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Field Departments/Directorates

Department of Commercial Taxes

To administer and regulate the following acts for taxation purposes:

J&K GENERAL SALES TAX ACT, 1962
CENTRAL SALES TAX ACT,1956
J&K ENTRY TAX ON GOODS ACT,2000
J&K MOTOR SPIRIT (TAXATION &SALES)ACT,2005
J&K STAMPS ACT SMT.1977
J&K PASSENGER TAXATION ACT,1963
J&K URBAN IMMOVABLE PROPERTY TAX ACT,1962
(CONCLUSION OF PROCEEDINGS UP TO MARCH,2002)
THE J&K PROFESSIONS, TRADE, CALLINGS AND EMPLOYMENT TAX ACT,2005.

QUASI JUDICIAL FUNCTIONS

First Appellate Authority against the orders passed by the Additional Commissioners/Deputy Commissioners under the aforesaid Acts.

Administrative Setup

HEADQUARTER

COMMISSIONER COMMERCIAL TAXES
ADDITIONAL COMMISSIONER (TAX PLANNING)
DEPUTY COMMISSIONER (HEAD QUARTER)
DEPUTY COMMISSIONER (JUDICIAL)

KASHMIR DIVISION

ADDITIONAL COMMISSIONER (ADM)
DEPUTY COMMISSIONER (RECOVERY)
DEPUTY COMMISSIONER (APPEALS)
DEPUTY COMMISSIONER (AUDIT)
DEPUTY COMMISSIONER (V&I)
DEPUTY COMMISSIONER STAMPS
15 CTO’S I/C CIRCLES AT SRINAGAR.
2 CTO’S ANG I / II
CTO BUDGAM
CTO SOPORE
CTO BARAMULLA
CTO PULWAMA
CTO KUPWARA
CTO UPSHI LEH
CTO KARGIL
CTO PASSENGER TAX
CTO UIP
CTO CHECKPOST LOWER MUNDA

JAMMU DIVISION
 

ADDITIONAL COMMISSIONER(ADM)
DEPUTY COMMISSIONER (RECOVERY)
DEPUTY COMMISSIONER (APPEALS)
DEPUTY COMMISSIONER (AUDIT)
DEPUTY COMMISSIONER (V&I)
DEPUTY COMMISSIONER STAMPS
16 CTO’S I/C CIRCLES AT JAMMU
2 CTO’S UDHAMPUR I/ II
CTO KATHUA
CTO DODA
CTO POONCH/ RAJOURI
CTO UIP
CTO PASSENGER TAX
CTO CHECKPOST RAILWAY PASSENGER SIDE
CTO CHECKPOST RAILWAY GOODS SIDE.

Revenue under GST year-wise position( in Crores)

Year GST Motor Spirit Tax Passenger Tax Property Tax Stamps Total
1 2 3 4 5 6 7
2000-01 267.69 91.83 6.53 1.44 20.31 387.80
2001-02 323.90 104.83 6.67 2.05 23.39 460.84
2002-03 379.10 121.28 5.91 0.60 23.95 530.84
2003-04 462.15 138.82 7.37 0.11 30.62 639.07
2004-05 609.04 180.24 7.66 0.16 35.96 833.06
2005-06 740.19 218.41 7.46 0.05 41.74 1007.86
2006-07 ending 7/2006 369.84 81.87 3.25 0.01 17.66 472.63

Comparative revenue realization (in Crores)

HEAD PROVINCE/STATE 2004-2005 2005-2006 INCREASE/
DECREASE
%AGE
1 2 3 4 5 6
 GST/VAT JAMMU 415.62 516.65 101.03 24.30
KASHMIR 193.43 223.54 30.11 15.56
STATE 609.05 740.19 131.14 21.53
MST JAMMU 180.24 218.41 38.17 21.18
KASHMIR - - - -
STATE 180.24 218.41 38.17 21.18
 P.TAX JAMMU 5.23 5.74 0.51 9.75
KASHMIR 2.43 1.72 - 0.71 -29.22
STATE 7.66 7.46 - 0.20 -2.61
STAMPS JAMMU 19.31 24.00 4.69 24.29
KASHMIR 16.65 17.74 1.09 6.55
STATE 35.96 41.74 5.78 16.07
 TOTAL JAMMU 620.40 764.80 143.41 23.08
KASHMIR 212.51 243.00 30.49 14.35
STATE 832.91 1007.80 173.90 21.00

