theultimate goal of ushering in the system of conclusive title of the property in the country likeTorrent System of Australia, New Zealand, the U.K., the USA, the Switzerland, Canada andSingapore. The integrated programme would modernize the management of land records,minimize scope of land disputes, and enhance transparency in the land records maintenancesystem. This is based on four basic principles - i) a single window to handle land records; ii) themirror principle, iii) the curtain principle and 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 nowbeen incorporated in all 258 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. Parallelinternet connectivity through WBSWAN has been introduced in a phased manner to ensureuninterrupted connectivity in the Registration offices. SWAN connectivity as parallel has beenintroduced in 239 Registration 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 marketableshares, 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 beencollecting the stamp duty on share and commodities by applying its tailor-made software, namedBOSCOS which is very user-friendly software. This has streamlined the collection of StampDuty 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 arebeing held at New Delhi to get the opinion of the different States and Union Territories forfinalization of the said bill, to consider a new system of issuance of Title and unique IdentificationMark for immovable properties. The Directorate is actively participating in the proposed newsystem.

i) Research and Analytic Centre

On the ninth floor of 2, Brabourne Road, Kolkata - 700001 the Directorate had set up a centrefor preservation of the spatial and image data of all Registration Offices of the State in an e-Racsystem. A team of officers headed by DIGR, e-RAC and subordinated by three AssistantCommissioners of Stamp Revenue, one each for Presidency, Burdwan & Jalpaiguri divisions,and ADSR (e-Rac) is looking after the work of e-Rac. This centre will also act as nodal unitbefore 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 has been extending allnecessary 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/Housing Department/WBHIDCO/UD Department etc. in respect of data sharing, informationregarding details of plan sanction etc.

k) Legacy Data

Govt. has taken an initiative to digitize old records for previous 30 years. Accordingly, oldrecords from 01-01-1985, kept in the registry offices are under the process of digitization. Oldrecorded information of registered documents like volumes & indices, which are prone tomutilation, will be restored with the help of the project named LEGACY DATA record system.The work of digitization of legacy data is allotted in two phases. In the first phase, 50 offices aretaken and the digitization work of remaining 205 registration offices are started in the secondphase. Digitization work in both the phases are going on with full swing. It is expected that theentire meta-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 beingproposed for collection of more revenue along with better public service. In the meantime,17(Seventeen) large offices have been bifurcated till the period under report.

Name of Office Date of opening

1) Rajarhat bifurcating Bidhannagar, Noth 24 Parganas 22.11.2012

2) Kulti, bifurcating Asansol , Burdwan 11.02.2014

3) Krishnaganj, bifurcating Krisnanagar, Nadia 14.02.2014

4) DSR-III, bifurcating DSR-II, North 24 Pgs. 10.02.2014

5) Sodepur, bifurcating Barackpore, North 24 Pgs. 10.02.2014

6) Garia, bifurcating Sonarpur, South 24 Pgs 13.11.2014

7) Debagram bifurcating Bethuadahari, Nadia 30.11.2015

8) Baishnabnagar bifurcating Kaliachaak, Malda 16.12.2015

9) Bhaktinagar bifurcating Rajgunj, Jalpaiguri 10.12.2015

10) Siliguri – III at Ghoshpukur bifurcating Bagdogra, Darjeeling 16.12.2015

11) Belghoria bifurcating Cossipur Dum Dum, North 24 Pgs 29.12.2015

12) Uttarpara bifurcating Serampur, Hooghly 29.12.2015

13) DSR – V, Alipore bifurcating DSR – II & III, South 24 Parganas 27.11.2015

14) ARA – IV bifurcating ARA – II, Kolkata 29.08.2015

15) Suti bifurcating Nimtita, Murshidabad 20.11.2014

16) Shaktipur bifurcating Beldanga, Murshidabad 13.11.2014

17) DSR – II, Howrah 02.02.2018

m) Integrated Queue Management System

To provide hassle-free service to the registrant public and to make the registration procedureeasy, Integrated Q–Management System (IQMS) has been introduced with SMS facility at DistrictSub-Registrar’s office-I at Alipur, South 24 Pgs. as a pilot project. The same system is beingimplemented in another 25 registration offices. All the three private partners (IL & FS TechnologiesLtd., CMS Computers Ltd. and Webel Technology Ltd.) are required to install the machines forIQMS under e-Nathikaran system. The work is going on with full swing. It is expected that theinstallation work at all the ‘A’ category offices would be completed shortly. IQMS will beintroduced in other busy offices gradually.

n) MIS

a) The entire registration system, preservation of records etc. is done through central server,now, due to which all information pertaining to Registration offices can be viewed anddownloaded in various desired formats like presentation of documents in an office, deliverystatus, market value monitoring of any area, daily revenue collection etc.

b) Dashboard : M/s. IL & FS in collaboration with NIC, West Bengal and M/s. Reliance willsoon install electronic dashboards at the Directorate headquarters and e-RAC for monitoringthe daily online exercise of the Registration offices including live connectivity status.

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 2017-2018, the Directorate has made a net profit amounting to ` 17,81,90,823/- (RupeesSeventeen crore eighty one lakh ninety thousand eight hundred and twenty three only). The net profit iscalculated by deducting all expenditures of all lottery draws and pay and allowances of employees etc.

Organisational structure

Director

Deputy Director

Additional Director (Audit & Accounts) Joint Director

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 4 NilSenior Accountant 1 1 NilUpper Division Clerk 24 15 9Accountant 1 1 NilStore Keeper 1 Nil 1Cashier 1 Nil 1Bengali Translator 1 1 NilLower Division Clerk 27 3 24Telephone Operator 1 Nil 1Typist 2 Nil 2Driver 2 Nil 2Cash Collecting Sarkar 3 Nil 3Record Supplier 1 1 NilGroup ‘D’ staff 11 1 10Total 81 27 54

Objectives/ Nature of Work/ ResponsibilitiesThe 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 fixed and declared well ahead of each draw, any person present inthe draw may examine and inspect the procedure to mitigate his doubt, if any. An extraordinary transparencyis maintained throughout the process of each lottery draw starting from the Government notification andprinting of tickets in the Government Security Press to the publishing of results in leading dailies. Thus, theWest 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. The pragmatic approach adopted by thisDirectorate from time to time and consequent business strategy being pursued, have helped increase thepossibility of revenue earning and employment generation in a bigger way.General PolicyAt 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 and DiwaliBumper are 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.Current PolicyDuring the previous year, West Bengal State Lottery got to accumulate a significant amount of revenue tothe tune of ̀ 25,00,00,000/- (Rupees Twenty five crore only). But with the introduction of GST on lottery,West Bengal State Lottery has come up with a more aggressive strategy for capturing a larger chunk ofmarket share. This Directorate has introduced seven weekly draws with effect from 14.05.2018 apartfrom the regular 6 (six) Bumper draws in a year, with a projected sale of three crore lottery tickets daily inthe shops around West Bengal. This will enable to contribute non-tax revenue of around ` 100,00,00,000/- (Rupees One hundred crore only) in addition to State’s corpus of GST to the tune of ` 2000,00,00,000/- (Rupees Two thousand crore only) a year.The sale of lottery tickets to West Bengal Lottery Stockists Syndicate Private Limited is now on actual-salebasis. The agreement with West Bengal Lottery Stockists Syndicate Private Limited is also modifiedaccordingly. This is done in order to attract the actual sellers towards selling tickets of West Bengal StateLottery and to introduce a business-like atmosphere so as to increase the market share in future. To makethe draw procedure more transparent, live telecast of draw goes on through social media like Facebookand YouTube.Acts administeredThe West Bengal State Lottery is organized, conducted and promoted in terms of the provisions of

(i) The Lotteries (Regulation) Act, 1998.(ii) The Lotteries (Regulation) Rules, 2010.(iii) The West Bengal Lotteries (Regulation on Payment of Charges for Draw) Rules, 2011.

Status of ComputerisationAs it is planned to market 3 crore of lottery tickets through a sole distributor, the West Bengal State Lotteryrequire handling a large volume of data on a daily basis. In order to manage the sales, speedy disposal ofclaims as well as accounting with such large volumes, the Directorate of State Lotteries, West Bengal has

taken up a project to develop a user-friendly, customized online-based software as well as a website withthe help of NIC. At present, the online trial of the software is on. On successful completion and securitycertification by NIC, this is expected to be launched very shortly.

Apart from this, the Directorate is successfully using IFMS and HRMS and has a plan to introduce e-officevery shortly too.

Achievements

Net earnings for the period from 2014-15 to 2017-18 in Rupees (`)

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

Collection (Base Year 2014-15)1 2 3 4 5 =(2-3) 6

2014-15 66,78,37,340 38,93,63,000 58.30% 27,84,74,340 ——2015-16 67,57,95,807 37,27,30,931 55.15% 30,30,64,876 8.83%2016-17 68,27,89,908 40,33,11,752 59.07% 27,94,78,156 0.36%2017-18 66,01,70,733 48,19,79,910 73.01% 17,81,90,823 -36%

Note: Decrease in Profit in the year 2017-18 is due to release of the pending prizes since 2013-14.

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

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

2014-2015 2221 11672015-2016 2455 7122016-2017 2404 26442017-2018 1471 1022

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.

Maintenance of accounts & audit

Books of accounts are maintained properly. Salary accounts of the Directorate are computerized by theHRMS software developed by TCS. All reports and returns for Income Tax are submitted regularly withinthe stipulated time. The Directorate has deducted Income Tax to the tune of ` 3,17,30,190/- (Rupees Threecrore seventeen lakh thirty thousand one hundred and ninety only) during 2017-178 and remitted thesame to the Income Tax authorities. In addition, an amount of ` 4,64,60,000/- (Rupees Four crore sixtyfour lakh sixty thousand only) as the Administrative Charge and ` 1,90,00,000/- (Rupees One crore ninetylakh only) as Charges on Lottery Draws were remitted to Government Exchequer during this year.

The Audit of the Accounts of this Directorate was performed by Finance (Internal Audit) Department uptoF.Y. 2012-2013 and by A.G.W.B. upto financial year 2017-2018 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.

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 to takeover the administration of the aforesaid Acts and to levy Government revenue in the form of ‘Entry Tax’. Boththe said Acts were subsequently repealed w.e.f. 01.04.1995 and collection of revenue in the form of EntryTax was dispensed with thereafter. All the employees of this Directorate were absorbed in the newly createdDirectorate of Revenue Intelligence in 1998. The Directorate of Entry Taxes was kept alive with a skeletalstrength of employees to cope with the pending refund, appeal, revision and court cases along with theadministrative work relating to pension, pensioners’ health scheme, family pension etc.

West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996 was passed in1996 under the administrative control of the Director of Entry Taxes, for collection, compilation, analysis,preservation and monitoring of information and statistics with respect to commercial activities of trade,industry and agriculture in West Bengal and for the use of such information and statistics in framing orimplementing the fiscal policy of the State of West Bengal.

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

Objectives/ Nature of Work/ Responsibilities

1) Disposal of the residual work of the Directorate of Entry Taxes under TEGCMA & TEGLA Acts are asfollows:-

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 were disposed of. There were no Revision or Appeal casespending.

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

3) Disposal of matters of the retired employees of Entry Tax & Revenue Intelligence Directorates, viz.Cashless Health Insurance Scheme, Family Pension Cases etc.

4) No R.T.I. applications were filed in the course of the year and there are no pending applications lyingindisposed of.

Staff pattern and present staff strength of the Directorate of Entry Taxes

Sl. No. Designation of Post Sanctioned Present VacancyStrength Strength

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/Typist Grade I 3 Nil 3

11. Telephone Operator Grade I 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 04 59

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 Number of files Number of filesyear pending in the files added disposed of pending at the

beginning of during the year during the year end of the yearthe year

2015-16 Nil 460 450 10

2016-17 10 395 400 05

2017-18 05 400 400 05

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 01.01.2015 videnotification no. 2001-F.T. dated 15.12.2014.

1. President (Judicial) 1 Nil 1

2. Judicial Member 3 Nil 3

3. Administrative Member 3 2 1

4. Accounts Member 1 1 Nil

5. Registrar 1 1 Nil

6. Deputy Registrar 1 Nil 1

7. Stenographer 6 2 4

8. Group ‘C’ Staff 31 5 26

9. Group ‘D’ Staff 16 2 14

Re-employed staff:

1. Stenographer 1 1 Nil

2. Group ‘C’ Staff 2 2 Nil

Siliguri Branch:

1. Judicial Member 1 Nil 1

2. Administrative Member 1 1 Nil

3. Registrar/D.D.O. 1 1 Nil

4. Stenographer 2 Nil 2

5. Group ‘C’ Staff 4 2 2

6. Group ‘D’ Staff 3 Nil 3

Total 78 20 58

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 applauded

WEST BENGAL COMMERCIAL TAXES APPELLATE ANDREVISIONAL BOARD

by 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- findingforum in 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, 2017-18 ason 31.03.2018 :

A. Revision Cases

i. Opening Balance as on 01.04.2017 11387

ii. Revision cases filed during the year, 2017-18(Hard copy received) 2434

Total 13821

iii. Revision cases disposed of during the year, 2017-18 (-) 2189

Total 11632

iv. Restoration of Revision Cases, 2017-18 Nil

Total 11632

v. SOD/Form-4 Received (-) 234

Cases pending at the end of this year, 2017-18 11398

B. Agriculture Income Tax Cases

i. Opening Balance as on 01.04.2017 03

ii. Cases received during the year, 2017-18 Nil

Total 03

iii. Cases disposed of during the year, 2017-18 Nil

iv. Cases pending at the end of this year, 2017-18 03

(A+B) Total number of cases pending at the end of the year, 2017-18 — 11401

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. Subsequently, the West Bengal Taxation Tribunal Rules, 1988 were formulated and they cameinto force vide Notification No. 1602 – F.T. dated 23.05.1988. Thereafter, the West Bengal TaxationTribunal Regulations, 1989 were formulated by the West Bengal Taxation Tribunal, with the previoussanction of State Government vide Notification No. 2 – T.T. dated 05.01.1989. The rules and regulationscame 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 1 Nil

Judicial Member 2 Nil 2

Technical Member 3 1 2

Registrar appointed from W.B.J.S. 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 1 3

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 1 1

Orderly Peon (Basic Grade) 9 Nil 9

Darwan 1 Nil 1

Night Guard 1 Nil 1

Sweeper 1 Nil 1

Total 53 20 33

*Appointed on deputation from West Bengal Revenue Service officers

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 25 P.C.s installed, with 11 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

2017-18 7300 3274 10574 751 7.10% 9823

OFFICE OF THE COLLECROR 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 and Refugee Relief and Rehabilitation Department after dissolution ofthe 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 thespoiled 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 accounting

month. 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 to time.

Collector 1 Nil 1

Probate Deputy Collector 1 Nil 1Additional Collector 1 Nil 1Treasury Officer 1 1 NilAdditional Treasury Officer 1 Nil 1Special Officer 1 Nil 1Surveyor 1 1 NilTreasurer 1 1 NilDeputy Treasurer 1 1 NilTreasurer’s Assistant 2 2 NilAccountant 1 1 NilAdditional Accountant 1 1 NilOffice Superintendent 1 1 NilStamp Superintendent 1 1 NilSteno-typist 1 1 NilHead Clerk Stamp 1 1 NilHead Clerk 6 6 NilUpper Division Clerk 55 36 19Lower Division Clerk 62 18 44Cash Sarkar 1 1 NilDriver 1 Nil 1Store Keeper 1 1 NilAssistant Store Keeper 2 2 NilSalaried Stamp Vendor 3 1 2Packer (Grade-I) 1 1 NilPacker 1 1 NilDuftry (Grade-I) 1 1 NilDuftry 1 1 NilCounter (Grade-I) 1 1 NilCounter 2 1 1Farash 1 Nil 1Peon(Grade-I) 14 6 8Peon 27 1 26Process Server 10 Nil 10Mazdoor 4 1 3Total 211 91 120

Nature of Work/ Responsibilities

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

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 and also issue Money Lending Licence within the local limit of the 79 policestations under the jurisdiction of Commissioner of Police, Kolkata as per Finance (Audit) Department’snotification no. 4040-F(H)/FA/O/4A/58/18(N.B.) dated 21.06.2018.

Current Policy/ Circulars

Nowadays, the work relating to issue of Domicile Certificate to the inhabitants under the jurisdiction ofKolkata Police area (the location covered within the entire KMC area of 141 wards spread across 200 sq.km) has been entrusted upon this office of the Collector of Kolkata by the Home Department, InternalSecurity Branch under Order No. 01-I.S./10D-334/12 dtd. 24/12/2012.

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 2017-18

Balance in hand of Received non-postal Distributed non-postal Balance as on non-postal stamps as stamps from S.P.P. stamps to different 31 March 2018

on 1 April 2017 Hyderabad, I.S.P. Nashik Treasuriesand M/s. Saraswaty of West Bengal

Press Limited

` 1091,17,22,720 ` 233,35,56,840 ` 518,53,84,200 ` 805,98,95,360

BUDGET BRANCH

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.

Sl. No. Designation of Post Present Strength1. Secretary 12. Additional Secretary 23. Joint Secretary 24. Deputy Secretary 15. Assistant Secretary 46. Officer-on-Special-Duty 17. Section Officer 58. Computer Programmer 19. Network Administrator 110. Head Assistant 811. Senior Personal Secretary, Grade-II 112. Personal Secretary 213. Senior Personal Assistant 114. Personal Assistant 215. Upper Division Assistant 1416. Lower Division Assistant Nil17. Typist (Senior Supervisory Grade) Nil18. Typist (Supervisory Grade) 219. Typist (Grade-I) 220. Typist (Basic Grade) Nil21. Muharrir (Grade-I) 122. Muharrir (Grade-II) 123. Record Supplier 224. Group ‘D’ Staff 8

Total 62

Nature of Work

Preparation of Annual Financial Statement and Budget Documents and presentation of the same to theLegislative Assembly

Under 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 are

kept: (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 Rs. 20 crores. This Fund is also used to meet unforeseen emergent expenditure like decretaldues etc.

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

Under the Constitution, certain items of expenditure like emoluments of the Governor, salaries andallowances of the Speaker and the Deputy Speaker of the Legislative Assembly, salaries and allowances ofthe Judges of the High Court, interest on and repayment of loans raised by Government and paymentsmade to satisfy decrees of Courts, etc., are charged on the Consolidated Fund. The Budget Statementshows the expenditure charged on the Consolidated Fund separately. Under the Constitution, Budget hasto distinguish expenditure on revenue account from other expenditure. Government Budget, therefore,comprises (i) Revenue Budget and (ii) Capital Budget.

The estimates of expenditure from the Consolidated Fund included in the Budget Statement are required tobe voted by the Legislative Assembly and submitted in the form of Demands for Grants in pursuance ofArticle 203 of the Constitution. The Demands for Grants are presented to the Legislative Assembly alongwith the Budget Statement. Each Demand gives the totals of “voted” and “charged” expenditure, “revenue”and “capital” expenditure including loans and advances separately and also the grand total of the amountof expenditure for which the Demand is presented. This is followed by the estimates of expenditure underdifferent major heads of expenditure. The break-up of the expenditure on each programme /organizationbetween “Plan” and “Non-Plan” is also given.

Preparation of Financial Resource Estimates for the Annual Plan:

On the basis of the guidelines issued by the Planning Commission of India, financial resource estimatesfor the Annual Plan for the next year are prepared in October / November every year for presentation of thesame to the Planning Commission. Latest estimates for the current year and the estimates for the next yearare prepared in consideration of the following:

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:

Externally Aided Projects.Rural Infrastructure Development FundSchemes implemented with assistance from HUDCOSchemes implemented with assistance from NCDCNational Social Assistance ProgrammeUpgradation / Special Problem Grants and Local Body Grants recommended by FinanceCommissionSchemes implemented out of one-time Additional Central AssistanceFunds under State Finance Commission’s Recommendations

The following matters also are exclusively dealt with by this Branch:

State Government GuaranteesConversion of Loan into Grant / EquityWriting Off of LoanPartial 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:

Reappropriation of fund from one Head of Account to anotherAugmentation of the existing budgetary provision under any Head of AccountDrawal of Advance from Contingency Fund of the State Government and recoupment thereofOpening 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.

