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(KPCPEG&GRCTVOGPV )18'40/'061(9'56$'0)#. ANNUAL ADMINISTRATIVE REPORT FOR 2017-18
FINANCE DEPARTMENT GOVERNMENT OF WEST BENGAL
i
CONTENTS
Sl. No. Subject Page No. 1. Preface v 2. Introduction vii - x 3. 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 - 191 8. INTERNAL AUDIT BRANCH 192 - 196 9. LAW CELL 197 - 199 10. RIGHT TO INFORMATION CELL 200 - 201 11. 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 - 218 13. CONTACT DETAILS OF KEY OFFICIALS 219 - 223
iii
PREFACE
Annual Administrative Report of Finance Department for 2017-18 has been compiled with due regard to the 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 Finance Department have been attempted to be holistically included in the Report. It has been so analytically and graphically presented as to represent the futuristic initiatives of the Department and also to benefit the researchers, 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 previously under Finance Department has been shifted under the administrative purview of P.A.R. (Personnel & Administrative Reforms) Department. Besides, to comprehensively monitor systems of e-governance operating on behalf of the Government, an E-governance Group has been instituted and it has been included within the administrative corpus of Audit Branch of Finance Department. Department of Excise was merged under Finance Department and therefore, in the process, Directorate of Excise formed part of Revenue Branch of Finance Department. Besides, a separate state-owned Corporation was created by the name of West Bengal State Beverages Corporation Limited for managing the business aspect of supply chain management 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 distinct entities, have been merged with the erstwhile Directorate of Commercial Taxes. Higher officials to officiate in the Directorates under Revenue Branch have been brought under the West Bengal Revenue Service to streamline revenue policy and operations for better Government earning. As regards awards and recognition for flagship projects initiated and implemented within the Finance Department, the e-Abgari project, which is a pioneering e-Governance project of the Excise Directorate has been awarded “Silver” under “Category-I: Excellence in Government Process Re-engineering” for the National 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 the combined 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. Dwivedi Addl. Chief Secretary to the Government of West Bengal Finance Department
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Abbreviations
Acronym Stands for BED Act Bengal Electricity Duty Act BRAP Business Reform Action Plan CBMS Centralized Budget Management System CFPC Cyber Fraud Prevention Cell CRA Central Record-Keeping Agency CST Central Sales Tax CTD Commercial Tax Directorate CTDR Consolidated Treasury Data Repository CTS Centralized Treasury System DAW Data Analysis Wing DATI Directorate of Agril. Income Tax (Now merged with Dte of Commercial Tax) DPPG Directorate of Pension Provident Fund & Group Insurance ECOS Empowered Committee of Secretaries EODB Ease Of Doing Business EOI Economic Offences Investigation ERP Enterprise Resource Planning GRIPS Government Receipts In Portal System GST Goods & Services Tax GSTN Goods & Services Tax Network HCO Health Care Organisation HRMS Human Resource Management System IFMS Integrated Financial Management System IQMS Integrated Queue Management System ISD Information System Division OLSTR OnLine System of Tax Receipt LAN Local Area Network PPF Public Provident Fund PPO Pension Payment Order MMP Mission Mode Project MPLS Multiple Protocol Lavel System NBFC Non Banking Financial Corporation NDC National Data Centre NeGP National e-Governance Plan NIC National Informatic Centre NLRMP National Land Record Modernization Programme NSDL National Securities Depository Ltd SCCIIE Standing Committee of the Cabinet on Industry Infrastructure and Employment SAPIO State Assistant Public Information Officer SFCs Act State Finance Corporation Act SPIO State Public Information Officer WBFTS West Bengal File Tracking System WBSDC West Bengal State Data Centre WBSWAN West Bengal State Wide Area Network VAT Value Added Tax
vii
INTRODUCTION
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 of business of the Government. Accordingly, the Government of West Bengal has made the West Bengal Rules of Business in which ‘business of Government are transacted in the Departments specified in the First 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 Government and 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 Fund of the State or for giving guarantees; shall take all steps necessary for the purpose of raising such loans as have been duly authorized; and shall be in charge of all matters relating to the service of loans or the discharge of guarantees; d. It shall be responsible for seeing that proper financial rules are framed for the guidance of other Departments and that suitable accounts are maintained by other Departments and establishments sub-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 Legislature in each year and any supplementary statements of expenditure; it shall also prepare the demands for excess grants, votes-on-account, votes-of-credit and exceptional grants, if any, required to be submitted to the Legislature; g. For the purpose of such presentation, it shall obtain from the Departments concerned materials on which ot base its estimates and it shall be responsible for the correctness of the estimates framed on the materials so supplied; h. It shall examine and advise on expenditure of all new schemes for which it is proposed to make provision in the estimates and shall decline to provide in the estimates for any scheme which has not been so examined; i. It shall be responsible for the preparation of Appropriation Bills to be introduced into the Legislature; j. On receipt of a report from an audit officer to the effect that expenditure for which there is no sufficient sanction is being incurred, it shall require steps to be taken to obtain sanction or that the expenditure shall immediately cease; k. It shall cause the report of the Comptroller and Auditor-General of India relating to the Appropriation Accounts of the State to be laid before the Public Accounts Committee and shall bring 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 of collection and the methods of collection employed.”