Comparative Realization under GST/VAT (In Crores)

HEAD PROVINCE/STATE 2004-2005 2005-2006
1 2 3 4
GST JAMMU 415.62 166.75
KASHMIR 193.43 139.27
STATE 609.05 306.02
VAT JAMMU - 349.91
KASHMIR - 84.27
STATE - 434.18
TOTAL JAMMU 415.62 516.66
KASHMIR 193.43 223.54
STATE 609.05 740.20

Department of Excise
 

In early eighties the Excise Department and the Sales Tax Department existed as “Excise and Taxations Department” These were later segregated into two departments- i) Excise Department and ii) Sales Tax Department- each headed by a Commissioner.

The Excise Department was charged with the responsibility of :

  • Excise related activities on IMFL.

  • Manufacture of Country Liquor at two bonded warehouses located at Jammu and Srinagar and its sale through departmentally run country liquor vends by the Excise Sub-Inspectors and Excise Guards.

  • Collection of Entertainment duty.

  • Collection of Toll at various Toll Posts.

In the year 1986-87 the sale of country liquor through departmentally run vends was dispensed with and country liquor vends were auctioned.

The operations at the warehouse at Srinagar were stopped due to eruption of militancy. Manufacture of Country liquor at erstwhile warehouse at Bikram Chowk Jammu was also stopped in the year 1996-97 and it was entrusted to local distilleries.
 

Responsibilities

  • Enforcement of the Jammu and Kashmir Excise Act, SAMVAT 1958.

  • Enforcement of the Jammu and Kashmir Liquor License and Sales Rules, 1984.

  • Enforcement of the Jammu and Kashmir Distillery Rules.

  • Enforcement of the Jammu and Kashmir Brewery Rules, SAMWAT, 2003

  • Enforcement of the Jammu and Kashmir Levy of Tolls Act, SAMVAT 1995 and Rules made thereunder.

  • Enforcement of the Jammu and Kashmir Entertainment Act and Rules made thereunder.

  • Enforcement of the Jammu and Kashmir Public Warehousing of Liquor and intoxicating Drug Rules, 1970.

  • Enforcement of the Jammu and Kashmir Narcotics Drugs and Psychotropic Substances Act and Rules made thereunder. Assistance in Policy Formulation of Levy of Toll, Excise Duties, Entertainment duties etc.

  • Prevention of Evasion of Toll, Excise Duty, Entertainment duty, etc.

  • Administration of matters relating to Excise, Toll, Entertainment and Narcotics under the Excise purview.

ORGANIZATIONAL SET UP

  • EXCISE COMMISSIONER
  • DEPUTY EXCISE COMMISSIONER, EXECUTIVE, JAMMU
  • DEPUTY EXCISE COMMISSIONER, EXECUTIVE, KASHMIR
  • DEPUTY EXCISE COMMISSIONER, DISTILLERIES, JAMMU
  • DEPUTY EXCISE COMMISSIONER, TOLL POST, LAKHANPUR
  • DEPUTY EXCISE COMMISSIONER, ACCOUNTS, JAMMU

EXCISE EXECUTIVE FORCE

  • DEPUTY EXCISE COMMISSIONER, EXECUTIVE, JAMMU
  • DEPUTY EXCISE COMMISSIONER, EXECUTIVE, KASHMIR
  • DEPUTY EXCISE COMMISSIONER, EXECUTIVE, KASHMIR
  • EXCISE AND TAXATION OFFICERS
  • EXCISE INSPECTORS, SUB-INSPECTORS AND EXCISE GUARDS