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 for 2017-18.

Mode of Opening New files Total no. No. of files % of files No. of files pendingTransaction Balance added of files disposed of disposed of at the end of the year

of Files

WFTS 66 18869 18935 18912 99.88 23

e-Office Nil 633 633 633 100.00 Nil

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, GSDP etc. There have been serious efforts on behalf of the state inrecent years to arrest off-beat tendencies of financial key indicators and control them steadily to suggestfavourably conditions 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,GSDP, reduction in Revenue Expenditure, increase in Capital Expenditure and Development Expenditureand so on. The Tables so furnished can therefore be discussed on the basis of values of parameters theyrepresent:

Revenue Deficit Statistics

Revenue Deficit of the State is observing decreasing trends over the last few years. State’s Revenue Deficitas percentage of total Fiscal Deficit is constantly recording a decreasing trend since 2010-11, where it hasslid from 88.43% in 2010-11 to a remarkably appreciable 33.90% in 2017-18, i.e. within a span of 7years. Revenue Deficit as percentage of Total Revenue Receipt has also been recording a roughly consistentdecrease over the same period, thereby indicating a gradual increase in Revenue Deficit situation throughRevenue Receipt generation. Revenue Deficit as %-age of GSDP has glided down from 3.65 in 2010-11 to0.96 in 2017-18 at a CAGR of (-)17.37%.

Revenue Deficit as a % of Fiscal Deficit

Financial Year Revenue Deficit Fiscal Deficit 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 63.362017-18 9806.98 28930.90 33.90

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 13.652017-18 9806.98 131270.38 7.47

Revenue Deficit as a % of GSDP

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

2010-11 17273.96 473890 3.652011-12 14571.33 520485 2.802012-13 13815.13 591464 2.342013-14 18915.48 676848 2.792014-15 17137.40 718082 2.392015-16 9095.06 797300 1.142016-17 16085.11 879167 1.832017-18 9806.98 1020858 0.96

GSDP figures for 2010-11 taken at 2004-05 base, while rest of the GSDP figures taken at 2011-12 base. Revenue Deficit figuresare taken from AG, West Bengal.

Fiscal Deficit Statistics

Fiscal Deficit of the State is further observing decreasing trends over the last few years. State’s Capital Outlayas percentage of Fiscal Deficit has been increasing steadily since 2010-11, from being a puny 13.48% to arobust 66.84% in 2017-18, thereby highlighting the State’s stress on Capital spending for creating long-termassets. State’s Fiscal Deficit as %-age of GSDP has been steadily decreasing from 4.12 in 2010-11 to 2.83 in2017-18, thereby registering a negative CAGR of (-)5.22% over the seven-year period.

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 13.482011-12 3211.72 17704.88 18.142012-13 5611.73 19146.63 29.312013-14 7590.25 25347.90 29.942014-15 10383.39 27345.29 37.972015-16 13280.99 20890.69 63.572016-17 12533.63 25385.40 49.372017-18 19337.52 28930.90 66.84

Fiscal Deficit as a % of GSDP

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

2010-11 19534.96 473890 4.122011-12 17704.88 520485 3.402012-13 19146.63 591464 3.242013-14 25347.90 676848 3.742014-15 27345.29 718082 3.812015-16 20890.69 797300 2.622016-17 25385.40 879167 2.892017-18 28930.90 1020858 2.83

GSDP figures for 2010-11 taken at 2004-05 base, while rest of the GSDP figures taken at 2011-12 base. Fiscal Deficitfigures are taken from AG, West Bengal.

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 277.08% in 2017-18. 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 %-age of State’s GSDP has also dwindled over the years from 39.91 in2011-12 to 35.63 in 2017-18.

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 47264.20 396.472011-12 207702.04 58755.04 353.512012-13 229778.76 68295.75 336.452013-14 251996.59 72881.79 345.762014-15 277579.15 86514.21 320.852015-16 306042.58 109732.20 278.902016-17 337682.41 117832.45 286.582017-18 363723.34 131270.38 277.08

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 337682.41 45466.46 742.712017-18 363723.34 57700.73 630.36

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 19534.96 959.242011-12 207702.04 17704.88 1173.13

2012-13 229778.76 19146.63 1200.10

2013-14 251996.59 25347.90 941.522014-15 277579.15 27345.29 1015.09

2015-16 306042.58 20890.69 1464.972016-17 337682.41 25385.40 1314.98

2017-18 363723.34 28930.90 1330.22

Debt as a % of GSDP

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

2010-11 187387.40 473890 39.54

2011-12 207702.04 520485 39.912012-13 229778.76 591464 38.85

2013-14 251996.59 676848 37.232014-15 277579.15 718082 38.66

2015-16 306042.58 797300 38.382016-17 337682.41 879167 38.41

2017-18 363723.34 1020858 35.63

GSDP figures for 2010-11 taken at 2004-05 base, while rest of the GSDP figures taken at 2011-12 base. Debt figures are

taken from AG, West Bengal.

State’s Own Tax Revenue

State’s Own Tax Revenue collection has increased more-or-less healthily over the last 7 years, with a CAGRof 13.95% in 2017-18 compared to 2010-11, but in F.Y. 2012-13, it saw a spike in increase at 31.56% overprevious year’s collection. State’s Own Tax Revenue as percentage of Total Revenue Receipt over the lastfew years has fluctuated around the same standard level of 40-45%. State’s Own Tax as percentage ofRevenue Expenditure has hovered around the 35-40% mark since the last half-a-decade or so.

State’s Own Tax Growth in %

Financial Year State’s Own Tax ( ` in Crore) State’s Own Tax Growth (in %)2010-11 21128.74 ——2011-12 24938.16 18.032012-13 32808.49 31.562013-14 35830.56 9.212014-15 39411.96 10.002015-16 42492.08 7.822016-17 45466.46 7.002017-18 57700.73 26.91

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 %( `̀̀̀̀ in Crore) ( `̀̀̀̀ in Crore) of Total Revenue Receipt

2010-11 21128.74 47264.20 44.702011-12 24938.16 58755.04 42.442012-13 32808.49 68295.75 48.042013-14 35830.56 72881.79 49.162014-15 39411.96 86514.21 45.562015-16 42492.08 109732.20 38.722016-17 45466.46 117832.45 38.592017-18 57700.93 131270.38 43.96

State’s Own Tax as a % of Revenue Expenditure

Financial Year State’s Own Tax Revenue Expenditure State’s Own Tax as a %( `̀̀̀̀ in Crore) ( `̀̀̀̀ in Crore) of 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 33.952017-18 57700.73 141077.36 40.90

About Revenue Receipts and Revenue Expenditure

Revenue Receipts of the State has increased from ` 47,264.20 crore in 2010-11 to ` 13,1270.38 in2017-18, at a CAGR of 15.71%. The ratio of Revenue Expenditure to Revenue Receipts had been graduallydecreasing since the last few years. In 2010-11, where the ratio was at 136.55, it gradually declined toregister a percentage figure of 107.47 in 2017-18, except for 2013-14, when due to a near-maximumincrease in tax base the previous year, Revenue Receipts saw a comparatively lower growth rate and theconcerned ratio marginally shot up.

Revenue Expenditure as a % of Revenue Receipt

Financial Year `̀̀̀̀ in crore Revenue Expenditure as a %Revenue Receipt Revenue Expenditure of Revenue Receipt

2010-11 47264.20 64538.16 136.552011-12 58755.04 73326.37 124.802012-13 68295.75 82110.88 120.232013-14 72881.79 91797.27 125.952014-15 86514.21 103651.61 119.812015-16 109732.20 118827.26 108.292016-17 117832.45 133917.56 113.652017-18 131270.38 141077.36 107.47

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 %( `̀̀̀̀ in Crore) ( `̀̀̀̀ in Crore) of Total Revenue Receipt

2010-11 21128.74 47264.20 44.702011-12 24938.16 58755.04 42.442012-13 32808.49 68295.75 48.042013-14 35830.56 72881.79 49.162014-15 39411.96 86514.21 45.562015-16 42492.08 109732.20 38.722016-17 45466.46 117832.45 38.592017-18 57700.73 131270.38 43.96

Revenue Receipt of the State and its Classification

Actual Revenue Receipts of the State for 2017-18 has been pegged at ` 13,1270.38 crore, which issignificantly higher by a factor of 11.40% over that of the previous year, which stood at ` 11,7832.45crore, in 2016-17.

Over the total share of Revenue Receipts in 2017-18, 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 ` 45,466.46 crore in 2016-17 from ` 42,492.08 crore in2015-16, thereby registering a notable growth of 7.00%.

Over the total share of Revenue Receipts in 2017-18, 40.16% accounted for State’s Own Tax Revenue,37.57% for Share in Central Taxes, 2.37% fell in the brackets of State’s Own Non-Tax Revenue and theremaining 19.89% accounted for the Other Sources of Revenue Receipts for the State. In absolute terms,State’s Own Tax Revenue collection grew 15.95%.

Pattern of Revenue Receipts(` in crore)

Financial Year Share in State’s own Non-Tax Grants-in- TotalCentral 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 117832.452017-18 44340.94 57700.73 3117.17 26111.54 131270.38

Account-wise classification of State’s Own Tax Revenue

Among the classifications of state’s Own Tax Revenue, State Goods and Services Tax (SGST), Taxes onSales, Trades etc. and State Excise Duty hold the three major positions, share-wise. The percentage sharesof State Goods and Services Tax (SGST) for the financial year 2017-18 was 28.38%, while those for Taxeson Sales, Trades, etc. was 24.66% and for State Excise Duty was 17.72%.

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

Major Heads of Account `̀̀̀̀ in crore2013-14 2014-15 2015-16 2016-17 2017-18

Land Revenue 2253.54 2275.74 2456.27 2568.66 2874.51Stamp and Registration Fees 4053.07 4196.20 4174.97 4382.73 5260.77State Excise 3017.66 3587.02 4015.12 5226.16 9340.05Taxes on Sales, Trades, etc. 21931.09 24021.91 26050.16 27982.69 12999.34State Goods and Services Tax (SGST) - - - - 14963.74Integrated Goods and Services Tax - - - - 4980.16(IGST)Taxes on Vehicles 1350.66 1504.68 1707.02 1869.86 2317.23Other taxes on Income and Expenditure 465.28 464.14 485.50 509.09 529.20Taxes and Duties on Electricity 1213.38 1946.83 2091.63 1318.87 2333.55Others* 1545.88 1415.45 1511.40 1608.41 2102.20

Total 35830.56 39411.97 42492.07 45466.47 57700.73

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

Pension, salary and interest payments

Government’s expenditure towards pension payment has been witnessing a consistent downfall in growthrates over the last few years. From a growth rate of 24.61 percent in 2011-12, it decreased to 9.64 percentin 2012-13, which again observed a decreased rate of 5.45 percent in 2013-14. In 2014-15, further on,pension payments growth rate has stooped even lower to register figures of 4.22 percent and in 2015-16and 2016-17, it observed marginally increased figures of 6.04 percent and 8.43 percent, respectively. In2017-18, pension payments reduced to a growth rate of 4.61 percent. Salary payments on behalf of thestate have also been observing, on an average, a reduced rate of growth over the last few years – shrinkingfrom 8.13 percent in 2011-12 to 5.04 percent in 2012-13, to an even decreased rate of 3.82 percent for2013-14 before observing a slightly increased rate of growth of 5.30 percent for 2014-15 and then dwindlingto 3.09 percent and ‘resurrecting’ once more to 8.60 percent for 2015-16 and 2016-17, respectively. In2017-18, salary payments grew by 8.98%.

Year wise pension and salary growth

Financial Year Pension Pension Total Salary Total Salary Interest Interest(` 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 5.46 29425.38 3.82 20756.81 18.132014-15 12128.21 4.21 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 11.202017-18 14588.08 4.61 37803.01 8.98 28064.39 9.19

Interest as a % of Revenue Receipt

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

2010-11 13817.30 47264.20 29.232011-12 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 21.812017-18 28073.39 131270.38 21.39

Pension as a % of Revenue Receipt

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

2010-11 8077.96 47264.20 17.092011-12 10065.74 58755.04 17.132012-13 11035.69 68295.75 16.162013-14 11637.86 72881.79 15.97

2014-15 12128.21 86514.21 14.022015-16 12860.31 109732.20 11.722016-17 13944.81 117832.45 11.832017-18 14588.08 131270.38 11.11

Total Salary as a % of Revenue Receipt

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

2010-11 24954.18 47264.20 52.802011-12 26983.73 58755.04 45.932012-13 28343.37 68295.75 41.502013-14 29425.38 72881.79 40.372014-15 30985.10 86514.21 35.822015-16 31941.97 109732.20 29.112016-17 34687.65 117832.45 29.442017-18 37803.01 131270.38 28.80

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, 21.98% in 2014-15, 20.85% in 2015-16, 10.98% in 2016-17 and 13.19% in 2017-18. As CAGR,Development Expenditure of the State grew by 15.71% for the 7-year period from 2010-11 to 2017-18. Aspercentage of total expenditure, development expenditure for the year was a substantive 59.59% for theyear 2017-18.

Similar has been the case with respect to capital expenditure of the state, with increasing quantum ofexpenditure over the years. Capital Expenditure of the State has observed a CAGR of 32.95% over theyears 2010-11 through 2017-18. 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’. In 2017-18, it was a robust 54.29% though. As percentageof total expenditure, it was 9.39% in 2015-16, 10.01% for 2016-17 and 10.74% in 2017-18.

Development Expenditure & Growth (YoY) in Percentage

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

2010-11 72962.11 38058.67 52.162011-12 83830.88 42952.64 51.242012-13 95357.49 51824.18 54.352013-14 108513.39 57936.08 53.392014-15 123042.43 70672.24 57.442015-16 141451.09 85406.15 60.382016-17 157547.52 94784.68 62.352017-18 180030.93 107288.40 59.59

Capital Expenditure & Growth (YoY) in Percentage

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

2010-11 72962.11 2633.48 3.612011-12 83830.88 3211.72 3.832012-13 95357.49 5611.33 5.882013-14 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 10.012017-18 180030.93 19337.52 10.74

Sector-wise Allocation of State Plan Expenditure

State Plan Expenditure in nearly all sectors grew during the last 5 years and overall growth in planexpenditure since 2012-13 till 2017-18 has been more than three times over.Plan Expenditure for Rural Development grew by 30.28% and for overall Agriculture & Allied Services grew by21.90% in 2017-18, which both indicate the Government’s positive emphasis on agriculture and related works.State Plan Expenditure in Social Services sector grew by 10.21% in 2017-18 when compared to 2016-17.Amongst Social Services as an area of special thrust of the present government, plan spending on SocialSecurity & Welfare grew by 7.15% in 2017-18 over 2016-17, that on Welfare of SC, ST and OBCs witnesseda whopping rise of 40.0%, plan spending on crucial sectors like Urban Development and Housing sawpercentage increases of 14.99% and 33.38% respectively in 2017-18 over 2016-17. Health & FamilyWelfare (Medical) spending was increased by 2.81% in 2017-18 over the year previous to it.

Sector Wise State Plan Expenditure(` in Crore)

Heads 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Agriculture and Allied 955.47 1139.67 1857.23 2953.66 2629.87 2615.21Activities

Irrigation and Flood 687.56 813.95 1477.49 1718.62 1749.50 1753.58Control

Rural Development 2455.02 2661.74 10443.09 13694.83 10704.57 13946.21

Special Areas Programmes 1069.51 1144.46 1396.06 1557.53 1587.21 2007.91

Sub-total 5167.56 5759.82 15173.88 19924.63 16671.15 20322.91

Energy 881.97 1632.39 1275.11 2616.92 1548.20 994.32

General Economic Services 141.27 107.41 121.56 184.63 195.74 250.05

Industries and Minerals 646.58 722.90 704.32 966.44 1211.25 1119.10

Science, Technology & 29.16 29.40 50.84 63.79 64.59 66.06Environment

Transport 1572.41 1906.91 1716.86 2456.79 2534.24 4337.67

Sub-total 3271.40 4399.01 3868.68 6288.58 5554.02 6767.20

Total 8438.96 10158.84 19042.56 26213.21 22225.17 27090.11

Art & Culture 28.80 36.90 110.91 132.59 181.00 224.76

General Education 2835.16 2719.25 5122.57 5146.15 5287.75 4838.30

Health and FW (Medical) 636.98 1227.41 3005.64 4267.32 4207.38 4325.71

Housing 595.29 717.08 688.53 737.05 720.48 961.00

Information and Broadcasting 10.49 27.68 31.37 27.01 17.91 19.20

Labour and Employment 62.57 13.19 178.95 20.51 19.50 34.20

Others under Social Services 448.47 591.29 1222.41 1460.92 1447.52 1341.53

Social Security & Welfare 1733.76 3692.33 4497.24 5056.53 5848.92 6267.27

Sports & Youth Services 273.49 378.22 452.03 542.03 584.75 726.57

Technical Education 150.19 170.84 142.26 158.07 376.22 169.69

Urban Development 2326.03 2605.68 2357.98 3079.05 3931.98 4521.38

Water Supply & Sanitation 756.95 1011.77 1060.51 1762.42 1674.13 2905.79

Welfare of SC, ST and OBC’s 415.73 385.13 883.40 1780.44 1438.69 2014.25

Total 10273.91 13576.76 19753.81 24170.09 25722.15 28349.65

Administrative Services 220.50 391.81 512.64 814.75 981.81 1132.02Fiscal Services 36.07 36.51 73.40 54.09 51.44 25.90Organ of State 2.17 2.19 3.12 7.29 22.48 7.05Pension and Miscellaneous 0.00 -0.28 0.00 0.00 0.00 0.00Services

Total 258.75 430.22 589.16 876.12 1055.73 1164.97

Compensation to LB & PRIs (3604) 22.50 41.29 58.50 125.99 23.76 0.00

Total 22.50 41.29 58.50 125.99 23.76 0.00

Grand Total 18994.11 24207.10 39444.02 51385.42 49026.81 56604.73

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 2015-2016

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

5 8.30% West Bengal SDL 2025 1500.00 26.08.2015

(` in Crore)

Heads 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 G

6 8.17% West Bengal SDL 2025 1500.00 23.09.2015

7 7.97% West Bengal SDL 2025 1000.00 14.10.2015

8 8.15% West Bengal SDL 2025 1500.00 13.11.2015

9 8.18% West Bengal SDL 2025 1200.00 26.11.2015

10 8.22% West Bengal SDL 2025 1000.00 09.12.2015

11 8.27% West Bengal SDL 2025 1300.00 23.12.2015

12 8.31% West Bengal SDL 2025 1000.00 13.01.2016

13 8.40% West Bengal SDL 2025 1500.00 27.01.2016

14 8.51% West Bengal SDL 2025 1000.00 10.02.2016

15 8.88% West Bengal SDL 2025 2500.00 24.02.2016

16 8.57% West Bengal SDL 2025 1000.00 09.03.2016

17 8.10% West Bengal SDL 2025 2500.00 23.03.2016

24000.00Note: WBGS = West Bengal Government Stock; SDL = State Development Loan

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 29.03.201734430.52

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

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

Sl. No. Nomenclature Face Value (` in crore) Date of Credit1 7.28% West Bengal SDL 2027 2000.00 28.06.20172 7.28% West Bengal SDL 2027 1000.00 12.07.20173 7.20% West Bengal SDL 2027 1000.00 26.07.20174 7.25% West Bengal SDL 2027 2000.00 09.08.20175 7.49% West Bengal SDL 2032 3000.00 13.09.20176 7.53% West Bengal SDL 2037 2000.00 27.09.20177 7.67% West Bengal SDL 2037 1000.00 25.10.20178 7.66% West Bengal SDL 2027 1500.00 01.11.20179 7.73% West Bengal SDL 2032 1000.00 08.11.201710 7.53% West Bengal SDL 2027 2000.00 22.11.201711 7.62% West Bengal SDL 2032 1500.00 29.11.201712 7.68% West Bengal SDL 2027 2000.00 06.12.201713 7.82% West Bengal SDL 2032 3000.00 13.12.201714 7.72% West Bengal SDL 2027 3000.00 20.12.201715 7.77% West Bengal SDL 2028 2000.00 10.01.201816 8.09% West Bengal SDL 2028 2000.00 31.01.201817 8.29% West Bengal SDL 2028 2000.00 21.02.201818 8.42% West Bengal SDL 2028 2000.00 07.03.201819 8.27% West Bengal SDL 2028 2000.00 14.03.201820 8.09% West Bengal SDL 2028 911.00 27.03.2018

