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The Directorate of Commercial Taxes is one of the major tax directorates. 60% of
Tax Revenue is collected in the form of Commercial Tax. The Commercial Tax can be
categorized into 3 items :
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Commissioner of Commercial Tax
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Sh. Devi Prasad Karanam, IAS
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(a) Sales Tax (including the Cess) (b) Tax on Professionals and (c) Luxury Taxes.
The Sales Tax Dealers act as agents in collecting the Sales Tax. The Sales tax is
passed on to the consumers by the Dealers, by including the Sales Tax in the commodity
price. The registered dealers deposit the consolidated Sales Tax amount payable
by them, into the Treasury, on an annual basis. The Professional Tax is deducted
from the salaries of the professionals by their Employers. It is a direct tax and
the Employers are responsible for payment of this tax. The Luxury Tax is collected
from the stockists and the final consumers are not charged directly. Stockists of
certain commodities, which have been marked as Luxury items, are to pay this tax
to the Treasuries. The estimated receipt as Sales Tax & VAT is Rs. 12257.73
Crores during fiscal year 2010-2011.
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Inspector General of Registration & Commissioner of Stamp Revenue
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Dr. Uma Sankar S., IAS
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The Directorate of Registration and Stamp Revenue deals with (a) Registration of
documents such as Deeds of sale, lease, gift, Partition Deeds, Power of Attorney,
etc. (b) Collection of related fees, i.e. Stamp Duty & Registration Fees (c)
Assessing the market value of the property concerned and (d) Ensuring that Stamp
Duty at proper rate is collected and deposited. The main function of the Directorate
of Registration and Stamp Revenue is to legalize different contractual documents
by empowering them through Court of Law. The Directorate aims at protecting the
rights of public by legalizing the different deeds and keeping records of the same.
The estimated receipt as Tax on Stamp Duty & Registration Fees is Rs. 1800.52
Crores during fiscal year 2010-2011.
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Commissioner of Excise Directorate
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Sh. Kaushik Bhattacharya, IAS
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Excise Directorate is one of the major revenue earning sources for the Government
of West Bengal. The estimated receipt as Excise Revenue is Rs. 1759.78 Crores during
fiscal year 2010-2011 as compared to Rs. 1082.95 Crores it earned in 2008-2009.
The operations of the Excise Directorate centre around the enforcement of regulations
relating to the manufacture, production, possession, distribution, transport, supply,
selling and buying of liquor and other intoxicants. The Directorate strives to achieve
the twin needs of preventing the manufacture, supply and distribution of illicit/counterfeit/spurious
liquor and/.or non-duty paid intoxicants and attaining the full realizable revenue
potential of the State since prohibition is not a viable option.
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