ERADICATION

  • EXCISE AND TAXATION OFFICER

ACCOUNTS

  • DEPUTY EXCISE COMMISSIONER, JAMMU
  • EXCISE AND TAXATION OFFICER ACCOUNTS, KASHMIR

DISTILLERIES

  • DEPUTY EXCISE COMMISSIONER, DISTILLERIES, JAMMU
  • EXCISE AND TAXATION OFFICER
  • DISTILLERIES, JAMMU

EXCISE RANGES AND SUB RANGES

EXCISE RANGES- 07 EXCISE SUB RANGES- 18
JAMMU CITY SOUTH EAST R.S. PURA
SOUTH BISNAH
JAMMU CITY NORTH NORTH CENTRAL
WEST AKHNOOR
JAMMU-KATHUA KATHUA VIJAYPUR
HIRANAGAR  
DODA-UDHAMPUR DODA UDHAMPUR
RAJOURI-POONCH RAJOURI POONCH
KASHMIR SRINAGAR ANANTNAG
BARAMULLA  
LEH LEH  

TOLL POSTS

TOLL POST, LAKHANPUR

  • DEPUTY EXCISE COMMISSIONER

  • EXCISE AND TAXATION OFFICERS

TOLL POST RAILWAY STATION JAMMU

  • EXCISE AND TAXATION OFFICERS

TOLL POST RAILWAY STATION UDHAMPUR

  • EXCISE AND TAXATION OFFICER

TOLL POST LOWER MUNDA

  • EXCISE AND TAXATION OFFICER

NUMBER OF TOLL POSTS

MAJOR -4 MINOR-22  
TOLL POST LAKHANPUR ROPEWAY KOTE
GOVINDSAR HATMASHKA PONNU
SATWAIN DREKARI NAGRI
THEIN PATTAN PAROLE
BASOHLI BARRIAN MANDI
  PHARPUR MEDIKIRAN

EXCISE RANGEJAMMU-KATHUA

 
SAMBA GHAGWAL  
TOLL POST RAILWAY STATION HIRANAGAR DAYALACHAK
TOLL POST R/S GOODS SIDE JAMMU TOLL POST R/S BARI BRAHMANA JAMMU VIJAYPUR
TOLL POST R/S PASSENGER SIDE JAMMU   GANGYAL
TOLL POST RAILWAY STATION UDHAMPUR  
SEASONAL TOLL POST=1 UPSHI (LEH)  
TOLL POST LOWER MUNDA QAZI GUND  

Directorate of Accounts & Treasuries

The functions of the Directorate of Accounts and Treasuries include:

  • Organization training including practical training of the Accountants, administration and placement of State Accounts Service.

  • Inspection of Departments to ensure regular and proper maintenance of accounts.

  • Laying down of account procedure, providing guidance and day to day improvement.

  • Inspection of Treasuries and departmental stores.

  • Exercising vigilance to expedite pension cases and ensure reconciliation of departmental figures of expenditure with that booked in the audit Department.

  • Periodical review of compliances with audit reports

TREASURIES
 

Sadder Treasuries 2
District Treasuries 12
Addl. Treasuries 6
Civil Sectt .Treasury .(Moving) 1
Muffasil and sub-treasuries 82
Treasuries outside state 2
Total 103

ORGANIZATIONAL SET UP

  • The Saddar Treasuries, Additional Treasuries and District Treasuries are headed by the Senior Scale Officers.

  • Additional Treasury Officers of the Junior Scale rank are also posted in District Treasuries and treasuries of Jammu and Srinagar cities.

  • Muffassil treasuries/ sub- treasuries are headed by the officers of the rank of Junior Scale Accounts Officers/ Assistant Accounts Officers at Divisional level.

  • The control of the treasuries is exercised by Deputy Director Accounts & Treasuries of the Division under the overall control of Director Accounts & Treasuries.

CASH MANAGEMENT

  • Treasuries are charged with the responsibility of payment control for better management of the resources and to keep watch over progress of expenditure against released allotments to DDOs by Controlling officers.

  • The control is exercised through Budget Control Registers.

  • Cash remittance to the treasuries is arranged from the Civil Secretariat treasury almost on daily basis.

  • Aggressive enforcement of proper cash management has resulted in discernible improvement in overall functioning of the treasuries. Statements of liabilities of all the treasuries are prepared on daily basis at the close of the day by two Deputy Directors of two divisions and consolidated at the level of Director Accounts & Treasuries.

