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 eGovernance Plan (NeGP), both externally and internally, bringing in much needed efficiency, accountability and transparency to the process of tax administration. The streamlining of processes and warehousing of data also resulted in faster response to prevent tax evasion and address public grievances

The Directorate has to maintain a very close interface for the Government of the day with the trade and industry by way of tax administration. Starting from monitoring closely the trade and commerce of the State to regulating the movement of goods, besides catering to the primary obligation of revenue mobilization, form few of its critical tasks.

The Sanctioned Organisational Strength in the Commercial Taxes Directorate is below:

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

Total Posts of the West Bengal Registration and Stamp Revenue Service is 331 whereas Present Strngth is 32.

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 the state and indirect employment generation through engagement of self-employed persons in the lottery trade and business.

Total Strength of Officers and Staff in the Directorate is 29 (Twenty Nine).

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

Total Strength of Officers and Staff in the Corporation 498 (Four hundred Ninety Eight) is 9 (Nine) .

The Excise Directorate under the Finance Department, Government of West Bengal plays the twin role of mobilizing resources for the State and also managing a sector that has a significant social and public health import. The Directorate is concerned with the regulation related to the manufacture, supply, distribution and sale of liquor and other intoxicants in the state, and the collection of state excise duties, fees and other monies derived from such manufacture, distribution, sale and regulation.

Total Strength of Officers and Staff in Excise Directorate is 2326 (Two Thousand Three Hundred Twenty Six).

The Directorate of Revenue Intelligence and Enforcement has been created vide Notification No: 231-F.T. dated 12-02-2019 with a view to restructuring the indirect tax administration of the State to counter revenue leakage and tax evasion through intensive and broad-based investigation and enforcement with multifaceted approach. The Directorate is currently situated at 32 B. B. Ganguly Street, Kolkata – 700012 till a permanent premise is arranged.

The Directorate is headed by the Director of Revenue Intelligence and Enforcement, and officer of IAS cadre. The investigation teams and field officers in the DRI&E to deal with tax evasion cases are done the West Bengal Revenue Service officers and other officials from the other Revenue Directorates.

Total Strength of Officers and staff in Medical Cell is 53 (Fifty Three)

The Directorate of Revenue Intelligence and Enforcement has been created vide Notification No: 231-F.T. dated 12-02-2019 with a view to restructuring the indirect tax administration of the State to counter revenue leakage and tax evasion through intensive and broad-based investigation and enforcement with multifaceted approach. The Directorate is currently situated at 32 B. B. Ganguly Street, Kolkata – 700012 till a permanent premise is arranged.

The Directorate is headed by the Director of Revenue Intelligence and Enforcement, and officer of IAS cadre. The investigation teams and field officers in the DRI&E to deal with tax evasion cases are done the West Bengal Revenue Service officers and other officials from the other Revenue Directorates.

The head of the Tribunal is the Chairman. The Chairman and the Judicial Members are appointed by the Governor in consultation with the Chief Justice of Calcutta High Court. The Technical Member is appointed by the Governor on the recommendation of the Selection Committee of three members constituted by the Governor of which Chairman will be a sitting judge of the High Court nominated by the Chief Justice and two other members nominated by the State Government. Apart from Chairman and other Members, there is a Registrar who is the Principal Officer of the Tribunal, by whatever name designated, and it includes the Additional Registrar and such other persons who may be discharging the duties of the Registrar.

The West Bengal Commercial Taxes Appellate and Revisional Board – erstwhile West Bengal Commercial Taxes Tribunal started functioning on 27.04.1974. It substituted the Board of Revenue. The new name was given to mark distinction from West Bengal Taxation Tribunal. It is an independent Directorate under the Department of Finance (Revenue) of the Government of West Bengal since 22.04.1975. A Branch Office of this Board is set up at Siliguri in the district of Darjeeling with effect from 01.01.2015 vide notification no. 2001-F.T. dated 15.12.2014.