36911.00Note: WBGS = West Bengal Government Stock; SDL = State Development Loan

Limit of Ways & Means/Overdrafts

Year w.e.f. Normal/Special Limit amount (` in crore)2015-16 01.04.2015 to 31.01.2016 Normal 817.50

01.02.2016 to 31.03.2016 Normal 1895.0001.04.2015 to 30.06.2015 Special 1231.43

01.07.2015 Special 1148.1102.07.2015 to 08.07.2015 Special 1148.5709.07.2015 to 12.07.2015 Special 1150.13

13.07.2015 Special 1157.0014.07.2015 Special 1150.2715.07.2015 Special 1150.34

16.07.2015 to 27.07.2015 Special 1150.3628.07.2015 to 31.07.2015 Special 1150.4701.08.2016 to 02.08.2016 Special 1174.1803.08.2016 to 16.08.2016 Special 1175.0817.08.2016 to 18.08.2016 Special 1185.8119.08.2016 to 27.08.2016 Special 1176.46

03.09.2015 to 20.09.2015 Special 1174.7121.09.2015 Special 1191.68

22.09.2015 to 23.09.2015 Special 1177.0324.09.2015 to 30.09.2015 Special 1177.0701.10.2015 to 11.10.2015 Special 1161.13

19.10.2015 Special 1162.2920.10.2015 to 22.10.2015 Special 1161.2723.10.2015 to 02.11.2015 Special 1161.9503.11.2015 to 08.11.2015 Special 1161.8309.11.2015 to 13.11.2015 Special 1161.8714.11.2015 to 29.11.2015 Special 1164.65

30.11.2015 Special 1228.3301.01.2016 Special 1179.01

15.01.2016 Special 1180.3416.01.2016 to 19.01.2016 Special 1179.4320.01.2016 to 27.01.2016 Special 1180.3328.01.2016 to 01.02.2016 Special 1180.4802.02.2016 to 14.02.2016 Special 1181.39

18.02.2016 to 28.02.2016 Special 1183.0829.02.2016 to 02.03.2016 Special 1182.9803.03.2016 to 21.03.2016 Special 1181.0222.03.2016 to 28.03.2016 Special 1289.38

2016-17 01.04.2016 to 31.03.2017 Normal 1895.0001.04.2016 to 15.04.2016 Special 1150.2916.04.2016 to 17.04.2016 Special 1147.2018.04.2016 to 19.05.2016 Special 1169.3220.05.2016 to 23.05.2016 Special 1170.13

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

01.07.2016 Special 1246.8102.07.2016 to 03.07.2016 Special 1227.2304.07.2016 to 10.07.2016 Special 1317.6911.07.2016 to 12.07.2016 Special 1318.0413.07.2016 to 15.07.2016 Special 1317.9516.07.2016 to 17.07.2016 Special 1317.0418.07.2016 to 27.07.2016 Special 1317.9428.07.2016 to 31.07.2016 Special 1318.50

01.08.2016 Special 1295.9502.08.2016 Special 1312.20

03.08.2016 to 15.08.2016 Special 1296.6816.08.2016 to 17.08.2016 Special 1318.9018.08.2016 to 28.08.2016 Special 1291.0529.08.2016 to 18.09.2016 Special 1290.8419.09.2016 to 20.09.2016 Special 1291.5721.09.2016 to 25.09.2016 Special 1291.4326.09.2016 to 30.09.2016 Special 1291.4401.10.2016 to 12.10.2016 Special 1295.1913.10.2016 to 16.10.2016 Special 1294.7417.10.2016 to 18.10.2016 Special 1294.7419.10.2016 to 23.10.2016 Special 1294.6624.10.2016 to 02.11.2016 Special 1293.0503.11.2016 to 10.11.2016 Special 1293.0611.11.2016 to 14.11.2016 Special 1293.02

23.11.2016 Special 1293.5524.11.2016 Special 1295.06

25.11.2016 to 27.11.2016 Special 1322.6828.11.2016 to 29.11.2016 Special 1295.3530.11.2016 to 01.12.2016 Special 1110.4202.12.2016 to 04.12.2016 Special 1113.6105.12.2016 to 09.12.2016 Special 1118.66

10.12.2016 to 12.12.2016 Special 1114.4413.12.2016 to 29.12.2016 Special 1118.6730.12.2016 to 01.01.2017 Special 1396.7502.01.2017 to 03.01.2017 Special 1296.7804.01.2017 to 08.01.2017 Special 1277.1709.01.2017 to 10.01.2017 Special 1298.8411.01.2017 to 12.01.2017 Special 1277.8013.01.2017 to 15.01.2017 Special 1276.0716.01.2017 to 17.01.2017 Special 1276.9418.01.2017 to 29.01.2017 Special 1276.04

14.02.2017 Special 1037.2815.02.2017 to 16.02.2017 Special 1037.5717.02.2017 to 27.02.2017 Special 1028.1928.02.2017 to 19.03.2017 Special 1028.31

20.03.2017 Special 1030.4921.03.2017 to 23.03.2017 Special 938.9524.03.2017 to 27.03.2017 Special 1089.8728.03.2017 to 29.03.2017 Special 1079.0030.03.2017 to 31.03.2017 Special 1105.58

2017-18 01.04.2017 to 31.03.2018 Normal 1895.0001.04.2017 to 10.04.2017 Special 1047.41

08.05.2017 Special 1027.9909.05.2017 to 14.05.2017 Special 1026.55

13.06.2017 to 30.06.2017 Special 1046.3501.07.2017 to 02.07.2017 Special 1036.83

10.07.2017 Special 981.7111.07.2017 to 12.07.2017 Special 960.7113.07.2017 to 14.07.2017 Special 960.7415.07.2017 to 16.07.2017 Special 958.1417.07.2017 to 19.07.2017 Special 959.0520.07.2017 to 01.08.2017 Special 958.1502.08.2017 to 15.08.2017 Special 959.1516.08.2017 to 17.08.2017 Special 967.2918.08.2017 to 27.08.2017 Special 957.9128.08.2017 to 30.08.2017 Special 963.8531.08.2017 to 06.09.2017 Special 956.5307.09.2017 to 18.09.2017 Special 5875.34

19.09.2017 Special 5878.7420.09.2017 Special 5880.31

12.12.2017 Special 1262.9813.12.2017 Special 1253.26

19.03.2018 Special 990.7020.03.2018 Special 991.45

Rate of interest on Ways & Means Advances / Overdrafts

Financial w.e.f. Rate of Interest onYear WMA (Normal) WMA Overdrafts

2015-16 01.04.2015 to 01.06.2015 7.50% 8.50% 6.50% 9.50% 12.50%02.06.2015 to 28.09.2015 7.25% 8.25% 6.25% 9.25% 12.25%29.09.2015 to 31.03.2016 6.75% 7.75% 5.75% 8.75% 11.75%

2016-17 01.04.2016 to 05.04.2016 6.75% 7,75% 5.75% 8.75% 11.75%06.04.2016 to 04.10.2016 6.50% 7.50% 5.50% 8.50% 11.50%05.10.2016 to 31.03.2017 6.25% 7.25% 5.25% 8.25% 11.25%

2017-18 01.04.2017 to 02.08.2017 6.25% 7.25% 5.25% 8.25% 11.25%03.08.2017 to 30.03.2018 6.00% 7.00% 5.00% 8.00% 11.00%

31.03.2018 6.00% 7.00% 5.00% 8.00% 11.00%

Upto 90days

Beyond90 days

Upto100% ofWWA

(Normal)

Above100% ofWWA

(Normal)

(Special)

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

Total Fund allocated to the Rural Local Bodies as per recommendation of the 14th Finance Commission forthe period 2015-16 to 2018-19 amounts to Rs.8940.90 crores (Basic Grant) + Rs.950.87 crores (PerformanceGrant) and total fund received during the period by the State Govt. amounts to Rs.7260.89 crores (BasicGrant) + Rs.268.97 crores (Performance Grant).

Similarly, total Fund allocated to the Urban Local Bodies as per recommendation of the 14th FinanceCommission for the period 2015-16 to 2018-19 amounts to Rs.3718.31 crores (Basic Grant) + Rs.889.76crores (Performance Grant) and total fund received during the period by the State Govt. amounts toRs.3049.63 crores (Basic Grant) + Rs.260.41 crores (Performance Grant).

In pursuance with clause (1) of Article 280 of the Constitution the President of India constituted the 15th

Finance Commission under the Chairmanship of Shri N.K Singh vide order dated 27.11.2017. Therecommendations of the Commission will cover the five years commencing from 01.04.2020 to 31.03.2025.The 15th Finance Commission, to make an in-depth study of the recent developments and future possibilitiesof the economic growth of West Bengal, visited the State from 16-18th July, 2018. The Commission and itsmembers met Hon’ble Chief Minister Govt. of West Bengal, other Ministers of State along with officials ofthe state Govt. Meetings were also held with leaders of various political parties, representatives of Trade& Industry. There was also an interactive session with Urban Local Bodies and Panchayati Raj Institutions

along with field visit. The State Government submitted the Memorandum to the Chairman during the visitof the Commission.

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 operationthrough implementation of data replication between 2 newly installed servers to provide (a) quick recoveryif one database server experiences a failure (b) allow for load balancing across the two database servers toensure improved uninterrupted performance of budgetary 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 Rs.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 Computerizationof 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 in e-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 timely

composition 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 done usingi-Budget as and when required as per discretion of competent authorities through generation of U.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 andrepayments of loans from NSSF, Open Market Borrowings, RIDF, National CooperativeDevelopment Corporation (NCDC) Loan, Borrowing from Central Government, WBIDFC, PowerBond, LIC)Monitoring of Receipts & Expenditure of GOI FundsGOI Receipts Confirmation SystemAudit Para Monitoring SystemRural Infrastructure Development Fund (RIDF) Monitoring SystemWorkflow-based File & Letter Tracking System etc.

i-Budget provides the following transactional services:-

Enforces a uniform working procedure in all Administrative Departments for works relatingwith Budget Estimation, Publication, Release, Re-Appropriation, Augmentation, Surrender andMonitoring of Funds & Debt accounts of West Bengal GovernmentIncorporated ideal workflow for each process and relevant government orders as outcome ofeach processExtensive built-in data validation checksIncorporated generation of Government Orders releasing budgetary allocations and informa-tional services through (a) Management of Release of Budgetary Allocations (b) Management ofRe-Appropriation / Augmentation of Budget Allocations (c) Management of Release of Fundsreceived from Government of India as Loan (d) Management of Letter of Credit (LOC) (e) Man-agement of Rural Infrastructure Development Fund (RIDF) (f) Management of Borrowing & Lendingrelated to Loans & Advances including Public Debt etc.

Debt Management System of i-Budget facilitates in better management of Debts Receipts &Repayments. The Debt Calendar acts as a ready reckoner enabling the authorities in better ex-chequer planning.Electronic movement of Files/Letters through workflow processExtensive Reporting facility e.g. e-Registers, e-Reports etc.Easy tracking of time taken for disposal of Files/Letters & dispatch at each levelIntegrated with NIC SMS Gateway – for both PUSH SMS alerting Recipients & PULL SMS tofetch 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 the administrative Departments/Controlling Authorities to make allotments of fund out of the Vote-on-Accountprovision 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 financialyear.

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 currentyear and the BE of the following year from the Administrative Departments.

Preparation of Financial Resources for the following year and Latest Estimatesof Resources for the current year in terms of the guidelines of the PlanningCommission 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 RevisedEstimates for the current year and the Budget Estimates for the following yearin 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 matter

BP No. 1 Annual Financial Statement of the Government of West Bengal

BP No. 3 Details of Departmental Administrative Expenditure, State Development Schemes(Central Assistance) and Central Sector Schemes

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. 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]

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]

BP No. 29 Concordance Table showing the Mapping of Previous Heads of Account with theNew Heads of Account

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:

Serial No. Demand No. Description Of Department Deptt. Code1 1 Legislative Assembly Secretariat LA2 2 (Serial) Governor’s Secretariat GS3 3 Council of Ministers CL4 4 Agricultural Marketing AM5 5 Agriculture AG6 6 Animal Resources Development AD7 7 Backward Classes Welfare SC8 8 Cooperation CO9 10 Consumer Affairs CA10 11 Micro, Small & Medium Enterprises and Textiles CS11 14 Mass Education Extension and Library Sciences EM12 15 School Education ES13 16 Environnent EN14 18 Finance FD15 19 Fire & Emergency Services FE16 20 Fisheries FI17 21 Food & Supplies FS18 22 Food Processing Industries & Horticulture FP19 23 Forests FR20 24 Health & Family Welfare HF21 25 Public Works PD22 28 Housing HO23 30 Information & Cultural Affairs IC24 31 Information Technology & Electronics IT25 32 Irrigation & Waterways IW26 33 Correctional Administration JL27 34 Judicial JD28 35 Labour LB29 37 Law LW30 38 Minority Affairs and Madrasah Education MD31 40 Panchayats & Rural Development PN32 41 Parliamentary Affairs PA33 42 Personnel & Administrative Reforms and e-Governance HR34 43 Power and Non-Conventional Energy Sources PO35 45 Public Health Engineering PH36 49 Youth Services & Sports YD37 50 Sunderban Affairs SA

38 51 Technical Education, Training & SKIll Development ET39 52 Tourism TM40 53 Transport TR41 55 Water Resources Investigation & Development WI42 58 Paschimanchal Unnayan Affairs PM43 59 Self-Help Groups and Self-Employment SH44 61 Chief Minister’s Office CH45 62 North Bengal Development NB46 65 Tribal Development TW47 68 Home and Hill Affairs HH48 69 Land & Land Reforms and Refugee Relief & LD

Rehabilitation49 70 Higher Education, Science & Technology and HE

Biotechnology50 71 Planning, Statistics & Programme Monitoring PS51 72 Urban Development and Municipal Affairs UM52 73 Disaster Management and Civil Defence DM53 74 Women & Child Development and Social Welfare WC54 75 Industry, Commerce and Enterprises IN

Serial No. Demand No. Description Of Department Deptt. Code

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, 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 three tranches. NABARD sanctioned` 18126.38 crore and disbursed ` 12,979.24 crore under RIDF-I to RIDF-XXIII till 31 March 2018.Outstanding balance as on 31.03.2018 after repayment of RIDF loan is ` 6,645.66 crore. Government ofIndia approved of the XXIIIrd tranche of RIDF from the year 2017-18 onwards covering eligible activitiesfor projects of thirty-six specific items including Agriculture and related sectors, Social sectors and Ruralconnectivity. The prevailing rate of interest on RIDF loans is 5.00% p.a. (i.e. Bank Rate 6.50% minus1.50%).

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

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

Sanctioned the year under differenttranches during

the year

RIDF X 2004-05 953 52696.38 3445.67 19544.78

RIDF XI 2005-06 1443 45922.00 4695.66 32820.58

RIDF XII 2006-07 3315 51336.37 10765.89 37099.36

RIDF XIII 2007-08 3421 66500.37 11677.83 37647.41

RIDF XIV 2008-09 3923 81842.45 17903.27 52607.67

RIDF XV 2009-10 3524 92215.24 17710.46 56976.32

RIDF XVI 2010-11 3636 116006.07 12321.10 62100.00

RIDF XVII 2011-12 281 110246.19 22049.24 80000.00

RIDF XVIII 2012-13 357 149929.90 26694.37 80000.00

RIDF XIX 2013-14 425 173208.50 32288.32 120000.00

RIDF XX 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

RIDF XXIII 2017-18 418 191148.81 22740.54 140570.75

Tranche-wise Release of fund by NABARD during 2017-18

(` in lakh)

Tranche XVI 893.72

Tranche XVII 2106.10

Tranche XVIII 1062.52

Tranche XIX 4299.22

Tranche XX 8431.30

Tranche XXI 41963.66

Tranche XXII 38037.11

Tranche XXIII 22740.54

WIF 21036.58

Total 140570.75

In order to monitor the Development Schemes financed by HUDCO/RIDF (NABARD) from technical

point of view, one post of Technical Advisor (TA) has been created in Budget Branch. One Superintendent

Engineer 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 different

Departments. One Executive Engineer is posted in Finance Department for scrutiny of RIDF/WIF Project.

Tranche I to XVII have been closed. Tranches XVIII to XXIII are ongoing.

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

Sanctioned the year under differenttranches during

the year

EXTERNALLY AIDED PROJECTS (EAP)

Project Monitoring Unit is to supervise, review and monitor the implementation and the progress of the

Externally Aided Projects undertaken by different Departments of the State Government. This Unit is

working as part and parcel of Budget Branch in connection with monitoring the flow of funds and

compilation of various reports related thereto in respect of the Externally Aided Projects (EAP). The status

of implementation of EAPs during 2017-18 is stated as below:

( ` in crore)

Name of Project Donor Total Loan/ Expenditure ACA ACA claimedProject Grant incurred Received but not

Cost Amount (2017-18) (2017-18) received

1 2 3 4 5 6 7

West Bengal Accelerated World 1380.00 1380.00 172.4648 172.4648 0.00Development of Minor Bank

Irrigation Project

Coal-fired Generation World 652.00 482.00 46.2509 46.2509 0.00Rehabilitation Project Bank

West Bengal Forest and Japan - - 36.9648 36.9648 0.00Biodiversity Conservation

Project

KEIIP Project ADB 3021.00 2120.00 273.6336 224.3836 0.00

West Bengal PWSP JICA 2470.00 1729.00 112.0212 3.4262 0.00

WB Institutional Strengthening World 1783.61 1372.01 318.6400 318.6400 0.00 of Gram Panchayats Bank

Project (ISGPP)-II

Turga Pump Storage Project JICA 5200.00 4420.00 43.9247 - 0.00

WBDF Programme - II ADB - - 965.6370 965.6370 0.00

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 Strength

1. Adviser 1

2. Computer Programmer Vacant

3. Statistical Assistant Vacant

4. Upper Division Assistant 1

5. 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 Finance Depart-ment.

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 andStatistics for exchange of data, views and finalization of state economic figures such 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.

The PPP Cell, in this regard, was formed within the ambit of Budget Branch of Finance Department videFD Notification 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 of PPP Projectsof values below ̀ 50 crore. PPP projects of higher values were to be placed before the Standing Committeeof the Cabinet on Industry, Infrastructure and Employment (SCCIIE).

At present, Joint Secretary, Finance Department is in charge of PPP Cell. He is assisted by Joint Secretary(PPP) and Financial Analyst & ex-officio Assistant Secretary (PPP), Assistant Secretary (PPP) and Officer onSpecial Duty (PPP) to be further reinforced by one PPP Expert and one Financial Expert. Status of sanctionedstrength as per Notification no. 8231-F(H) dated 12.11 .2013 vis-à-vis deployment is as under.

Additional Chief Secretary(Finance)

Joint Secretary(Finance)

Financial Analyst & ex-officioJoint Secretary (PPP)

Financial Analyst & ex-officioAssistant Secretary (PPP)

Designation of Post Sanctioned strength Present strength Vacancy

Joint Secretary (PPP) 1 1 Nil

Assistant Secretary (PPP) 1 1 Nil

PPP Expert 1 1 Nil

Financial Expert 1 1 Nil

Legal Expert 1 Nil 1

Total 5 4 1

PPP Expert

Financial Expert

Legal Expert

Nature of work

1. Creation of PPP Advisory framework for the departments of State Govt. by formation of panels ofTransaction 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,Performance Guarantee Agreement, Detailed Project Report (DPR) etc.

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-goingand proposed PPP Projects of the State to benefit the functionaries and the investors as well.

