INFORMATION  UNDER  SECTION 4  OF  THE RIGHT TO INFORMATION ACT,2005
  (i) Organization  -  

  (ii)

The powers and duties of its Officers are those contained in the Acts mentioned above. Being quasi judicial authorities they are to discharge their duties strictly in accordance with the Acts and Rules framed thereunder. The employees of this Directorate provide necessary support  to these quasi judicial authorities in discharge of their function.

  (iii)

For the aforesaid reasons the Officers being  quasi judicial authority take independent decisions after considering the laws and the judgments of various courts. The supervisory officers supervise the manner  in which such orders are passed but they do not interfere with the texts of the order.

  (iv)

There are no fixed norms for discharge of the functions by the Officers. However, in cases of exigency, variable norms are fixed but never at the cost of quality of the orders.

  (v)

The Act, Rule & Schedules under the WBVAT Act,2003 and the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and also the Schedule under WBST Act,1994 are given in this website.

  (vi)

All the documents, registers etc. required by the aforesaid statutes are maintained. In addition, certain registers like issue, dispatch, collection, control register, bank guarantee register, outward register, dak distribution register, initiation register, appeal and revision register, certificate register, N.R. register and the like are maintained in the office.

  (vii)

In view of the nature of duty which is essentially quasi judicial in nature, there is no scope to have consultation with the members of the public in relation to the formulation of the policy. However, the Public Relations Officer receives various representation from the business community for confirmation of tax rate  or for reduction of tax rate or even for redressal of some grievances.

  (viii)

Some committees like Transfer Committee and Amendment Committee are constituted for a short term. The Amendment Committee gives hearing to various trade bodies, chamber of commerce etc. so that their representation can be heard and a proposal in deserving cases may be sent to the Govt.

(ix) & (x) Directory of Officers & Employees along with their Salaries -
   
  (xi)

State Plan

 

Actual 2006 – 07

Advertisement & publicity

Rs. 68,972.00

Computerization

Rs.1,25,24,226
 

Budget Estimate 2007 – 08

Advertisement & publicity

 Rs. 5 lakhs

Computerization

 Rs. 4 crores.

   

Revised Estimate 2007 – 08

Advertisement & publicity

 Rs. 5 lakhs

Computerization

 Rs. 4 crores.

 

Revised Estimate 2008 – 09

Advertisement & publicity

 Rs. 5 lakhs

Computerization

 Rs. 2.45 crores.

 

 

 

  (xii) This Directorate does not have any subsidy program.
  (xiii)

This Directorate does not grant concession, permits  or authorization. However, the benefits under the Acts administered by it, the incentive schemes of the Govt. and under the Industrial Promotion Scheme are given in the form of exemption  of tax, remission or deferment of tax. It also proposes to the Govt. for awarding of Industrial Promotion Assistance (IPA) strictly in accordance with the provisions of the Notification.

  (xiv)

Organizational details, different Acts, Rules, Forms & Schedules, notifications, tender notice, dealer search by TIN/CST No.,  cancelled dealers' list, details about e–Services, announcements etc. are available in the official website of the Directorate  (www.wbcomtax.gov.in).

  (xv)

The Directorate does not have any library or reading room for  public use, but the members of public can access various information from our official website (www.wbcomtax.gov.in).

  (xvi) List of State Public Information Officers (SPIO)
 

Important policy decisions are taken by the Govt. But at the time of executing such policies, several advertisements are given in newspapers informing the members of the public about their right/obligation relating to taxation on sales.

 

In cases of assessment , appeal etc. the dealers are given an opportunity to place his case and if aggrieved,  he can move appellate or revisional authorities where also he is given reasonable opportunity of being heard.