  • The amounts are released on different object heads of expenditure with the approval of Financial Commissioner Finance keeping in view of the resource position of the State.

  • Payments are made strictly on first come first go basis against different object heads of expenditure.

  • In the event of mis-match between the available resources and requirements , the payments are prioritized on first come first go basis.

Computerization Plan

The computerization of Treasuries is an important step towards implementation of e-governance in J&K State and a mile stone in the history of Accounts & Treasuries Organisation in Finance Department. The Computerization of treasuries is crucial for ensuring better financial health and management of the resources of the State. It will also enable the department to prepare and submit expenditure and revenue accounts to various quarters promptly and timely with least chances of mistakes besides ensuring instant reconciliation. It will also help the people in securing prompt payments and depositing revenues in the state treasury from a distance depicting transparency in the Government transactions.

The State has embarked upon a big plan of computerization of State Treasuries and in the said programme out of 98 treasuries (now 103) in the Sate, the following 13 Treasuries are being computerized and two Treasuries are at present having trial runs.

The Accounts & Treasuries organization is computerizing all the Treasuries of the State in a phased manner named as On-line Treasury Management Information System. The package covers all the functions of treasuries starting from the arrival of allotment of funds to the closure of accounts in the treasuries. The functions have be been organized in various modules like payment and receipt module , generation of detailed accounting reports and other computerized operations which include account head wise daily/monthly reports on receipt/ payments etc.


Future Programmes

Other areas which have been envisaged in future include:

a) Expansion and development of software including pension payment control data base of all the pensioners, employees of the State.

b) Preparation of accounts of the State as a whole based on the transactions taking place at the treasuries, budgetary control and expenditure, monitoring of treasury operations by the Treasury Officers, Deputy Directors, Director and Finance Department, instantaneous availability of information and reports on the web etc.

The above programme will facilitate accessibility of treasury accounts anywhere within the State. It will not be too far when all accounts of the State as a whole will be available on Web accessible to all. Efforts are on about application of newly developed software called “Treasury 2004”.

Directorate of J&K Funds Organisation

The Directorate of J&K Funds Organisation came into existence way back in 1980 for maintaining the individual ledge accounts of the General Provident fund subscribers. Earlier, the individual ledger accounts of the subscribers to the General Provident Fund (GPF) were being maintained by the Accountant General (A.G.) Jammu and Kashmir for the entire State till 31.03.1964 when the Ledger Accounts of Class-iv employees were transferred from the Accountant General’s Office and entrusted to the Drawing and Disbursing Officers (DDOs) to maintain the accounts of Class-IV employees working under them in their respective offices. The DDOs failed to maintain individual ledger account in their offices although the accounts continued with them till 31.01.67, when Government decided that these accounts be centralized and entrusted to Finance Department from 01.02.67 vide Government order No. 172-F of 1966 dated 30.03.66 read with the Accountant General’s circular instructions issued under No. PFR-I/28-4/65-67/3868 dated 24.01.1967 These accounts were finally taken over by the G.P. Fund wing of the Finance Department from 01.02.1967.

Under Government order No. 528-F of 1980 dated 15.11.1980, the G.P. Fund Class-IV ledger accounts were bifurcated on divisional basis . A separate office of Accounts Officer, G.P. Fund Calss_IV was established at Jammu for maintenance of the individual ledger accounts of the subscriber to the G.P. Fund belonging to Jammu Province. The accounts of the subscribers belonging to Kashmir Province including Ladakh were entrusted to Accounts officer, General Provident Fund Calss-IV Srinagar. The bifurcation came into effect from 01.04.1979.

Govt of J&K vide Government order No. 88-F of 1984 dated 05.03.1984 have been pleased to order that the maintenance of individual ledger accounts of Government servants including the subscribers belonging to IAS, IPS, IFS cadres other than the class iv i.e (sup) which were hitherto fore being maintained buy the Accountant General, Srinagar be transferred to the State Government for being maintained on District basis w.e.f 01.04.1986. The District Fund offices in the three divisions of the State are supervised by the Divisional Fund offices. The Jammu Divisional Fund offices supervise the District Fund offices of Jammu province and Srinagar Divisional Fund office supervise the District Fund offices of Kashmir Division including Ladakh. The Divisional Fund offices are under the Administrative Control of Director , J&K Funds Organisation.