4. Creation of PPP Project database of West Bengal

5. Checking financial feasibility of PPP Projects

6. Preparation of reports for ECOS/Standing Committee7. Preparation of Request for Proposal (RFP) for departmental use

8. Development of various Model documents of different sectors9. Assistance in development of transparent and effective tendering process

10. Acting as the nodal agency for capacity-building for PPP through training and technical assistance

Current Policy/ Circulars

The Cell functions within the ambit of the following Circulars:

1. Memo No. 119/PPP-C dated 04/10/2012 describing process to be adopted for selection of theTransaction Advisors (TA).

2. Memo No. 8384-F(Y) dated 22/11/2016 and 8954-F(Y) dated 22/11/2013 exempting necessityof obtaining Finance Department’s approval for the Terms of Reference (TOR) of TAs and issu-ing guidelines for selection of TAs for PPP and other projects.

3. Memo No. 8954-F(Y) dated 20/12/2013 stating the terms of reference for appointment of Trans-action Advisors (TA) and vetting of the PPP documents/ DPR from legal point of view.

4. Memo No. 2633-F(V) dated 20/05/2014 bringing uniformity in the process of engagement andservice delivery by TAs with a time schedule for completion of assignments.

5. Memo No. 3739-F(Y) dated 11-06-2018, in partial modification of Memo No. 602-F(Y) dated01-02-2018, for Empanelment of Valuation Agencies for Asset and Business valuation of thePSUs and Corporations/ Joint Venture companies thereunder. The panel is valid for one year.

6. Memo No. 3738-F(Y) dated 11/06/2018 for empanelment of Transaction Advisors for conduc-tion of transaction advisory service covering 6 (six) identified sectors of infrastructure. Selectionof Transaction Advisor by the Administrative Departments is to be on the basis of Limited tenderenquiry (price quote only) without referring to the Scope of Work to Finance Department. Thepanel has been made valid for 3 years.

Note: Notification no. FS-116(PPP Cell)/2012 dated 10/09/2012 setting up sector-specific panel of Trans-action Advisors (TAs) for eight sectors of infrastructure expired in September 2015 and has been replacedby Memo No. 3738-F(Y) dated 11/06/2018.

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 2017-18

Opening no. New cases Total no. No. of % of cases No. of casesof files added of cases cases disposed of pending

disposed of

PPP Projects Nil 23 23 23 100 Nil

Other matters Nil 30 30 30 100 Nil

During the year, the Cell extended service for preparation of Request for Proposal (RTP) for –

(a) Empanelment of Valuation Agencies

(b) Law Firms

(c) Transaction Advisors for PPP projects(d) Transaction Advisors for Marketing of Lottery tickets, and(e) Preparatory work of 15th Finance Commission

Publications

The Cell has published “PPP Handbook” for the benefit of the functionaries in the administrativeDepartments.

AUDIT BRANCH

Audit Branch is the administrative group of Finance Department and co-ordinates all Branches underFinance Department. This Branch scrutinizes different proposals with financial implications, service mattersbefore implementation by the respective Departments and interprets the various issues of the concernedDepartment in the light of W.B.S.R., W.B.F.R. and W.B.T.R. Directorate of Small Savings functions underthe administration of Audit Branch. This Branch also functions as the nodal agency in respect of matters toState Public Service Commission, West Bengal Administrative Tribunal and State Pay Commission andalso in respect of State Finance Commission as constituted from time to time.

Groups under the Branch

The Audit Branch has been split up into several Groups, each being assigned a specialized job of auditingand scrutinising different proposals with financial implications of finance-related issues of all theadministrative Departments under Govt. of West Bengal. Further, in order to deliver uniformity in approachon service and pay matters, Treasuries, pensions etc., there are specialised groups in Audit Branch likeGroup-P1, Group-P2, Group-T, Group-J, Pension Cell etc.

Each Group is supervised by Additional Secretary/ Special Secretary/ Joint Secretary followed by DeputySecretary/ Assistant Secretary/ OSD/ Section Officer along with the Dealing Assistants.

Audit Groups of Finance Department, the administrative Departments attached to them and staff strengthof respective Groups are given hereunder:

1 Group-AI Agriculture, Animal Resources Development, Agricultural Marketing, Fisheriesand Co-operation Departments.

2 Group-AII Food & Supplies, Consumer Affairs and Land and Land Reforms Departments.

3 Group-B Higher Education, Science & Technology and Bio-technology, Mass EducationExtension and Library Services, School Education; Technical Education, Trainingand Skill Development, Food Processing Industries & Horticulture, SunderbanAffairs

4 Group-C Industry, Commerce and Enterprises; Micro, Small, Medium Enterprises & Textiles, Public Enterprises & Industrial Reconstruction

5 Group-D Home (Police), Home (Political), Home (C&E), Home (Special), Home (F&NRIs)Home (Press), Parliamentary Affairs, Personnel & Administrative Reforms, CivilDefence, Chief Minister’s Office, West Bengal Legislative Assembly, Governor’sSecretariat.

6 Group-E Refugee Relief & Rehabilitation, Minority Affairs and Madrasah Education,Backward Classes Welfare, Tribal Development, Women & Child Developmentand Social Welfars.

7 Group-F Public Works & Public Works (Roads), Housing, Irrigation and Waterways, PublicHealth Engineering, Water Resources Investigation & Development.

8 Group-G Hill Affairs, Correctional Administration, Fire and Emergency Services, NorthBengal Development, Paschimanchal Unnayan Affairs.

9 Group-I Information & Cultural Affairs, Tourism, Environment, Sports and Youth Services,Forest, Environment.

10 Group-L Labour, Law, Judicial.

11 Group-M 1) Administrative Group of Shg & SE Department, 2) Administrative control ofWest Bengal Financial Corporation and West Bengal Infrastructure DevelopmentFinance Corporation, 3) look after matter relating to State-level Bankers’ Committee,National Banks, Regional Rural bank and Financial Institutions.

12 Group-O Health & Family Welfare.

13 Group-R Pancha1yats & Rural Development, Power and NES, Transport, UrbanDevelopment & Municipal Affairs.

14 Group-S Information Technology & Electronics.

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, Policy PlanningUnit, Assembly Matters, West Bengal Administrative Tribunal and Accounts section.

2 Group-J Pension, Provident Fund and Group Insurance and allied matters, Establishmentmatter of Directorate of Pension, PF & Group Insurance.

3 Group-K Matters regarding Liveries/Uniforms, Stationery articles, Newspapers/Periodicalsand Finance Deptt.’s Library.

4 Group-M Work related to Employment and Self-employment and interface with State LevelBankers’ Committee (SLBC)/ matters relating to the West Bengal FinancialCorporation and West Bengal Infrastructure Development Finance Corporation.

5 Group-N Main task is preparation of Budget (Annual Financial Statement) and estimates ofresources for Five-year Plans and Annual Plans and managing the ways-and-meansposition of the State. Besides, administrative Group of Disaster ManagementDepartment and Development & Planning Department.

6 Group-P1 All proposals relating to creation of posts, filling up of existing vacant posts& P2 and upgradation of posts and services and pay matters of Government employees

and others.

7 Group-T Treasury Rules, Financial Rules, Delegation of Financial Power Rules,administration of Directorate of Treasuries & Accounts, Cadre-controlling Groupin respect of West Bengal Audit & Accounts Services, proposals relating topurchase/ hiring of cars, purchase of office equipment, sanction of telephones,expenditure for refreshment in meetings/seminars.

8 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 BengalState-Wide Area Network (WBSWAN) and Multi-Protocol Level Switching (MPLS)to all Directorates.

9 RTI Cell Dispose of query of Finance Department under Right to Information Act, 2005

Group-wise staff strength

Group Name Staff strengthGroup -AI 11Group -AII 10Group -B 13Group -C 11Group -D 13Group -E 11Group -F 12Group -G 07Group –H (“Nabanna”) 94Group –H (“Writers’ Buildings”) 43Group -I 13Group -J 06Group -K 04Group -L 11Group -M 09Group -O —Group –P1 —Group –P2 —Group -R 13Group -S 06Group –T —RTI Cell 07

Entire cadre of Schedule-B English Stenographers that is posted in Directorate and District offices all overWest Bengal has been brought under the control of Finance (Audit) Department and the promotions of thecadre have been made functional.

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 and most of the file work is being done through e-office mode.

Files received, disposed of and pending at various Groups and Branches of Finance Department inFinancial Year 2017-2018

Group Name 2017-2018

Received Disposed of PendingAI 277 226 51AII 303 303 NilB 222 198 24C 484 479 5D NA NA NA

E 161 161 NilF 485 485 NilG 350 350 Nil

H (Nabanna) 227 225 2H (Writers’ Bldgs.) 186 175 11

I 293 124 3J 89 89 NilK 12 12 NilL 315 281 34M 78 78 NilO NA NA NAP1 NA NA NAP2 NA NA NAR 701 716 NilS 42 36 6T NA NA NA

NA: Not available

Group Name 2017-2018

Received Disposed of Pending

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.

Treasuries are the basic fiscal units which maintain the initial accounts of the receipts and payments onbehalf of the State Government and render them monthly to the Accountant General (Accounts andEntitlement), West Bengal for compilation of Accounts of the State Government. All Government transactions– both receipts into and payments out of the Government Account of the State are routed through theTreasuries which are compiled by them under appropriate heads of accounts as per the Annual FinancialStatement or Budget of the State.

The treasury functions in Kolkata Metropolitan Area and in the National Capital Territory of Delhi areperformed by the Pay and Accounts Offices.

Treasuries are the basic fiscal units and the focal point for the primary record of the financial transactionsof the government in 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.

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 76 (seventy six)out of which 47 (forty seven) posts were created for the Administrative Wing and the rest 29 (twenty nine)for the Pension Disbursement Cell.

Statements showing the staff pattern and present staff strength of these offices are furnished separately.

Organizational Structure

The Organisational Structure of the Directorate is elucidated hereunder:DIRECTOR

ADDL. DIRECTOR ADDL. DIRECTOR

(ADMINISTRATION) (PENSION DISBURSEMENT)

JOINT DIRECTOR JOINT DIRECTOR DEPUTY DIRECTOR

(COMPUTER MONITORING) (ADMINISTRATION)

DEPUTY DIRECTOR DEPUTY DIRECTOR ASSTT. PENSION DISBURSING

OFFICER

ASSTT. DIRECTOR ASSTT. DIRECTOR

J.A.O.

J.A.O. CUM A.O.

INSPECTOR OF TREASURIES

Administrative Wing

Sl. Designation of Post Sanctioned Present VacancyNo. Strength Strength1. Director of Treasuries & Accounts, West Bengal 1 1 Nil2. Additional Director of Treasuries & Accounts, W.B. 1 Nil 13. Joint Director of Treasuries & Accounts, W.B. 3 3 Nil4. Deputy Director of Treasuries & Accounts, W.B. 2 2 Nil5. Assistant Director of Treasuries & Accounts, W.B. 2 2 Nil6. Junior Accounts Officer-cum-Administrative Officer 1 1 Nil

Junior Accounts Officer 1 1 Nil7. Inspector of Treasuries 4 4 Nil8. Head Clerk 3 3 Nil9. Upper Division Clerk 6 5 110. Lower Division Clerk 4 1 311. Supervisory Grade Typist 1 1 Nil12. Stenographer 1 1 Nil13. Bengali Translator 1 Nil 114. Steno-Typist Grade-I 1 Nil 115. Steno-Typist Basic Grade 1 Nil 116. Typist Grade-I 1 1 Nil

17. Typist Basic Grade 2 Nil 218. Muharrir Grade-I 1 1 Nil19. Muharrir Grade-II 1 1 Nil20. Cash Sarkar 1 1 Nil21. Duplicating Operator 1 1 Nil22. Duftry 1 1 Nil23. Group D, Grade-I 2 2 Nil24. Group D 3 1 2

25. Night Guard-cum-Durwan 1 1 Nil

Total 47 35 12

Pension Disbursement Cell

Sl. Designation of Post Sanctioned Present VacancyNo. Strength Strength1. Additional Director (Pension Disbursement) 1 1 Nil2. Deputy Director 1 1 Nil3. Assistant Pension Disbursement Officer 1 1 Nil4. Junior Accounts Officer 3 3 Nil5. Head Clerk 1 1 Nil6. Upper Division Clerk 5 5 Nil7. Lower Division Clerk 7 1 68. Typist Grade-I 1 1 Nil9. Typist Basic Grade 1 Nil 110. Record Supplier 1 1 Nil11. Group-D, Grade-I 2 2 Nil12. Group-D 4 Nil 413. Night Guard-cum-Durwan 1 Nil 1

Total 29 17 12

Objectives/ Nature of work/ ResponsibilitiesThe 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.

Sl. Designation of Post Sanctioned Present VacancyNo. Strength Strength

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.

Disbursement of Pension of non-Government Educational Institutions in the KolkataMetropolitan Areas.

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 83 (eighty three) 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. Three new Treasuries have been established, one each in the newly-createdJhalda and Manbazar Sub-Divisions in Purulia district and one in the Mirik sub-Division of Darjeelingdistrict. These newly-created Treasuries have become functional from 01.04.2018, thus increasing thetotal number of Treasuries and Pay & Accounts Offices in the State to 91 (ninety one). All Treasuries andthe Pay and Account Offices are linked either with the Reserve Bank of India or the Agency Banks i.e. StateBank of India, Central Bank of India and United Bank of India. Government transactions – both receiptsand payments are carried out through these Banks which submit Daily Accounts or Daily Scrolls alongwith the paid instruments to the Treasuries at the end of each day and a monthly abstract i.e. Date-wiseMonthly 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. At present, there are 34 (thirty four) Treasuries at 20 District headquarters including 2 (two)in Kolkata and 52 (fifty two) in 48 Sub-Divisions, including the newly-established Treasuries.

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 Banks 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 e-Kuber system of Reserve Bankof India for inclusion in the Government Accounts of the State. e-Treasury also accounts for the StateGoods and Services Tax (SGST) reported by the Goods and Services Tax Network (GSTN) as well as the e-Kuber system of Reserve Bank of India.

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 of

India, 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 02 Treasuries are still located at rented buildings. Efforts are being made to construct Treasurybuildings to accommodate them.

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 objectives 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 objectives 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 for betterfund management;

Real-time movement of funds at all levels

Real-time MIS facility and Reporting system for all users and stakeholders to enable them to monitorthe 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 and unnecessarymovement 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 for planningand 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 recorded inthe 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,which is integrated with the e-Kuber system of the Reserve Bank of India, for direct credit to the bankaccounts of the beneficiaries. This entire process has resulted in faster disposal of claims by removing therequirement of collecting cheques from the treasuries to ultimate clearing of the cheques in favour of theclaimants. This entire cycle now gets completed within 3-4 days as compared to 15-17 days on an average.Electronic advices are also generated through the Online LF/PL/PF Module and claims are honoured throughthe 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-user andthus extended the period and scope for execution of developmental work and on the other, has establisheda transparency in payment of fund to the actual beneficiary. Being global in nature, IFMS helps retrieve,analyze and utilize the requisite financial data centrally for the fiscal and financial administration of theState.

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.

The Director of Treasuries & Accounts, West Bengal is the Nodal Officer of the scheme and arranges forregistration of the Subscribers/ DDO/ DTO (Treasuries) and ensures regular credit of the contribution tothe NPS fund of the subscribers in time.

As on 31.03.2018, 265 (two hundred and sixty five) subscribers were registered with the Central Recordkeeping Agency (CRA) of National Securities Depository Ltd. (NSDL) and a sum of ` 13.92 (thirteeenpoint nine two) crore was deposited into their Pension Fund on account of Own and Governmentcontributions. Till 31.03.2018, 84 (eighty four) Treasuries and 238 (two hundred and thirty eight) 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 in 2017-18, 6 (six) PRANs have been generated through the online process.

Achievements

Modernization of Treasuries – During the year 2017 – 2018, an amount of ` 3.9 (three pointnine) crore has been spent on infrastructural upgradation of 23 Treasuries in the Districts andone Pay and Accounts Office in Kolkata. It involves construction, renovation and reconstructionof Treasury buildings as well as electrical installations.

Inspection of Treasuries – As per Para 2 of Appendix 4 of the WBTR 2005, the Directorate ofTreasuries should arrange a programme of inspection of Treasuries , such as all Treasuries areinspected in a span of 2 years. During the Financial years 2016-17 and 2017-18, all the Treasurieshave been inspected at least once. The questionnaire for inspection of Treasuries has also beenrevised to accommodate the changes made in the treasury functions in the IFMS regime.

e-Mail Accounts of Treasury Officers and the DDOs – 300 (three hundred) e-mail accounts for

the Treasury Officers, Addl. Treasury Officers, Pay and Accounts Officers and Addl. Pay and AccountsOfficers and 7573 (seven thousand five hundred and seventy three) e-mail accounts for the DDOs havebeen created on NIC Mail Server to facilitate communication and dispatch of Govt. Orders/ Guidelines/Circulars on a secured network. Distribution lists for bulk transmission of mails to the TreasuryOfficers, Addl. Treasury Officers and the Drawing and Disbursing Officers at one single shot have alsobeen created on NIC domain. These mail accounts are managed through e-office in DTA, WB includingthe PD Cell and the Pay & Accounts Offices, Kolkata till date.

Workflow-based File Tracking System (WFTS) – Workflow-based File Tracking System (WFTS)was also operational in the Directorate as well as in the three Pay and Accounts Offices inKolkata and in the Pension Disbursement Cell in the year 2017-18, till the mandatory operationof e-office and a total number of 22136 files were processed through this system upto 31.03.2018.

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 IFMSfollowing a “Checker and Maker” concept when the checker function is performed at theDirectorate of Treasuries and Accounts, West Bengal. Till March, 2018, 29505 (twenty ninethousand five hundred and five) DSCs have been registered in the IFMS and 66.25 (sixty sixpoint two five) 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 6.4 (six point four) lakh Pensioners in the State aregetting their monthly pension through ECS on the first day of next month. The delay in gettingarrears of pension arising out of revision of pension etc.has also been dispensed with.

Performance of GRIPS and e-Treasury –

Government Receipt Portal System (GRIPS) has been integrated with the IFMS and the E Kubersystem of RBI from 1st November 2016. Earlier it was operated by NIC and revenue collectionfiles received from the banks were uploaded at the Directorate for getting the same reflected inthe State Accounts maintained in e-Treasury. After integration of GRIPS with IFMS and e-Kubersystem, the daily scrolls of revenue collection sent by e-Kuber are directly incorporated in theaccounts of the State through e-Treasury without any manual intervention.

Currently, there are 21 (twenty one) Banks authorized to collect revenue and 14 (fourteen)Directorates/ Departments are externally integrated through their dedicated Portals or throughweb 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 01.04.2017 to 31.03.2018 is `̀̀̀̀ 49300 (forty nine thousand three hundredcrore) which has registered an increase of 15% over last year. 90% of the total challansdeposited (Tax and Non-Tax Revenues, Capital Receipts and Deposits) through GRIPS for theperiod under reference has been exercised online through Net Banking, Debit Cards and NEFT/RTGS while the balance has been tendered over the counter of the authorized Banks aftergeneration of e-Challans through the system.

Similarly, ` 8500 crore has been received on account of SGST from July, 2017 to March, 2018and have been accounted for in e-Treasury.

Training of Treasury Officials and DDOs on IFMS Modules –

In order to equip the Treasury Officers/ Pay & Accounts Officers of the functionalities of differentModules of IFMS, training programmes for the Treasury Officers/ Addl. Treasury Officers etc.have been regularly conducted by the DTA, WB.

During the F.Y. 2017-2018, Refresher Training of the Pay and Accounts Officers, Additional Payand Accounts Officers, Treasury Officers and Additional Treasury Officers were organised inApril 2017 at the Administrative Training Institute, Kolkata.

Discontinuation of Counter Payment of Pension at the office of the AGWB –

Although Finance Department has ensured credit of pension direct to the bank accounts of thePensioners on a fixed date each month, some 2000 State Govt. Pensioners of different categoriesare still drawing pension from the office of the Accountant General (Accounts and Entitlement),West Bengal and have to visit personally every month to draw their pension over the countermuch to their 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.

Cheque Truncation System –

Under Cheque Truncation System (CTS), cheques are issued by the Treasuries and theAdministrators of the Deposit Accounts would be scanned and digitized by the concerned Bankand the digital image would be used for the Cleaning Process. Such digital image of the chequeswould also be reported by Treasury-linked Banks to the Treasuries for accounting purpose andthe Treasuries would in turn provide the digital images of the cheques so received to the O/o theAccountant-General (A&E), West Bengal for necessary recording at their end.

The Pilot Project in this regard was successfully conducted from November 2017 to January2018 in two Treasuries (Howrah-II and Alipore-II) and in the Pay & Accounts Office-I and isawaiting the final nod of the Accountant-General (A&E), West Bengal for implementation of theCTS in Treasuries across the State where CTS clearing facility is available.

Maintenance of accounts and auditPrior to the IFMS, the monthly treasury accounts prepared through the packages developed by the NIC andCMC Ltd. were further consolidated at the CTDR Server at DTA and the Consolidated Accounts of theState were submitted to the Principal Accountant-General (A&E), West Bengal. At present, the monthlyaccounts of the individual Treasury/ PAO are compiled through CTS Module and can be downloaded bythe A.G., W.B. through the interface given to them under IFMS.

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 Treasury Rules,2005.

Publications

West Bengal Treasury Rules, 2005

Hand Book of General Circulars – Volume I to VI

IFMS Brochure

DIRECTORATE OF PENSION, PROVIDENT FUND & GROUP 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.

Staff Category Sanctioned Present VacancyStrength Strength

i) Group-A Staff 18 12 06ii) Group-B Staff 69 68 01iii) Group-C Staff 44 11 33iv) Group-D Staff 15 02 13

Total 146 93 53

Objectives

The objectives of the Directorate are 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 updated 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 as possible.

The objective of the State Government as well as this Directorate is to hand over Pension PaymentOrder to the concerned employee on the date of his/her superannuation or immediately before it. But insome cases, this could not be actualized as the pension cases from PSAs (in some cases, District Inspectorof Schools) are not coming to the Office of DPPG in time. The School Education Department, Governmentof West Bengal under Order No. 88-SE(B) dated 26 May, 1998 formulated guidelines and time schedulesfor handing over Pension Payment Order on the date of superannuation. Now that the e-Pension projecthas been launched, a revised guideline and time schedule have been formulated vide G.O. No. 62-SSE/17

dated 17 April, 2017. The very essence of guidelines is summarized below:

Concerned employee shall start process of application for pension through e-Pension portal 12 (twelve)months prior to his/her date of retirement. He/She will submit application online, print the applicationforms, attach the required enclosures and submit the hard copy not later than 11 (eleven) months beforeretirement.

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 than7 ½ (seven and a 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 6 (six) months prior to the date ofsuperannuation of 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 4 (four) months prior to the date ofsuperannuation of 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 3 (three) months in advanceof the 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 casesof other Local Bodies and Panchayats are generally received long after the retirement of the employees.This factor 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 year2017-2018.

Pre-1981 CasesSchool 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 2017-18, more than 75 pre-81 cases have been settled.

Legal issues

i) Court cases

The main causes of High Court cases are delayed payment of retirement benefits which may be attributedto the following causes:

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 of2012 7590 Almost 93% of cases are disposed of2013 10350 Almost 91% of cases are disposed of2014 9910 Almost 100% of cases are disposed of2015 6920 Almost 100% of cases are disposed of2016 5675 Almost 100% of cases are disposed of2017 6370 Almost 100% of cases are disposed of

2018, upto March 724 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.

v) 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 – G.O. No.68-SE(B) dated 25.02.04 of School Education Department, Government of WestBengal.

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 under the nomenclatureof West 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 Boardv) D.C.R.B. Scheme for West Bengal State Book Board.vi) D.C.R.B. Scheme for West Bengal Khadi & Village Industries Boardvii) D.C.R.B. Scheme for West Bengal Pollution Control Boardviii) D.C.R.B. Scheme for West Bengal Higher Secondary Councilix) D.C.R.B. Scheme for West Bengal College Service Commissionx) D.C.R.B. Scheme for West Bengal Sports Councilxi) 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 Studiesxiv) D.C.R.B. Scheme for West Bengal State-aided Universities, 1999 (Uttarbanga Krishi

Vishwavidyalaya)xv) D.C.R.B. Scheme for Darjeeling Gorkha Autonomous Hill Council employeesxvi) D.C.R.B. Scheme for Institute of Development Studiesxvii) D.C.R.B. Scheme for Urdu Academy, 2008xviii) D.C.R.B. Scheme for CADCxix) D.C.R.B. Scheme for West Bengal Higher Education Councilxx) 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 DPPGSection 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/Authority. On receiving his copy, the dealing assistant prepares a bill in T.R. Form No. 7 (duplicate) at the

concerned Treasury/ P.A.O. The Treasury Officer on scrutiny of the bill passes the same effecting paymentof interest by transfer credit to Provident Fund Deposit Account under the Head “8336-Civil Deposit-00-800-Other deposits-Provident Fund Deposits etc.” The amount of interest as mentioned above will bedrawn out of the Head of Account “2049-Interest Payment-Interest on Other Obligations-Interest onDeposits (charged)-Interest on P.F. Deposits etc.” Every year, Finance Department, Government of WestBengal places a lump sum of amount in favour of DPPG for sub-allotment of requisite funds to the Treasury/P.A.O.s to enable them to effect transfer credit from this Head to Provident Fund deposit fund account ofthe respective authorities.

At the close of the financial year, the authority/ administrator concerned shall prepare a statement ofaccounts showing month-wise figures covering the entire financial year and submit it to the DPPG. Onreceipt of the claim, the DPPG shall check and reconcile the accounts with those maintained at theTreasury and allot funds admissible to the Treasury for payment of interest. Administrator/ Authority producethe claim as mentioned above along with Pass Book/ Certificate given by the concerned Treasury Officerindicating the closing balance of the previous financial year(s). Operators of the fund are advised to submittheir claim 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 1426 (approx.) operators. For the current year i.e. 2017-18, the amountsanctioned by the Finance Department is ̀ 1124 crore and the entire amount has been allotted tothe operators.

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 for morethan 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 wasprinted on 16 April1994. This system is operated for data entry, calculation generation and printing of PPO. After dataentry, 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 NIC andnew features are being added regularly as per requirement of the Directorate. The present Applicationsoftware “Pension Management System” has been developed based on the workflow of DPPG forPension file processing. This software systematically records and monitors Pension files from receivingto PPO/RM issue/ dispatch including auditing stages, Pension calculation and PPO printing. Allapplicable ROPA rules for all types of Pensions have been incorporated in the software. Daily, PeriodicReports, Query facility and MIS reports are important features of the software.

6. No. of users at present: 60 and almost 28956 Pension cases have been audited through computerizedsystem at DPPG.

7. To enable more citizen-oriented services by the Directorate, NIC has created web-based Pension Filestatus 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 provided facility for daily web uploading of Pension File status from DPPG for the benefitsof citizens/ pensioners.

8. For project implementation and continued support at DPPG, Department of Finance has paid for twotemporary support personnel through NICSI, who are working under technical guidance of NIC atDPPG.

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 TechnicalSchools / Polytechnics / Libraries (Rural & Urban) / Mass Education Extension etc., all covered under theWest Bengal Non-Govt. Recognised Educational Institution Employees (D.C.R.B.) Scheme, 1981 issuedby the Education Department, Government of West Bengal under Memo. No. 136-EDN(B) dated15.05.1985 (Other than Primary Schools, Primary Teachers’ Training Schools and Staff of District PrimarySchool Boards, all educational institutions hereinabove are grouped under Secondary).

Number of files/cases received, pending and disposed of School Pension Cases

Fresh cases only 1st Pension Payment OrderPeriod Pension Cases Received Pension Payment Order issued

Primary Secondary Primary SecondaryUpto 31.03.2000 56290 35362 51867 331052000-2001 8334 8269 1512* 13152001-2002 9113 7087 17244 133992002-2003 10308 7867 11051 74802003-2004 8701 9180 8305 89202004-2005 7600 7857 6464 75082005-2006 9021 7704 8733 75562006-2007 7346 6959 8243 76282007-2008 6984 6135 7151 61102008-2009 7633 6691 6732 61432009-2010 6325 4387 6794 52262010-2011 7959 5620 5803 52402011-2012 6329 5537 5744 35692012-2013 6395 5830 7018 64712013-2014 7904 6102 10411 73882014-2015 8044 8014 10539 71272015-2016 5036 7473 6101 81962016-2017 3663 5042 3208 40032017-2018 3008 4744 2477 3773

Total 185993 155860 185397 150405

Cases in hand of DPPG and in PSA’s Office with audit observation: Break-up position upto 31/03/2018Cases returned to the PSA’s Office with audit observation:

2008- 2009- 2010- 2011- 2012- 2013- 2014- 2015- 2016- 2017-09 10 11 12 13 14 15 16 17 18

Primary 953 959 2574 2172 356 86 799 620 554 185Secondary 930 1141 1232 773 260 87 753 1015 823 345

Cases along with advance cases in hand of DPPG:

2008- 2009- 2010- 2011- 2012- 2013- 2014- 2015- 2016- 2017-09 10 11 12 13 14 15 16 17 18

Primary 2890 2415 3136 4128 3931 4930 850 225 219 371Secondary 2880 1831 2120 4684 4258 3102 1500 441 339 544

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

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

2017-2018 1537 912

Total 33483 30063

Pension cases under DCRB Scheme, 1985 for the employees of Panchayat Bodies issued by the Panchayatand Rural Development Department, Government of West Bengal.

Period Pension cases Received Pension Payment Orders issuedNew Resubmitted Total

Upto 31.03.2000 12055 12055 106072000-2001 1096 1096 9682001-2002 946 946 7592002-2003 1056 1056 15662003-2004 920 643 1563 10192004-2005 887 639 1526 9272005-2006 890 358 1248 8232006-2007 824 360 1184 8422007-2008 738 504 1242 6852008-2009 738 368 1106 8312009-2010 758 322 1080 3902010-2011 568 439 1007 6802011-2012 769 529 1298 6622012-2013 937 385 1322 20752013-2014 1732 302 2034 16302014-2015 1050 409 1459 13852015-2016 1165 413 1578 9102016-2017 1072 518 1590 6022017-2018 911 31 942 588Total 29112 6220 35332 28021

Other Pension Cases

Cases received as on 31 Pension Payment OrdersMarch issued as on 31 March

2016 2017 2018 2016 2017 20181. Social Welfare Advisory Board 10 26 39 9 7 232. Khadi Board 115 6 27 113 6 113. Book Board 5 3 4 2 3 Nil4. H. S. Council 22 29 34 29 27 145. ARDWB Nil Nil Nil Nil Nil Nil6. Sports Council 5 3 Nil 5 3 Nil7. GTA 5 8 5 3 6 Nil8. College Service Commisson, WB 4 Nil 4 5 Nil 49. Netaji Institute for Asian Studies Nil 1 Nil Nil Nil Nil10. Hooghly River Bridge Commissioners 7 6 16 7 4 1211. Pollution Control Board 13 7 11 11 9 912. Agricultural Training Centre 3 2 2 4 2 113. Wakf Board 1 8 4 2 3 314. V.C. Nil Nil Nil 1 Nil Nil15. Animal Resources Dev. Deptt. 1 Nil Nil 2 Nil Nil16. W.B. Urdu Academy 1 1 6 Nil 1 317. Comprehensive Area Dev. Corpn. 105 146 57 100 125 71

Total 297 246 209 293 196 151

DPPG does 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 had been considering to set up a new branch office of Directorate ofPension, Provident Fund & Group Insurance (DPPG) at Uttarkanya for the disposal of 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 of 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 25 June 2014.

The Office was inaugurated by Honorable Chief Minister Mamata Banerjee on 1 September 2014. Inpursuance of Finance Department’s notification No. 4560-F(H) dated 1 September 2014, the office startedfunctioning from 1 September 2014 for disposing of all pension cases of the pensioners from the districtsof North Bengal, namely (1) Malda, (2) Dakshin Dinajpur, (3) Uttar Dinajpur, (4) Cooch Behar, (5)Alipurduar, (6) Jalpaiguri and (7) Darjeeling

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 for examination and issuance of Pension PaymentOrder.

With a view to utilise 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 Finance Department for examination by DPPG, the audit officer of thescheme. On examination of pension papers so uploaded, DPPG will send e-PPO on electronic modethrough IFMS to 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.

3. General Provident Fund of Group-D employees of the State

State Government has been contemplating maintenance of the General Provident Fund (GPF)Accounts in IFMS under the supervision of a centralized office to enhance the transparency andaccuracy in management of GPF Accounts and to provide employees real-time access to theirGPF Accounts. Therefore, to extend such facilities to Group-D Government employees of theState, a dedicated GPF module has been developed in IFMS.

Administration and online maintenance of General Provident Fund (GPF) of Group-D Governmentemployees of the State in the office of Directorate of Pension, Provident Fund & Group Insurance(DPPG) has been introduced in terms of order No. 734-F(J) dtd. 28.02.2018.

Work has started in full swing for infrastructural and administrative update jobs.

ASSISTANCE TO POLITICAL SUFFERERS (APS) BRANCH

A.P.S. Branch is borne in the joint establishment of Finance Department. This Branch is responsible todeal with the matter for providing monthly allowance to the freedom fighters and the dependent member(s)of their family under the new scheme as per memo no. 04 – A.P.S. dated 15.01.2013 who were in receiptof such allowance from this Branch under the earlier scheme since discontinued with effect from 1 Febru-ary, 2013. This Branch is located at 4, Lyons Range, Kolkata-700 001. It is administered in terms of Rulesof Business framed under Article 166(31) of the Constitution of India.

The present staff strength is furnished below:

Designation of post Present Strength

Joint Secretary 1

Deputy Secretary 1

Officer-on-Special-Duty 1

Section Officer 1

Head Assistant 1

Upper Division Assistant 3

Group-D (Franking Machine Operator) 1

Total 9

Objective

Sanction and grant of monthly allowance to the freedom fighters and their eligible dependent members.

Nature of work and responsibility

Continuation of monthly allowance cases already sanctioned by Finance Department is the main job. Theexpenditure is debitable to the Head “2235-Social Security and Welfare-60-Other Social Security andWelfare Programmes-200-Other Programme-Non-Plan-034-Payment of monthly allowance to politicalsufferers for 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.

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 cases % of cases No. of pendingYear Balance added Cases disposed of disposed of cases

2017-18 4 168 172 170 98.84% 2

DIRECTORATE OF SMALL SAVINGS

The Directorate of Small Savings, a Directorate under the Finance Department , Government of West Bengal,with headquarters at Jessop Buildings (Ground Floor), 63, Netaji Subhas Road, Kolkata – 700001 has 19(Nineteen) District/ Regional offices in the districts including one at Jessop Buildings (Ground Floor), 63,Netaji Subhas Road, Kolkata 700 001 for Kolkata Zone. The headquarters office is headed by the Director,Small Savings & E.O. Joint Secretary, Finance Department and the zonal offices are headed by the DeputyDirectors of Small Savings, who are the members of the West Bengal Civil Service (Executive) cadre.

The Directorate of Small Savings started functioning in the 1970s to promote the habit of savings amongthe citizens and provide an alternative mode of savings both in the rural and the urban sectors. 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 the headquarters and districts are given below:

A) STAFF PATTERN AT HEADQUARTERS

1. Director, Small Savings 1 1 Nil

2. Deputy Director, Small Savings 1 1 Nil

3. Assistant Director (Headquarters) 1 1 Nil

4. P.A. to Director (Stenographer) 1 1 Nil

5. Liaison Officer 1 1 Nil

6. Senior Statistical Assistant 1 1 Nil

7. Head Clerk 1 1 Nil

8. Typist (Grade-I) 2 2 Nil

9. Upper Division Clerk 5 4 1

10. Lower Division Clerk 6 Nil 6

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 3Total 29 16 13

B) STAFF PATTERN IN THE DISTRICTS

1. Deputy Director, Small Savings 20 2(Kolkata & 18 **Siliguri Offices)

2. District Savings Officer 19 19 Nil

3. Savings Development Officer 366 42 324

4. Accountant-cum-Cashier 20 Nil 20

5. L.D.Clerk 10 1 9

6. U.D.Clerk 10 Nil 10

7. Driver 56 38 18

8. Group ‘D’ Staff (Grade-I) 19 19 Nil

9. Group ‘D’ Staff (Basic Grade) 37 12 25

Total 557 133 424

** Two Deputy Directors are assigned the Additional Charge of the District Offices of Hooghly and Howrah and the rest of theDistrict offices are run by Deputy Magistrate & Deputy Collectors.

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 2017-18 was ̀ 76,967.80 crore, registeringand increase of 21% over the collection of ̀ 63,392.29 crore achieved in 2016-17. The net small savingscollection in 2017-18 was ` 11,218.57 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 22,765 agents (SAS& MPKBY) throughout the state. Among the total number of agents, there are 12,358 S. A. S. and 10,407M.P.K.B.Y. agents.

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 Offices SmallSavings Schemes with current interest rates and attractive slogans and pictures at major RailwayStations, bus stands, through daily newspapers etc.

2) Announcements through Public Address System at haats, bazaars, street corners, melas.3) Display of colorful flexes, festoons and banners to display at all the offices of Gram Panchayat, 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 about Small 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 class

affiliates from the grapple of unauthorised money lenders and unauthorised “chit funds”.

Departments/ Directorates involved

1. Ministry of Finance, Department of Economic Affairs (Budget Division), Government of India, NorthBlock, New Delhi

2. Ministry of Communications & I.T., Department of Posts, Government of India, Dak Bhawan, NewDelhi

3. National Savings Institute (NSI) under Ministry of Finance, Government of India, C.G.O. Complex,‘A’ Wing, 4th Floor, Seminary Halls, Nagpur – 440 006Website : http://nsi.india.gov.in

4. State Bank of India & some Nationalised Banks :Department of Economic Affairs makes policy. Department of Posts acts as agent, keeps record ofmonetary transactions, maintains accounts of Small Savings and gets agency charges from EconomicAffairs Department. National Savings Institute imparts training to postal staff and agents.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, 18732. Government Savings Certificate Act, 19593. Public Provident Fund Act, 1968

Rules observed

1. Public Provident Fund Rules, 19682. Post Office Savings Account Rules, 19813. Post Office Recurring Deposit Rules, 19814. Post Office Time Deposit Rules, 19815. Post Office Monthly Income Account Rules, 19876. Senior Citizen Savings Schemes Rules, 20047. Sukanya Samriddhi Account Rules, 2014

Schemes Running / Activities

To promote Small Savings the following schemes are implemented :

Sl. No. Name of Scheme Rate of interest Rate of interest(in %) w.e.f. (in %) w.e.f.

31.03.2017 to31.12.2017 01.01.2018 to 31.03.2018

1. Savings Bank Account 4 4

2. P.O.Time Deposit ( 1 Yr) 7 6.6

3. P.O. Time Deposit (2 Yr) 7.1 6.7

4. P.O. Time Deposit( 3 Yrs) 7.3 6.9

5. P.O. Time Deposit (5 Yrs) 7.8 7.4

6. Recurring Deposit (5 Yrs) 7.3 6.9

7. Sr. C.C. ( 5 Yrs) 8.5 8.3

8. M.I.S. (5 Yrs) 7.7 7.3

9. N.S.C. ( 5 Yrs) 8 7.6

10. P.P.F. 8 7.6

11. K.V.P. 7.7 7.3

12. S.S.A. 8.5 8.1

Circulars

Department of Economic Affairs (Budget) issues circulars from time to time to control monetary transactions

by 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 and

Disbursing Officer of the office of the Directorate of Small Savings (Headquarters). The different Deputy

Directors of Small Savings themselves act as Drawing and Disbursing Officers for the respective district

offices of the Directorate. The accounts of the Directorate are audited on behalf of Accountant-General

(A.&E.), West Bengal on regular basis.

Present status of the Directorate

As a result of extensive campaign and publicity on Small Savings, the collection on small savings Schemes

has considerably increased during the past three years. The Gross Collections for the Financial Years:

2015-16, 2016-17 and 2017-18 stood at ` 51,679.40, ` 63,392.29 and ` 76,967.80 Crores respectively.