Similarly, G.P. Fund Move Cell, Civil Secretariat was created in the year 1992 vide Government Order No. 313-F of 1992 dated 28.02.1992 for maintenance of G.P. Fund accounts of Move employees. Earlier these accounts were maintained by the District Fund Office, Srinagar.

For last several years, Police Department had been insisting on creation of separate G.P. Fund office exclusively for Police personnel as they had been witnessing difficulties in consolidation of their G.P. Fund accounts due to frequent transfer of Battalions from one District/Province to other. Accordingly, these separate offices have been created vide Government order No. 270-FD of 2006 dated 29.08.06.

Directorate of Audit & Inspections

With a view to enforce financial discipline and accountability in the Government departments of the State, Directorate of Audit and inspections was created in the year 1996 Director. Towards achieving the aforesaid objective this Directorate has been undertaking the following assignments:

  • Conducting of Special /Detailed /Snap audit and inspections of the Government offices/ Departments/ Corporations, Autonomous/Statutory bodies and other Government aided institutions.

  • Yearly closing of cash books of the Drawing & Disbursing Officers (DDOs) mostly chest holders as on 31st March every year and obtaining of requisite information as per the devised memo for thorough scrutiny at his level.

  • Verification of complaints received in the Directorate from various quarters alleging embezzlements, misappropriations and other grave financial irregularities.

  • Verification of liability claims of various offices as are being referred by the concerned Administrative Departments/Finance Department.

  • Other assignments / enquiries as are assigned to the Finance Department.

Till ending March 2006 this Directorate has conducted audit and inspections of 572 offices reports of which stand issued to the concerned DDOs for para-wise replies with a copy to their Head of Departments for their comments where-ever required. Even concerned Administrative Departments and the Finance Department are also supplied with the copies of the reports for their information and action as warranted under rules.

The Directorate has prepared the draft paras of all the offices which stood audited by the Directorate from 1996 to Feb. 2006. The draft reports have been sent to the concerned quarters with the direction to discuss the same with this Directorate, to enable to decide which of the paras pertaining to the concerned offices/departments are to be dropped or incorporated in the final report. The final report in this behalf is likely to be finalized before 31st December 2006.

Further, from March 2006 till date this Directorate conducted Audit And Inspection of as many as 93 offices. Out of which 82 reports stand issued to the concerned offices for their parawise reply with a copy to respective Head of Departments /Administrative Departments for their comments. Presently 11 assignments are in hand with the audit and inspections parties at Jammu as well as at Kashmir.

On the last day of March every year (closing of financial year) the Directorate is sending Audit and inspection parties to various offices especially to chest holder viz Engineering and Forest Divisions for closing of their cash books to avoid issuance of pre dated treasury and bank cheques after close of financial year in view of the general complaints.

For imparting guidance to the State employees for enforcement of financial discipline, detailed circular instructions stand issued on 11th May 2006.

Public Sector Undertakings (PSUs)

  • The PSU Section in the Finance Department does not have overall control on PSUs being under the Administrative Control of various departments viz I&C, Agriculture, Forest, Transport and Tourism etc.

  • State Finance Corporation (SFC) is under the Adm. Control of Finance Department.

  • Monitors the working of PSUs in respect of general matters like finalization of accounts with AG etc.

  • Total number of PSUs - 19

  • Profit Making PSUs - 07

  • Sick Unit - 12

Road Map for Revival of Potentially Viable Sick Units

  • To Strengthen PSUs financially through :

    • Disposal of assets not in use

    • Diversification of their activities

    • Leasing out to Private Investors

  • Khursheed Ganie Committee Report :

    • Professionally sound management

    • Technical Strengthening

    • Co-opting experts on B.O.Ds

  • Downsizing/rightsizing :

    • VRS for potentially viable units

    • GHS for Sick Units

 

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