In fact, the State of West Bengal was in the top position in yearly Small Savings Collection over the past

three years in India. Awareness among the general public has also raised to invest in Small Savings Schemes

instead of Non Banking Financial Companies (NBFC).

Out of 366 posts of Savings Development Officers (Sv.D.O.) 324 posts are lying vacant and only 42 posts

are functioning. In spite of that, the Savings Development Officers who are working in different Blocks in

the Districts have also a great contribution to achieve these performances. The B.D.O.s engage the Sv.D.O.s

in all sorts of work other than that of Small Savings. This needs to change to improve small savings

activities and to accomplish the objective of nation-building.

The Headquartered office of Small Savings Directorate as well as all the District/ Regional offices under its

control have been computerized.

Sl. No. Name of Scheme Rate of interest Rate of interest(in %) w.e.f. (in %) w.e.f.

31.03.2017 to 31.12.2017 01.01.2018 to 31.03.2018

E-GOVERNANCE GROUP

In the month of February, 2016, Government of West Bengal established e-Governance Group underAudit Branch of Finance Department to deal with the issues and policies relating to Government ReceiptPortal System (GRIPS), Integrated Financial Management System (IFMS) and the matters related to Internetand Intranet connectivity through WBSWAN and MPLS-VPN to all the Directorates of Finance Department.

Prior to formation of this Group, Data Processing Centre (DPC), a Cell under Finance Budget Wing hadbeen entrusted upon for the above mentioned work including computerization of Treasuries, differentWings of Finance Department and DPPG. With the formation of this Group, DPC has been brought underits 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 late eighties and earlynineties, the State Government decided to take up computerization of Treasuries in 1994 and DPC wasentrusted with the task of supervision of computerization of Treasuries in West Bengal. The job was donein a phased manner with the cooperation of the Directorate of Treasuries & Accounts and with the assistanceof WEBEL and NIC.

In all, 88 Treasuries/ PAOs including Delhi Pay & Accounts Office and one e-Treasury at DTA were fullycomputerised and working as standalone units. Some systems of the Treasuries were restructured befittingworking in computerised environment. All the Treasuries were linked with Directorate of Treasuries &Accounts (DTA) utilising WBSWAN backbone and Dial-up networking for transmission of data, whichwere processed for generation of MIS reports in a server at DTA working with the application package“CTDR” (Consolidated Treasury Data Repository) developed and maintained by TCS. An e-mail serverwas installed at DTA connecting all the Treasuries with intra email.

DPC has also been associated with computerization of a few other Wings of the Finance Department, e.g.Finance Accounts, Directorate of Pension Provident Fund & Group Insurance (DPPG), Finance Budget,Medical Cell etc.

In 2012, the State Government decided to introduce Integrated Financial Management System (IFMS)Project for better control on State Finances, better accounting of State Receipts and Payments, better FundManagement with transparency & accuracy and initiated necessary preparation in this regard. CMC Ltd(now TCS) was appointed as System Integrator for the Project. It is being implemented in a phased manner.This provides real time financial information. It was introduced with effect from 1 April 2014 withe-Bantan (Budget allocation) Module. As required for this purpose, MPLS VPN - a dedicated and reliableNetwork system has been established connecting 5 Directorates, namely Treasury, Registration, CommercialTax, Excise and Land. Accordingly, the State Government has restructured the existing system of fundallocation and financial transactions. With the introduction of IFMS, work of Treasuries has been broughtunder a Centralised Treasury System (CTS).

Hierarchy of E-governance Group is graphically given below in the following flow chart.

Additional Chief Secretary

Secretary/ Joint Secretary

IFMS Cell:

Joint Secretary (e-Gov Group) 1 Nil 1

OSD & e.o. Deputy Secretary/ 5 5 NilAssistant Secretary (e-Governance Group)

Total 6 5 1

At present, ten more W.B.A&A.S. Officers have been deployed in deputation from Finance (IA) Deptt forday-to-day functions of the different Modules under IFMS. Moreover, one Accounts Officer and AssistantSecretary, Finance (Budget) Department has been working as OSD in e-Governance Group.

Senior System Analyst & e.o. Deputy Secretary 1 1 Nil

Assistant Secretary/ Deputy Secretary 1 1 Nil

Section Officer 1 2 Nil

Data Preparation Officer* 1 Nil 1

System Analyst* 1 Nil 1

Data Entry Operator, Supervisory Grade 3 Nil 3

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 1 3

Total 45 9 37

*These posts are ex-cadre posts and are filled from the Section Officers of Secretariat Common Cadre. At present, two SectionOfficers and one Deputy Secretary, WBSS are supervising the work of DPC. Moreover, one Data Entry Operator (Contractual)from WTL is 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 online UPS batteries for Treasuries and computer consumables for different wings of

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.12. To supervise and establish e-Office based file movement system within 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

Local Fund/ Deposit Account Operator Covered - 3500

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 5 Crore in 2017-18)

IFMS is divided in 6 Main Modules – e-Bantan, e-Billing, CTS, e-Pradan, GRIPS, HRMS.

(CTS – Centralised Treasury System, GRIPS – Government Receipt Portal System, HRMS – HumanResource Management System)

Modules of IFMS:

e-Bantan (Online allotment)

The objective is to provide fastest allotment to the farthest 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 earlier

system which used to take at least a month. Withdrawal of fund can also be possible on real-timebasis. As being tightly coupled with Treasury, funds get updated instantly for billing.

e-Billing (Online preparation & submission of bills)

It facilitates online preparation and submission of bills by DDOs to Treasuries/ Pay & AccountsOffices in digitised format. It is a 24X7 online billing platform available to all DDOs for preparationand submission of bills 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, e-Billing, Online PL module of IFMS, thetotal Payment cycle comes down drastically 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 of stipends/ scholarships like Yuvashree, Kanyashree,Shikshashree etc. Online payments to external stakeholders like CESC, WBSEDCL, BSNL are alsodone through this system. 3.78 crore beneficiaries received their claim online during 2017-18.

GRIPS (Government Receipt Portal System)

This portal is already under operation as a stand-alone portal which is being brought in IFMS portalsince November, 2016. It is a Web-based Application for online receipt of Tax & Non-Tax revenues ofdifferent 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,Medical entitlements, Transfer posting and joining, Loan management, Promotion management,Stakeholders, Arrears, TA/DA management, Training module of all Government employees across

the State and Payroll module for all Grant-in-aid employees, waged employees are processed throughHRMS now. Other sub-modules like Appraisal, Deputation, Exit management, Recruitment, Manpower& Confirmation sub-modules are in their deployment phase.

Apart from the above, the following have also been envisaged which are in the process of development:

1. Development of Mobile App of WBIFMS :

It will provide real-time information and utility to the user on their mobile phone. Tax payerswill be able to deposit taxes through the mobile app. HRMS Employee can also be able to applyfor Leave, Loan etc. by using the Mobile App. User having mobiles supported with Android 6X& iOS 10X shall have the access of such Mobile App of WBIFMS.

2. AGWB (A&E) Interface:An interface in IFMS has been made available to the Office of the AGWB (A&E) for smoothdownloading of monthly Accounts from the Treasuries/PAOs at the end of the every month.Such Downloaded Accounts is used by the Office of the AGWB for compilation of State Accountsin VLC. A list of reports on the monthly accounts of all the Treasuries/PAOs is also available fornecessary review as per the requirement of such office.

3. GPF Module:

A dedicated online portal for Gr-D Employees of the State to ensure real-time entry of depositsand withdrawal transactions, accounting of Interest, on time final payment processing beingmanaged, through DPPGWB centrally. Misappropriation, misclassification, chance of missingcredit etc has been fully eliminated after introduction of Online GPF module. GPF Module willhelp better management of GP Fund of all employees.

4. CBMS Module:

CBMS, the Centralized Budget Monitoring System enables all the departments to identify theCentrally Sponsored Schemes, Central Sector and State development Schemes operational in theState. All information related to a particular scheme i.e. Opening balance lying unutilized againsta particular Central Schemes at the beginning of a Financial Year, Central share, State shareprovisioned for each Centrally-Sponsored Schemes, Budget Allocation for the current year, Re-appropriation/augmentation, DDO-wise expenditure including physical progress of all suchschemes will be obtained through CBMS. Monitoring of Financial and Physical Progresses ofScheme can be possible from the MIS & Dashboard available with all the departments.

5. AAFS Module:

Online Administrative Approval of all projects (works, non works, procurement etc.) under Planheads and financial sanction of phasing of the approved amounts over the life cycle of theproject. Year-wise information to budget about fund-blocking, project-wise fund allotment in-stead of mere head-wise, rational phasing, physical-financial progress of projects are new fea-tures of this module which may also be extended in other financial endeavours.

6. SBMS Module:

This is an application of monitoring schematic funds (routed through budget or otherwise) trans-ferred to Institutional, Parastatal Bank accounts through integration with lead bank servers. De-partment-wise, state-wise MIS reports on the utilization of those outlaid funds beyond the con-trol of Treasury could be obtained with this module.

7. Auditor’s Interface:

An auditor’s interface is available in IFMS, through which necessary Information Query/BillPrints/Payment status/Receipt status/Annexure/reports etc. can be viewed and downloaded at

the time of Audit by the auditors in the office of the auditee i.e. DDO/Treasuries/PAOs/ Localbodies. This ‘Auditor’ Login is given to the auditors for the period of audit and can only beaccessed by the concerned auditor only.

Following Modules/functionalities of IFMS were implemented within 31.03.2018:

i) Inter-Treasury Transfer of fund into Deposit Account

ii) Specific Allotment ID-wise Budget Withdrawal Process

iii) Integration with e-Pension Portal

iv) New TR Form 51 introduced in digitised format

v) One-time Pension Payment Processing Functionality introduced in CTS Pension

vi) The payment of the Salary of the employees of Zilla Parishads under Panchayat & Rural DevelopmentDepartment, West Bengal through Portal-to-Portal integration between i-OSMS and IFMS

vii) Payment of all Scholarships/Grants (K1, K2, etc.) under “Kanyashree Prakalpa” are now being paiddirectly into the Bank Account of the beneficiaries through IFMS-Kanyashree Portal integration.

viii) HRMS Payroll Processing, Leave management, Pay fixation, LTC management, Medical Entitlements,Transfer Posting and Joining , Loan management, Promotion management, stakeholder, Arrear,TA/DA management, Training module of all Government employees across the State and Pay Rollmodule for all Grant-in-Aid employee, Waged employees.

ix) GRIPS (Online Receipt)

1. MPLS-VPN Network Connectivity – This is a dedicated network project which aims to integrate allthe offices of 5 Directorates of the State Govt. (Directorate of Try & A/cs., Directorate of CommercialTaxes, Directorate of Registration & Stamp Revenue of Finance Department, Directorate of Excise ofExcise Department and Directorate of Land Records & Surveys of Land & Land Reforms Department).In all 930 offices have been linked with State Data Centre. This project is a part of IFMS Project.

2. WBSWAN Connectivity– This is a secondary network project operational in Directorate of Try &A/cs., Directorate of Commercial Taxes, Directorate of Registration & Stamp Revenue of FinanceDepartment, Excise Department and Directorate of Land Records & Surveys of Land & Land ReformsDepartment. The network is operational in the event of failure of MPLS-VPN Connectivity.

3. Workflow based File Tracking System (WFTS):

WFTS is web based application package developed by NIC is being implemented in Govt. Depart-ments for searching of files, letters, and memorandums etc easily and speedily. For this purposecomputers and internet facility to different Groups/Wings of Finance Departments have been pro-vided. The same has been replicated in other Departments.

Targets

1) Implementation of all sub-modules under HRMS2) Development of Mobile App3) Implementation of AG-VLC Accounts module4) Implementation of GPF Module5) 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

Achievements

1) Implementation of e-Bantan, e-Pradan, e-CTS, e-Billing and HRMS (payroll), Payroll processing, Leavemanagement, Pay fixation, LTC management, Medical entitlements, Transfer posting and joining,Loan management, Promotion management, Stakeholder, Arrears, TA/ DA management, Trainingmodule of all Government employees across the State and Payroll module for all Grant-in-Aidemployees, Waged employees under IFMS project.

2) MPLS connectivity to 4 Directorates of Finance Department (Treasuries, Registration, Excise andCommercial Taxes) as well as to the Directorate of Land Records & Surveys of Land & Land ReformsDepartment

3) Redundant connectivity (WBSWAN) for all locations as concerned under MPLS

4) Procurement of hardware, software and computer consumables for Finance Department, Treasuriesand DPPG and maintenance thereof

Plan Expenditure during 2017-18

(Demand No. 18)

Budget Revised ActualHead of Account Estimate Estimate Expenditure

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

2054-00-097-SP-001-V-77 - 300.00 300.00 211.65Computerisation of Treasuries

2052-00-090-SP-004-V-77- 150.00 150.00 105.24Computerisation of Fin. Deptt. (DPC)

2052-00-090-SP-005-V-77 -IFMS 775.00 1616.44 1579.39

2052-00-090-SP-005-V-28 -02 –IFMS 15.00 15.00 NIL

Hardware and software procurement during 2017-18

PC LJ DM Line Laptop Scanner UPS AntiPrinter Printer Matrix Virus

Printer

For Finance Department 119 59 Nil Nil 4 76 123 211

For Treasury Offices 242 67 88 5 Nil 30 6 613

For DPPG 40 12 Nil Nil Nil 8 Nil Nil

Number of cases received, disposed of and pending

No. of cases No. of cases No of cases Percentage of No. of casespending from added during disposed of cases disposed of pending at theprevious year 2017-18 end of the year

3 942 931 98.83 11

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 involvement ofany 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 & Convener Joint Secretary, Medical CellOSD & Addl. Director of Health Services, UttarkanyaMedical Officers posted in this Cell on deputationfrom Department of Health & F.W.Deputy Secretary, Medical Cell

SI. No. Designation of Post Sanctioned PresentStrength Strength

1. Special Secretary as Chairman of WBHSA 1 1(from IAS or WBCS(Exe.))

2. Joint Secretary (from WBA & AS or WBSS) Nil 23. Deputy Secretary (from WBSS) 1 14. Assistant Secretary (from WBSS) 1 Nil5. Medical Officer (Deputed from Deptt. of Health & FW) Nil 26. Officer-on-Special-Duty (from W.B.A & A.S cadre) Nil 157. Accounts Officer & ex-officio Assistant Secretary (from 1 1

W.B.A & A.S cadre)8. Section Officer 2 39. Accountant (in the rank of S.O.) 2 210. Head Assistant 2 211. Upper Division Assistant 22 1812. Lower Division Assistant 4 Nil13. Group ‘D’ Staff 3 6

Total 39 53

1. A dedicated portal https://wbhealthscheme.gov.in has been designed and developed by NIC, WB,security-audited and hosted in August 2014 covering the following e-Governance Services with re-spect 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) Preparation of bill by Healthcare Organisation using Health portal.f) Seeking permission for providing treatment in certain categories through Health portal.g) View facility on name and maximum approved rates of available Procedure or Investigation or

Implants.h) MIS on DDO-wise Enrolment of Employees and Pensioners.i) Status Query for Employee, Pensioner, HCO and different levels of users of Government on

aforementioned e-Services.j) Based on proposal from NIC, two SSPs and four DEOs have been deployed in Medical Cell and

they have been provided required ICT equipment for successful implementation of theapplication.

2. Based on decision of the competent authority of Finance Department, the following e-Services havebeen integrated in the aforementioned portal during August 2014 through December 2014 as per‘West Bengal Health for All Employees and Pensioners Cashless Medical Treatment Scheme, 2014’.

a) Online Enrolment by Govt. Employee/ Pensionerb) Online Verification by the concerned DDO & generation of Beneficiary-wise Certificate of En-

rolmentc) 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 by 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 (300 officials of 87 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 availablein 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 note sheet preparation through application by the respective Dealing As-sistant

d) Online cashless treatment bill receiving and bill distribution among the dealing assistants

Empanelled private Health Care Organisation (HCO)

No. of private empanelled HCO and Diagnostic Centre: 114.

No. of private empanelled HCO providing facility on Cashless mode upto Rupees one lac: 87.

No. of private empanelled HCO providing facility on Reimbursement mode: 27.

Expenditure on Medical Reimbursement scheme Head of Account and Year-wise

07-Medical 12- MedicalFinancial Year Reimbursement Reimbursement under Total (in `̀̀̀̀)

(in `̀̀̀̀ ) 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

2017-2018 2,20,38,784.00 154,22,10,762.00 156,42,49,546.00

Expenditures on Cashless scheme Head of Account-wise in 2017-18

( ` in Crore)

Head of Account 2017-18

2075-00-800-NP-004-V-12 (For Govt. Employees) 35.50

2071-01-800-NP-004-V-12 (For Govt. Pensioners) 27.08

Number of files/ cases received/ disposed of and pending during the year 2017-2018

2017-18

Files received 2212

Files disposed of 1501

Files pending 701

Receipt & Disposal of Bills on Cashless Treatment from 01/04/2017 to 31/03/2018

From 01/04/2017 till 31/03/2018

Bills received 29740

Bills processed 30100

Bills pending 4487

INTERNAL AUDIT BRANCH

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)Department as per Finance Department’s Memo No. 9727-F dtd. 17.10.2001. This Department is headedby Commissioner, Internal Audit & Ex-Officio Principal Secretary to the Govt. of West Bengal. Underhim, two Joint Commissioners supervise the Internal Audit teams, comprising Internal Audit Officers.One Joint Commissioner and Ex-Officio Joint Secretary has an additional responsibility of administrativefunctions. In the headquarters, one Cell (I.A.H.Q) is functioning for audit planning, programming,deployment of officers in Internal Audit teams, finalization and dispatch of internal audit reports etc.Another cell (Administrative Cell) is dealing with work related to establishment matters. Organizationalset-up of the Department may be shown in the diagram furnished hereunder:

Acts administered

The core function of the Finance (IA) Department is not administration of a specified Act, but encompassesalmost all Acts and Rules and Orders as related to the Departmental functions of the Government whichcome under the purview of internal audit.

Minister-In-Charge, Finance Deptt.

Commissioner, Internal Audit & ex-officioPrincipal Secretary, Finance (IA) Deptt.

Joint Commissioner-I &e.o. Joint Secretary

Joint Commissioner-II

Admn. Cell(Estt. function)

5 Nos. of Post:Dy. Commissioner &

e.o. Dy. Secy.

Internal Audit teamcomprising Internal

Audit Officer

Internal Audit teamcomprising Internal

Audit Officer

As per Finance Department Notification No. 9547-F dtd. 24.9.2002, the method of recruitment of officersto different posts of Finance (IA) Department vis-à-vis sanctioned strength and present strength is givenbelow:

Sl. Designation of Post Sanctioned Present Vacancy RemarksNo. Strength Strength

1. Commissioner, Internal Audit & E.O. 1 Nil 1 Vacant sincePrincipal Secretary to Govt. of West Bengal 01.06.2013

2. Joint Commissioner & Ex-Officio 1 1 NilJoint Secretary

3. Deputy Commissioner & 5 Nil 5Ex-Officio Deputy Secretary

4. Internal Audit Officer (IA) 108 69 39(Effectively 09

at Headquarters)

5. Assistant Internal Audit Officer, (IA) 32 Nil 32

Information relating to other officers and staff

Sl. Designation of Post Method of Sanctioned PresentNo. recruitment strength strength

1. Section Officer By transfer from 1 1Secretarial Service

2. Stenographer/ Personal Secretary/ Senior -Do- 5 1Personal Asstt./ Personal Assistant

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 9

Objectives/ Nature of Work/ Responsibilities

(a) The basic objectives of Finance (Internal Audit) Department are:To ascertain -(i) The reliability and integrity of financial and operating information as well as the means utilized

to 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,State Undertakings and Autonomous Bodies, Local Bodies and three-tier Panchayati Raj Bodies,and such other 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.in various 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 Government is involved.It shall also be responsible for conducting special audit and examination or verification of anyaspect of Govt. activity as expressly directed by State Govt.

(ii) The Internal Audit shall be conducted at such periodicity and with such scope as may be decidedby the Commissioner of Internal Audit with the concurrence of State Government.

(iii) Internal Audit shall include such internal checks, examination, test and verification as thisDepartment may consider necessary and crucial in consultation with the State Government.The verification shall include physical verification of cash and cheques, stocks, stores,manpower, goods, scrips, shares, debentures, securities, investments, land and buildings, plantsand machinery and any other tangible or intangible assets or property of State Government orthe auditable 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 andconventions which are in existence and will have to point out to the Govt. weaknesses anddifficulties in implementation thereof or observance as noted in course of audit or specialaudit and will be responsible for suggesting to the Govt. needed changes and modificationstherein. This Department will not enforce in the course of audit any change of procedure orpractice in any auditable unit without consulting the Finance Department or such otherDepartment as State Government may expressly 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.

This Department conducts internal audit on the basis of annual audit programme chalked out at thebeginning of a year and also conducts special audit when requested by various Departmental Heads ofthe State Govt. Moreover, it performs other special types of work, such as system audit, special audit asassigned by various Departments of the State Govt.

This Department has conducted the following special audit on the basis of request from differentDepartments of the Govt. and Finance Department approval during 2017-18

Sl. No. Name of the Department Subject in brief

1. WBMDFC (Skill Devt Programme) Special Audit

2. GTA Special Audit Part-II Special Audit

3. Central Dairy, Belgachia Special Audit

4. District Drug Control Office, Murshidabad Enquiry

5. Special Audit on Fund Surrender in the Districts of Special auditNorth 24 Parganas, South 24 Parganas, Howrtah, Hooghly

6. Presidency University Special audit

7. West Bengal Housing Board Special audit

8. West Bengal Health Recruitment Board Special audit

The department has conducted 08 (eight) internal audit operations in different W.B. Govt. Offices apartfrom conducting Special Audit as mentioned above.

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 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 withthe audit 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 Audit disposed of cases pending

registered registered casesdisposed 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

2017-18 4 4 8 8 100% Nil

Notes: * In addition to above, 319 nos. of other files in connection with establishment work and internalaudit reports were handled and disposed of by Finance (IA) Department during the year.

LAW CELL

The Law Cell of this Department is entrusted upon to deal with court cases related to pay and servicematters of Govt. employees/ employees of statutory bodies/ aided educational institutions etc, all mattersincluding chit fund and other miscellaneous cases in which financial involvement of the Finance Departmentin particular and the State in general is involved. The prime objective of this Cell is to supervise, monitorand pursue the court cases keeping continuous contact with other Departments/ Directorates and otheroffices for attending and defending the same promptly and effectively on behalf of the State dependingupon policy of the State.

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

1. Commissioner 1 1 Nil

2. Deputy Secretary 1 1 Nil

3. Senior Law Officer 1 1 Nil

4. Section Officer 4 2 2

5. Head Assistant 1 1 Nil

6. Upper Division Assistant 9 8 1

7. Typist, Supervisory Grade 1 Nil 1

8. Typist, Grade-I 4 2 2

9. Muharrir, Grade-I 1 1 Nil

10. Group-D, Grade-I 1 1 Nil

Total 24 18 06

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 Departments in accordance withextant rules and laws for proper adjudication.

4) To file Affidavits/ Affidavits-in-position/ Replies etc., wherever necessary, before the Hon’bleSupreme Court, 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 onday-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 Court

b) Hon’ble High Court at Calcutta & High Courts in other States

c) West Bengal Administrative Tribunal

d) Central Administrative Tribunal

e) District Courts, Consumer Forums etc.

2. Original Application and Writ Petition received from advocates are dealt with immediately andsimultaneously, necessary instructions are sent to the concerned Departments/ Directorates/ Offices.

3. To offer views of Law Cell in respect of files as referred to by other Branches/ Groups/ Cells of thisDepartment and other Departments.

4. To brief the advocates and to hold consultation with them as and when necessary.

5. To affirm necessary affidavits before the Hon’ble Supreme Court, High Court, District Courts andTribunals, 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 Initiatives

1. Almost in all new cases, advocates are engaged immediately from the approved list of advocates andtheir 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 & Achievements

1. Over the last few years, Law Cell has achieved remarkable success in winning court cases in order toprotect the interest of the State.

2. Officers and staff of Law Cell function in a manner of co-ordination as a team to safeguard theinterest of the State.

3. Contempt matters are accorded special care and importance and are handled and monitored properlyto 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.

The entire Cell has been provided with computers and accessories. The process of computerization ofmovement of the files (WBFTS) and dealing of files by e-filing have been started. Two sophisticatedscanners have been installed to store all financial rules, judgements, memoranda/ circulars, buff-sheetsand Reasoned Orders passed by the Additional Chief Secretary of this Department which are often requiredin dealing with court cases. Considerable progress has been made in this field.

Number of files/cases received and disposed of

Financial Opening Total files including New files / No. of % of cases CasesYear balance cases received / added & cases disposed of pending

communication initiated by the Cell disposed of

2011-12 36 1745 1690 96.85 55

2012-13 55 1993 1925 96.59 68

2013-14 68 931 852 91.51 79

2014-15 79 920 805 87.50 115

2015-16 115 842 734 87.17 108

2016-17 108 571 507 88.79 64

2017-18 64 184 176 95.65 8

RIGHT 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 (SPIO) 1Section Officer 2U.D.Assistant 3Group-D staff 1

Total 7

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.

Nature of work/Responsibilities

Subject to the provisions of this Act, and the amendments thereof introduced by the appropriate authorityi.e. GoI, all citizens shall have the right to information. A person who desires to obtain any informationunder this Act shall make a request to the SPIO of this Department in writing or through electronic meansin English or Hindi or in the official language of the area in which the application is being madeaccompanying requisite application fees of ` 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 of 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, she/he may within thirtydays from 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 informationor destroyed 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: 09-07-2009, No. 1/3/2008-IR dated 25-04-2008 & No. 1/4/2009-IR, dated:05-10-2009 of Government of India, Ministry of Personnel, Public Grievances & Pensions, Departmentof Personnel & Training.

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/ Pendingdisposed of

2011-12 398 398 Nil2012-13 455 455 Nil2013-14 450 450 Nil2014-15 233 233 Nil2015-16 174 174 Nil2016-17 249 249 Nil2017-18 184 184 Nil

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 SFCsAct, duly approved by Govt. of West Bengal and notified in the Kolkata Gazette.

With its head office at Bidhannagar, Kolkata and 3 (three) branches Offices situated in different districts,the Corporation has been playing an important role for industrial development of the State as mandatedby 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 isalso mentored 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 2018 (as per audited Balance Sheet) was asunder:

Shareholder Holding in ` CroreState Government (*) 227.01Life Insurance Corporation of India 0.20Public Sector Banks 0.09Co-operative Banks 0.02Others 0.03Total 227.35

(*) Transfer of 1018520 Ordinary Shares and 140000 Special Shares held by SIDBI to Government ofWest Bengal is yet to be formalized as the acceptance for share transfer from Government of West Bengalis pending till date.

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 society. These support awide 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 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 SharingThe Corporation offer support to entrepreneurs through proper counselling 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.

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 3 brancheslocated at Siliguri, Durgapur and Kolkata.

These branches along with the Head Office of the Corporation cater to the credit needs of all the districtsof West Bengal. The organizational details including the existing manpower position is elaborated in thefollowing table.Staff pattern and present staff strength

Sl. No. Designation of Post Sanctioned strength Present strength Vacancy1 Managing Director 01 01 Nil2 General Manager 04 02 023 Deputy General Manager 08 07 014 Chief Manager 11 01 105 Manager 17 11 066 Deputy Manager 34 25 097 Officer 59 32 278 Senior Assistant 28 13 159 Junior Assistant 34 08 2610 Clerk-cum-Typist and 73 08 65

Telephone Operator11 Daftari, Peon, Water

boy and Driver 51 5 46Total 320 113 207

Credit Delivery Mechanism

To provide the best service to the entrepreneurs of the state, the Corporation has been constantly improvingits Credit Delivery Mechanism (CDM). Senior officials heading the branches have been delegated withadequate sanctioning and disbursement powers pertaining to financial assistance so that entrepreneurs atthe District level need not come a long way to the headquarters for availing of the required service.

To ensure that the entrepreneurs get credit delivery in time and make repayment of dues properly, BranchOffices 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 inthe assisted units for the years 2016-17 and 2017-18.

Sl.No. Financial Year Application Received Loan Sanctioned Employment Loan RecoveryPotential Disbursed

Number Amount Number Amount Number Amount Amount1. 2016-17 80 13181.92 77 12202.52 522 13307.50 8291.74

2. 2017-18 57 10397.00 53 10295.00 579 9729.00 5253.00

It can be seen that the Corporation has in FY18 achieved ` 102.95 crore in sanction against a target of` 300.00 crore. Similarly, total amount of Disbursement was ` 97.29 crore against target of ` 250.00crore. In Recovery, against a target of ` 280.00 crore, achievement was ` 252.53 crore.

Snapshot of overall performance ( ` in crore)

Financial Year 2016-17 2017-18Loan Portfolio 645.91 548.31Effective Sanction 122.03 104.62Disbursements 133.07 97.28Recovery 282.92 252.53Total Income 111.14 86.60Total Expenditure 96.60 77.39Operating Profit 14.54 9.21Gross NPA % 25.90 36.88Net NPA % 20.76 28.96

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 buildingby virtue of which the authority has prevented outflow of huge fund in the form of rent. Constructionwork of an additional floor (5th floor) is in progress. The head office is supported by an extension office atBarasat. The branches (previously 13 in number) have been reduced and merged and the Corporation isnow functioning with 3 nos. of branches. This reorganization has been done with a view to reduce theadministrative expenses of the Corporation.

Upgradation of IT System

In line with IT Vision Policy, the Corporation is in the process of implementation of an upgradation planof the existing system. Major modules have been introduced for testing during the year and expected to befully functional in 2018-19. To overcome obsolesce and heterogeneity of legacy system and to ensure realtime visibility of HR data, Corporation is also in the process of implementing fully-integrated computerizationHR / Payroll system including its integration with bio-metric system of all branches and Head Office.

I S O CertificationBureau of Indian Standards (BIS) issued Renewal Licence for a period of 3 years valid from 28 January2016. During the year, work on upgradation of the ISO manual from ISO 9001:2008 to 9001:2015 hasbeen completed and the Corporation is expected to get ISO 9001:2015 certificate from BIS soon.Personnel and AdministrationThe manpower strength of the Corporation, on superannuation of 9 employees during 2017-18, stood at113 at the end of March, 2018 as against 121 at the end of March 2017 vis-à-vis sanctioned strength of319.CORPORATE GOVERNANCE:(a) Board & Executive Committee Meetings:During the year 2017-18, the Corporation conducted 3 meetings of the Board of Directors and 2 meetingsof the Executive Committee.(b) Audit Committee:The Audit Committee functions as a sub-committee of the Board. The Committee met 3 times during theFY 2017-18.(c) Internal Audit:Internal Audit calendar of FY 17-18, as approved by the Audit Committee of Board, has been completedby the internal audit cell of the Corporation. The internal audit work is done by CA firms appointed froma panel of auditors selected from RBI panel of auditors and compliance issues are taken care of by the in-house audit cell.As a measure of additional internal control, pre-disbursement credit audit was done during the year for alllarge loans after sanction and before first disbursement. The Audit Cell and external firms also conductroutine audit as per the audit plan covering all the operational areas including the legal aspects, finance,accounts and administrative matters and the reports are placed before the Audit Committee for its deliberationand action.Current Policy / CircularsThe Corporation normally acts on the basis of circulars, issued by SIDBI (Small Industries DevelopmentBoard of India) and RBI from time to time, in conducting their primary activities. Internal Circulars areissued for administrative exigencies.Asset QualitySince its inception in March 1954, the Corporation conducted its activity as a development institutiontaking a promotional role for development of first generation entrepreneurs, assisting units coming up inbackward areas and in order to serve social objectives, financial strength of the promoters was not madethe sole consideration for financing. The Corporation has all along taken a positive attitude in financinggreen field projects and taking thereby greater risk in credit decision compared to the commercial banks.As a result, the Corporation has to keep strict follow-up for recovery of loans to prevent high incidence ofnon-performing assets. However, the Corporation has been impeded in recovery efforts by high incidenceof litigated cases and business depression in certain industrial sectors of late. This has resulted in increasein proportion of non-performing assets of late. The Corporation is trying its best to control the proportionof non-performing assets in its loan portfolio by vigorous efforts of recovery.Maintenance of accounts & auditBesides the above, the operations and accounts of the Corporation are subject to Statutory Audit and auditby the Comptroller and Auditor General of India (CAG) and Small Industries Development Bank of India(SIDBI) and in FY 17-18, such audit was conducted in the Corporation.

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` 250 crore and paid-up capital, which is solely contributed by Govt. of West Bengal, amounts to` 185.30 crore i.e. as on 31.03.2018. The Corporation carries on lending and investment activities as itsareas of business. Besides, it ventured into a real estate project, namely, Sankalpa Housing Project at NewTown, Kolkata.

The Corporation is one of the few undertakings of the State Govt. which is profit-making since inceptionand having accumulated profit of ` 813.68 crore (approximately) from its business as on 31.03.2018. Thepresent net worth of the Company is valued at ` 998.97 crore.

Organisational structure

WBIDFC is managed by a Board of Directors appointed by the Government of West Bengal. The staffpyramid of WBIDFC is headed by the Managing Director who is the former MD of a Public Sector Bankwith a few professional hands including FA & CAO (a Chartered Accountant), Company Secretary, Adviser,Head, [Credit & Investment] with vast banking experience, CCE (Civil) who had worked as the ChiefEngineer in Govt. Departments. The total number of staff of WBIDFC including the junior functionariesand menial staff is 55.

Statutory post.Regular againstsanctioned postby Govt. of WB

ManagingDirector

11 Chief FinancialOfficer (CFO)

OverallGovt. Order

Accounts,Audit,InternalAudit,Taxes, RBImatters, RTImatters &InformationSecurityForum

3. CompanySecretary

1 1 Statutory post.Regular by Board.

Policies, Secre-tarialmatters, CSRActivities,Bond matters,CorporateGovernance etc.

Sl. Designation Sanctioned Present Nature of ResponsibilityNo. of Post Strength Strength appointment

4. Accounts Officer 2 2[One undersuspension]

Regular against postsanctioned byGovt. of WB

Accounts, Taxes,Audit, RealEstate Matters

5. Accounts Officer(HO)Accounts Officer(Project)

2 2Contractualcreated byBoard

Accounts ofGST / CreditDepartment

6. Junior AccountsOfficer

Regular against postsanctioned by Govt. ofWB

Attached toAccountsOfficer

1) Attached toMD2) E.A. (Admin-istration)attached to theManagingDirector3) Attached toInvestmentDepartment.4) Attached tocollectionprocess ofmaintenanceprocess Hous-ing Project

4 One Regular againstpost sanctioned byGovt. of WB, OneRegular by Board andTwo Contractual

7. ExecutiveAssistant

Accounts Assis-tant (one reservedfor SC)

8. 4 3 Two Regular againstpost sanctioned byGovt. of WB, OneRegular sanctionedby Board

Attached toAccountsDepartmentBond

Attendant Regular againstpost sanctioned by Govt. of WB

DifferentDepartments

9. 4 4

10. Assistant Regular sanctionedby Board

Accounts Department

11. Attendant 3 3 Contractual createdby Board

AdministrativeOffice/ Regis-tered Office

Stenographer

Nil Regular against postsanctioned by Govt.of WB

Vacant

Receptionist -cum - TelephoneOperator

13. Regular sanctioned byGovt. of WB

AttendingReception &Mails

14. Head, Credit RegularSanctioned by Board

1 1 Loan, Investment

Head, Investment 1 1 Loan SectionContractual15.

16. Chief Risk Officer Contractual (Part time)1 Nil As defined byBoard

Sub-AssistantEngineer (onereserved for SC)

Contractual createdby Board

17. 12 Looking afterHousing Project(engineering) andrenovation ofpremises atRegistered Office

18. CommercialManager

1 1 Contractual createdby Board

Security, Stores,Assets & Vehicles

19. Head, HRD andPersonnel & P.S.to Chairman

1 1 Contractual createdby Board

Assist Chairmanand to deal withmatters relatingto staff

Junior SystemsAssistant, Hard-ware and Net-working

20. 1 1 Contractual created byBoard

Computer &Systems

21. Vigilance Officer Contractual created byBoard(part time)

Looking aftervigilance affairs

22. Assistant Com-pany Secretary

Contractual Company affairs1 1

23. Loan Officer Looking afterLoan Department

Contractual

Investment Officer 1

Project Assistant11 Contractual System

DepartmentAssistant ChiefFinancialOfficer

26. To monitorvarious workrelating to

Contractual11

Computerisation

Out of the 52 (fifty two) 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 integratedIT Solution developed by TCS Ltd. with necessary assistance from Coral Softwares is currently in operationat the set-up which runs on the ACE Accounting System.

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 31.03.2018was ` 35.29 crore (approx.). The Reserve and Surplus and the Net Worth of the Corporation as on31.03.2018 stand at ̀ 813.68 crore (approx.) and ̀ 998.97 crore (approx.) respectively, showing a growingfinancial strength of the Corporation. In comparison to net worth of financial year 2016-17 i.e. ` 963.69crore, the net worth as on 31.03.2018 has risen to ` 998.97 crore. It has shown an increase around` 35.29 crore generated from profit after tax during the financial year 2017-18.

Accounts Depart-ment and moni-tor collection ofmaintenancecharges fromOccupiers ofSankalpa

Manager (HRD &Personnel)

Looking after HRDepartment27. 1 1 Contractual

28. Record Supplier RecordDepartment

1 1 Contractual

29. Casual Worker 2 Casual Workers2 Drivers

44 Different De-partmentsDrivers attachedto the Chairman& the ManagingDirector

30. Engineer-in-Charge

Overall In-Chargeof the Engineer-ing Department

1 Nil Contractual

Executive Assis-tant (Investment)

Executive Assis-tant (Loan)Reserved for SC

One Hd. IT System Depart-ment

1 Nil Contractual

The Corporation has also adopted a CSR Policy in consonance with the provision of the Companies Act,2013 and applicable Rules. During 2017-18, the Corporation has made/continued with various CSRactivities with Ramakrishna Mission and has spent around ` 1.10 crore towards CSR.

The following are the disbursements made against of loan applications during 2017-18:

(` in Crore)

Particulars 2017-18Limit sanctioned Amount disbursed

Food & Supplies Department, Governmentof West Bengal 1100.00 120.00West Bengal Essential Commodities SupplyCorporation Limited* 1000.00 700.00Total 2900.00 820.00

* Earlier year loan since closed

The following loan proposals were received from non-Government sector. After due consideration, theproposals were rejected for the reasons stated against each item during FY 2017-18.

Sl. No. Proposals received ` Crore Reasons for rejection1. Fabworth Promoters Private Limited 350.00 Not complied with Loan Policy of

the Corporation2. Cygnet Industries Ltd. 150.00 Not complied with Loan Policy of

the CorporationTotal 500.00

The following loan proposals were received from non-Government sector which were under activeconsideration as on 31.03.2018:

Sl. No. Proposals received `̀̀̀̀ Crore1. Eldon Dairy Ltd.* 12.00

2. West Bengal State Electricity Distribution Corporation Ltd.* 1000.00

Total 1012.00

*Since closed

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.

PUBLIC SERVICE COMMISSION, WEST BENGALPUBLIC SERVICE COMMISSION, WEST BENGALPUBLIC SERVICE COMMISSION, WEST BENGALPUBLIC SERVICE COMMISSION, WEST BENGALPUBLIC 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 and Posts.The Public Service Commission has to perform the duties relating to matters specified in that Article. Theseinclude conducting examinations for appointment to Civil Services and Posts under the State Governmentand advising the State Government on all matters relating to methods of recruitment to Civil Services andPosts, on the principles to be followed in making appointment to Civil Services and Posts and in makingpromotions and transfers from one service to another, on the suitability of candidates for such appointments,promotions or transfers and on all disciplinary matters affecting a person serving under the State Governmentin 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 to theCommission 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 ServiceCommission (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 institutedagainst him in respect of acts done or purported to be done in the execution of his duty shouldbe paid out 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 1

2 Member 6

3 Secretary 1

4 Controller of Examinations 1

5 Joint Secretary 2

6 Deputy Secretary (SG) 2

7 Accounts Officer 1

8 Deputy Secretary 6

9 System Analyst 1

10 Assistant Secretary 10

11 Registrar 1

12 Section Officer 22

13 Accountant 1

14 P.A. - Steno (including Group-A) 14

15 Liaison Officer 2

16 Treasurer 1

17 Junior Programmer 2

18 Senior Supervisory Grade Typist 1

19 Head Assistant 28

20 Junior Accountant 3

21 Supervisory Grade Typist 3

22 Assistant Librarian 1

23 Upper Division Assistant 130

24 Assistant Accountant 4

Sl. No. Designation of Post Existing strength

25 Assistant Treasurer 1

26 Typist Grade - I 13

27 Lower Division Assistant 130

28 Cataloguer 1

29 Treasury Assistant 7

30 Typist Basic Grade 6

31 Copyist 2

32 Driver Grade - I 2

33 Driver Basic Grade 3

34 Muharrir Grade - I 5

35 Muharrir Grade - II 8

36 Record Supplier 11

37 Cash Sarkar Grade - I 1

38 Cash Sarkar 1

39 Duplicating Machie Operator 1

40 Duftry Grade - I 3

41 Duftry 5

42 Jamader 1

43 Cleaner 1

44 Peon Grade - I 22

45 Peon Basic Grade 44

46 Chowkidar 1

47 Farash 1

48 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)”

WEST BENGAL ADMINSTRATIVE TRIBUNALWEST BENGAL ADMINSTRATIVE TRIBUNALWEST BENGAL ADMINSTRATIVE TRIBUNALWEST BENGAL ADMINSTRATIVE TRIBUNALWEST BENGAL ADMINSTRATIVE TRIBUNAL

West Bengal Administrative Tribunal started functioning from 16 January, 1995, but it could not workeffectively before February, 1996 in view of injunction of Hon‘ble High Court, Calcutta. Hon‘ble Chairmanis the head of the organization. At present, the Tribunal is working with 3 (three) Benches which arebeing managed by three Judicial Members (including Hon‘ble Chairman) and two Administrative Members.

Registry of this Tribunal is working under the general supervision of a Registrar who is also functioning ashead of the office (HOO) for the purpose of all establishments and other expenditures relating to theoffice of the Tribunal. Registrar of this Tribunal functions as Drawing and Disbursing Officer. DeputyRegistrar is entrusted with the work of assisting the Registrar in the day-to-day office administration.Deputy Registrar is also acting as the SPIO, the Nodal Officer for HRMS, Protocol Officer and the Head ofLocal Purchase Committee.

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, 1997respectively. The posts were created in accordance with need from time to time and the number ofsanctioned posts and present strength and existing vacancies are given below:

Personnel Against Sanctioned PostsSl.No. Designation of Post Sanctioned Strength Present Strength Remarks

1 Chairman 1 1 Nil2. Judicial members 2 2 Nil3. Administrative members 3 2 14. Registrar/Addl. Registrar 1 1 Nil5. Deputy Registrar 1 1 Nil6. Assistant Registrar 1 Nil 17. Librarian 1 Nil 18. P.A. to Chairman9. P.A to Member10. Court Officer 18 14 411. Stenographer12. Section Officer 2 2 Nil13. Accountant 1 1 Nil14. Superintendent 2 2 Nil15 Head Assistant 2 2 Nil16. U. D. Assistant 8 8 Nil17. Record Keeper 1 1 Nil18. Grade-I Typist 1 1 Nil19. L. D. Assistant 12 2 1020. Cashier 1 Nil 121. Library Assistant 1 Nil 122. Muharrir 1 1 Nil

Service Placed

Contractual e-Personnel

Sl.No. Designation of Post Sanctioned Strength Present Strength Remarks23. Record Supplier 3 Nil 3

24. Cash Sarkar 1 Nil 1

25. Library Attendant 1 Nil 1

26. Duftry 1 Nil 1

27. Group-D Staff 21 7 14

28. Night Guard 1 Nil 1

29. Durwan 1 Nil 1

Total 89 48 41

Sl. Designation Strength placed Present Strength VacancyNo. of Post at the disposal

of this Tribunal1. Treasury Assistant, Grade-I 1 1 Nil

2. Treasury Assistant,Basic Grade 2 2 Nil

3. Collecting Sarkar, Basic Grade 1 1 Nil

4. Collecting Sarkar 1 1 Nil

5. Muharrir 1 1 Nil

6. Record Supplier 2 2 Nil

7. Group – D Staff 7 7 Nil

Total 15 15 Nil

Sl. Designation Sanctioned Present Strength VacancyNo. of Post Strength of e-

personnel oncontractual basis

1. Software Developer 1 1 Nil

2. Software Support 1 1 Nil

Personnel

3. Data Entry Operator 6 6 Nil

Total 8 8 Nil

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 StateGovt. employees pending before Hon‘ble High Court, Calcutta, also stood transferred to this Tribunalsince its inception.

The Tribunal by way of its functioning shoulders its responsibility of the grievances in respect of StateGovernment 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 serviceor conditions 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 computerisation is in advanced stages. An upgradation in the existing Computerised CaseManagement and Information System (CCMIS) as well as the website interface has been proposed. Aroom has been set up to house the server. Local Area Network (LAN) has been set up accordingly. BSNL3999 (Fibro ULD) plan has been subscribed for Internet connection. In total, there are forty (40) desktopcomputers that are put to use in the entire office of this Tribunal and eight (8) laptop computers have beenhanded over to the Hon’ble Members for their use. National Informatics Centre (NIC) has already developedthe required software. Fresh applications filed in this Tribunal are being fed into the database everyday.Internet connection has been established. Measures have been taken to publish all the information regardingthis Tribunal on the website. Case matters are also available on the website. The address of the website ishttp://www.wbat.gov.in

The accounts of this Tribunal are maintained and carried on systematically and scientifically observingthe Government 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.

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 13146

2004 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 3969 1620 5589 259 4.63 5330

2017 5330 1478 6808 1084 15.92 5724

Note : The cases in this Tribunal are registered and disposed of as per the calendar year i.e. from 1 January to 31December. Hence the available records are based on the calendar year.

Number of files /cases received, pending and disposed of

Contact Details of Key Officials of Finance Department

Sl. Name of Key Officials Designation Phone No. Fax No. e-mail AddressNo.1. H. K. Dwivedi Addl. Chief Secretary 033-22143695 033-22144016 fs-wb@nic.inRevenue Branch1. Rajsekhar Bandyopadhyay Additional Secretary 033-22531065 033-22535246 rajsekhar.banerji@ias.

nic.in2. D.Sinha Commissioner - - -3. A. Mitra Dy. Secretary (Tech.) 033-22535161 - achintya.mitra@wbco

mtax.gov.inDirectorate of Commercial Taxes1. Smt. Smaraki Mahapatra Commissioner 033-71221003 033-22515151 cct.ctax@nic.in2. Sankar Kumar Roy Special Commissioner 033-71221004 - splcct1.ctd-wb@nic.in3. Adesh Kumar Spl Commissioner, PRO 033-71221005 - pro.ctax@nic.in4. Atanu Majumdar Addl Commissioner, ISD 033-71221087 - majumder.ctax@nic.in5. Moloy Ghosh Sr. Joint Commissioner 9830498790 - -

Agricultural Income Tax Wing1. Smt. Smaraki Mahapatra Commissioner 033-22510434 033-22510434 cait-wb@gov.in2. Supriya Goswami Addl. Commissioner 033-22510435 033-22510434 supriya.goswami@gov.in3. Smt. Papia Das Addl. Commissioner 033-22510437 033-22510434 papia.das@gov.inElectricity Duty Wing1. Smt. Smaraki Mahapatra Director 9434074177 033-22518068 cctwestbengal@gmail.

com033-71221003 cct.ctax@nic.in

2. Avijit Mondal Inspecting Officer (HQ) 8902499944 - avijit.mondal84@gov.in3. Kanchan Saha Inspecting Officer 9433324402 - k.saha.wb@gmail.com

(Asansol Zonal Office)4. Pasang Pemba Sherpa Inspecting Officer 9593095705 - pasang11@gmail.com

(Jalpaiguri Zonal Office)Directorate of Excise1. Randhir Kumar Commissioner 033-22259779 033-22216205 ec.wb-excise@nic.in2. Kunal Biswas Addl. Commissioner-Sys 033-22360625 - dcit.wb-excise@nic.in3. Gautam Ghosh Addl. Commissioner-HQ 033-22370034 033-22370034 dcdw.wb-excise@nic.inDirectorate of Registration & Stamp Revenue1. Pawan Kadyan, IAS IGR & CSR 033-22141567 - igrcsr-wb@nic.in2. Malay Ghosh, IAS Addl. IGR & Addl. CSR 033-22141762 - malay-ghosh@nic.in3. Nurul Amin Jt. IGR & DIG (HQ) 033-22143407 - digrhq.igr-wb@nic.in4. Abhijit Das Jt. CSR (Revenue) 033-22141566 - jtcsr.igr-wb@nic.in5 Abhijit Sarkar Jt. CSR (Audit) 2214-1568 - jtcsraudit.igr-wb@nic.in6 Dinabandhu Roy Registrar of Assurances 2248-2108 - rakolkata.igr-wb@nic.in7 Sujan Maity DIG (Revenue) 2214-3022 - Digrrevenue.igr-wb@nic.in

Directorate of State Lotteries1. Randhir Kumar Director 8017072222 033-22217682 randhir.ias@gov.in2. Debasis Biswas Joint Director 9434176487 - Jd1dsl.fd-wb@nic.in

3. Swapan Kumar Nandy Addl. Director 8777042904 - Jda1dsl.fd-wb@nic.in(Audit & A/cs.)

4. Debojyoti Dhar Deputy Director (A/cs.) 8961742907 - Dda1dsl.fd-wb@nic.in

Directorate of Entry Taxes1. Smt. Mousumi Chattaraj Director 033-22257522 033-22257522 monisha_66i@redi f f

Choudhuri 033-22253651 mail.com033-22524650

2. Suranjan Dawn Joint Director 033-22257569 033-22257522 suranjandawn1965@gmail.com

WB Commercial Taxes Appellate & Revisional Board1. Buddheswar Mohanty President 033-22514000 - -

2. Mobin al-Rashid Registrar 033-22514000 - -

3. Mihir Kumar Banerjee Head Assistant 9830552454 - -

West Bengal Taxation Tribunal1. Malay Marut Banerjee Chairman - 033-23376381 -

2. Bhaskar Bhattacharjee Registrar 033-23376381 033-23376381 -

3. Smt. Soma Chakrabarti Dy. Registrar(Judicial) 033-23376260 033-23376381 -

4. Bikash Chandra Biswas Dy. Registrar (Admin.) 033-23343502 033-23376381 -

Collectorate of Stamp Revenue, Kolkata1. Manas Kumar Barman T.O.-in-Charge & Collector 033-22420596 033-22311626 atostamp.caa-wb@gov.in

of Kolkata-in-Charge

Budget Branch1. Parwez Ahmad Siddiqui Secretary 033-22545024 033-22144016 psoffice7@gmail.com

033-22501039

2. Sudip Kumar Sinha Additional Secretary 033-22536216 - Sudipkumar.sinha@gov.in

3. Smt. Ujjaini Dutta Additional Secretary 033-22536244 - ujjainidatta@yahoo.co.in

4. Debashis Bhattacharyya OSD & EO Spl Secretary 033-22145051 - dbhattacharyya5@gmail.033-22501009 com

5. Indranath Kundu OSD & EO Spl Secretary 033-22566618 - Indranath1962@gmail.com

RIDF Cell1. Pawan Kadyan Joint Secretary 033-22535159 - pawan.kadyan@gmail.

pawan.kadyan@ias.nic.in

2. Anal Jyoti Chakrabarti OSD & EO Dy. Secretary 033-22535457 - ajc.wba.as@gmail.com

EAP Unit1. Sudip Kumar Sinha Additional Secretary 033-22536216 033-22145659 Sudipkumar.sinha@gov.in

2. Partha Chakraborty OSD & EO Asstt. Secy. 033-22535359 - -

Statistical Cell1. Debabrata Nag Advisor (Stat.) 033-22141513 033-22141513 statcellfb@yahoo.co.in

Sl. Name of Key Officials Designation Phone No. Fax No. e-mail AddressNo.

PPP Cell1. Pawan Kadyan Joint Secretary 033-22535159 - pawankadyan@gmail.com2. Amit Kumar Mondal Financial Analyst & 033-22531005 - mondal_amit@redi

EO Jt. Secy. ffmail.com3. Sibsankar Das Financial Analyst & 033-22535441 - sibsankardas36@

EO Asst. Secy. yahoo.in4. Smt. Amrita Singh OSD 033-22535291 - amrita912@yahoo.com5. Arun Kumar Ghosh Financial Expert 033-22535314 - arunkumar.ghosh@nic.in6. Jyotirmoy Das PPP Expert 033-22535315 - jyotirmoy.das@nic.inAudit Branch1. Sheo Kumar Ram Special Secretary 033-22535234 - -2. Soumya Biswas Deputy Secretary 033-22535086 - -3. A. K. Nandi Assistant Secretary 033-22535007 - -Directorate of Treasuries & Accounts1. Parwez Ahmad Siddiqui Director 033-22622196 033-22484742 dta-wb@gov.in2. Subrata Kumar Sarkar OSD & Addl. Director 033-22621162 - jdta4-wb@gov.in3. Ashutosh Bose Addl. Director 033-22363644 - adldirpen.cad-wb@gov.in4. Subhendu Chatterjee Joint Director 033-22316080 - Jdta6-wb@gov.in5. Avijit Saha Joint Director 033-22315027 - jdta3-wb@gov.inDirectorate of Pension, Provident Fund & Group Insurance1. Parwez Ahmad Siddiqui Director 033-23341680 033-23341684 psoffice7@gmail.com2. Pijush Kumar Poddar Special Director 033-23345507 033-23341684 poddar.p1958@gmail.

com3. Biman Kanti Kar Joint Director 033-23341684 033-23341684 jd1.dppg-wb@gov.inAssistance to Political Sufferers (APS) Branch1. Rabindranath Hansda Section Officer 8001772764 - -Directorate of Small Savings1. Smt. Mousumi Chattaraj Director & EO Jt. Secy. 033-22625895 033-22625895 directorsmallsavingswb@

Choudhuri gmail.com2. Smt. Riddhi Banerji Deputy Director & OSD & 033-22625895 033-22625895 riddhibanerji@gmail.

EO Dy. Secy. com3. Tarapada Patra Asst. Director, Small 033-22627452 033-22625895 patratarapada2015@

Savings (HQ) gmail.com4. Saibal Chakraborty Liaison Officer 033-22627452 033-22625895 shyboldromeo@gmail.

comE-governance GroupA. IFMS Cell1. Sumit Gobinda Choudhury OSD & EO Dy. Secy. 033-22535471 - -2. Pritam Chandra Gupta OSD & EO Asst. Secy. 033-22535417 - -3. Tanay Adak OSD & EO Asst. Secy. 033-22535417 - -4. Rima Ghosh OSD & EO Asst. Secy. 033-22535469 - -5. Nabanita Purkait OSD & EO Asst. Secy. 033-22535469 - -

B. DPC

1. Himadri De Sr. System Analyst & 033-22145470 - -EO Deputy Secretary

2. Mintu Saha Deputy Secretary 033-22145012 - -

3. Jayanta Mukhopadhyay Section Officer 033-22145012 - -

4. Prabir Singha Section Officer 033-22145237 - -

Medical Cell

1. Bankim Ch. Mandal OSD & EO Joint Secy. 033-22141734 - -033-22545043

2. Aloke Kumar Mukherjee Joint Secretary 033-22146112 - akmukherjee63@gmail.com

3. Manikratan Dey Deputy Secretary 033-22545049 - deymanikratan@gmail.com

4. Tarak Mondal Accounts Officer & 033-22544730 - cabfna009-wb@gov.EO Asstt. Secy. in

Institutional Finance

West Bengal Financial Corporation

1. Abhirup Sarkar Chairman 033-23599822 - chairman@wbfconline.org

2. Sudip Kumar Sinha Managing Director 033-23599825 - md@wbfconline.org

3. Rathin De G M (Operations & 033-23599828 - -Marketing)

4. Smt. Susmita Ghosh DGM(Admin) 033-23599828 - ghosh.susmita@wbfconline.org

5. Subrata Roy DGM(Asset Management) 033-23599821 - roy.subrata@wbfconline.org

West Bengal Infrastructure Development Financial Corporation

1. Abhirup Sarkar Chairman 033-22105436 033-22105437 chairman@wbidfc.co.in

2. Pinaki Prasad Roy Managing Director 033-22105436 033-22105437 md@wbidfc.co.in

3. Biswajit Maity CFO 033-22105436 033-22105437 cfo@wbidfc.co.in

4. Ananya Kumar Kali Company Secretary 033-22105436 033-22105437 cs@wbidfc.co.in

5. Jyotirmoy Banerjee Head, HRD & P and 033-22105436 033-22105437 hr@wbidfc.co.inP.S. to Chairman

West Bengal State Beverages Corporation Limited

1. Randhir Kumar Managing Director 033-22259799 033-22216205 ec.wb-excise@nic.in

2. Gautam Ghosh General Manager 033-22370034 033-22370034 dcdw.wb-excise@nic.in(Operation)

3. Kunal Biswas General Manager (System) 033-22360625 033-22216205 dcit.wb-excise@nic.in

4. Hari Pada Purkait Chief Finance & 033-22254937 - jcauditwb@gmail.comAccounts Officer

Autonomous BodiesPublic Service Commission1. Subha Mukherjee Secretary 033-24197715 033-24660992 -

033-24198187 033-24663378West Bengal Administrative Tribunal1. Soumitra Pal Chairman 033-23343256 033-23581218 chmn2ben.at-wb@go.in

033-23342989 033-233427462. Smt. Jayashree Banerjee Registrar 033-23588813 - banerjeejayashree12@

gmail.com3. Soumen Sarkar Deputy Registrar 033-23581218 033-23343554 soumen.sarkar@indianj

udiciary.gov.in4. Bimal Kumar Misra Section Officer (E) 033-23342746 - so1estt.at-wb@gov.in5. Smt. Tanuja Das Section Officer (F) 033-23587408 - so1flg.at-wb@gov.inInternal Audit Branch1. Rejaul Islam Khan Joint Commissioner & 033-22216357 033-22371590 rik9433379631@yahoo.

EO Joint Secretary 033-22377025 co.in3. Md. Sahidul Islam Internal Audit Officer 033-22251887 033-22371590 md.sahidislam@gmail.

(HQ) comLaw Cell1. Rabijyoti Majumdar Special Secretary 033-22535219 - rabijyoti253@yahoo.

co.in2. Ujjwal Goswami Deputy Secretary 033-22535351 - -3. Shibasish Dutta Roy Senior Law Officer & 033-22535324 - -

EO Asst. Secy.Right to Information Cell1. Dipankar Sinha JS & Appellate Authority 033-22535231 - -2. Siddhartha sankar Sain Dy. Secretary & SPIO 033-22535321 - -3. Smt. Nilima Das Section Officer 9874272703 - -4. Gopal Chandra Das Section Officer 9432980687 - -

· v preface annual administrative report of finance department for 2017-18 has been compiled with...

Documents

salient points jpower

new regard of the forest of dean forest of dean … ·...

budget special 2014-15 salient features salient...

salient for retail link - salient - visual data discovery

salient oct 2008

rti salient features

envisioning south african agriculture in the next five to...

new regard of the forest of dean forest of dean … · new...

salient features - arcelormittalsa.com

salient points - boi.gov.ph

salient projects

1) distinguish between salient and no salient pole rotor

salient object subitizing - arxiv · 2016. 7. 27. ·...

compiled by k.l.e.society's law college, bangalore · state...

salient poles

compiled by k.l.e.society's law college, bangalore...

salient pole alternator_exciter_modelling

salient features - panchakanya

salient medicaid enterprise management - salient healthcare

salient capabilities