ix Apart from this, the functions of the Finance Department are specified in Part-I, II, III of First Schedule to that 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 state government employees. The Minister-in-Charge of Finance Department works through a Secretariat headed by the Addl. Chief Secretary / Principal Secretary. The aforesaid functions of Finance Department are performed through five Branches, 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 specialized job of auditing of finance-related issues of all the Administrative Departments under the Govt. of West Bengal. A Policy Planning Unit (PPU), which was earlier under the administrative control of Revenue Branch of this Department has been abolished vide Govt order no. 394-FT dated 13/03/2015 read with order no. 481-FT dated 30/03/2015. All the works undertaken by the said unit has now been entrusted with the Directorate of Commercial Taxes, West Bengal, a Directorate of this Department. A separate Cell, by the name of ‘Industrial Promotion Assistance (IPA) Cell’, has been set up in the said Directorate to deal with these issues as well as pending applications under West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme, 2010. On the other hand, Economic Offences Investigation (EOI) Cell which was previously under Finance Department has now been shifted to the administrative purview of P.A.R. (Personnel & Administrative Reforms) Department of the Government.
x Besides, an E-governance Group has been created and it has been included within the administrative corpus of Finance Department. Data Processing Centre (DPC) which was previously under the administrative control of the Budget Branch has now been brought under the E-governance Group and included under Audit Branch of this Department. The newly constituted IFMS Cell to administer the functional part of e-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. The Directorate of Excise, working previously under the said Department of Excise now came under administrative 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 Bengal State Beverages Corporation Limited has also been instituted to look after the business aspect of supply chain management of liquor throughout the state under Directorate of Excise. The Directorate of Electricity Duty and Directorate of Agricultural Income Tax, which previously had distinct entities, have now been merged 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 administrative direction and guidance of the Additional Chief Secretary. Each Branch of the Department is headed by an Officer 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 enumerated below: Group-AI relates to the matters of finance of the Departments of Agriculture; Animal Resources Development; 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 and Emergency 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 Development Finance Corporation and State-level Bankers’ Committee, National Banks, Regional Rural Bank and Financial Institutions.
xi 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 and e-Governance. Besides the above Groups, there are some other special Groups working within the Finance Department with the following functions: Group-H looks after Audit matters of Finance (Revenue) Department, Finance (Excise) Department and Small Savings Directorate; Establishment matters of Finance Department, Personal Assistants’ Pool, Internal Audit Wing, Surplus Pool, Public Service Commission, Policy Planning Unit, Statistical Cell, Assembly Matters, W.B. Administrative Tribunal and Accounts section. Group-J looks after Pension, Provident Fund and Group Insurance and allied matters, Establishment matter of Directorate of Pension, Provident Fund & Group Insurance. Group-K deals with the issue of Liveries/Uniforms, Stationery articles, Newspapers/Periodicals and Finance Department’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 the ways-and-means position of the State. Besides, it is the administrative Group of Disaster Management Department and Development & Planning Department. Group-P1 & P2 looks after all proposals relating to creation of posts, filling up of existing vacant posts and upgradation 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 West Bengal Audit & Accounts Services, proposals relating to purchase/ hiring of cars, purchase of office equipment, sanction of telephones, expenditure for refreshment in meetings/ seminars etc. E-governance Group looks after (i) all issues including policy formulation relating to Government Receipt Portal 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 relating to issues of recruitment and service matters of persons appointed to public services and posts in connection with the affairs of the state. Similarly, West Bengal Taxation Tribunal has also been established for adjudicating disputes concerning levying, assessment, collection and enforcement of any tax under any specified State Act. Finance Department acts as Administrative Department for both these Tribunals. It also acts as Administrative Department for West Bengal Public Service Commission. West Bengal Financial Corporation, West Bengal Infrastructure Development Finance Corporation and West Bengal State Beverages Corporation Limited are the three Government-owned corporate entities which are working right now under the administrative aegis of this Department.
xii REVENUE BRANCH
The Revenue Branch of Finance Department exercises control in respect of matters relating to state taxes and also non-tax revenues of the State. The Branch is also entrusted upon with the administration and enforcement 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 resources for 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 following officials.
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 extent authorised, the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax 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)
ANNUAL ADMINISTRATIVE REPORT 2017-2018 1 FINANCE DEPARTMENT (7) The West Bengal Rural Employment and Production Act, 1976 (in so far as levy of cess on coal and tea is concerned) (8) The West Bengal Luxury Tax Act, 1994 (collection under this Act has since been stopped in terms of judgment 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, duties etc. under the Acts administered by it. In order to ensure better efficiency of tax collection and providing better services to the tax-payers through tax reforms, the Revenue Branch brings amendments in various State 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 like Value Added Tax (VAT), Amusement Tax, Entry Tax, Entertainment Tax, Luxury Tax etc. have been subsumed into one single tax, i.e. GST. As GST evolves over the next few years, other taxes like Sales Tax and Excise Duty on alcohol, Stamp Duty and Electricity Duty may also be considered for such subsumption within GST. Administrative Reforms Directorate of Excise incorporated under Revenue Branch: Department of Excise was abolished vide Home Department Amendment notification No.1006-Home (Cons)/ R2R (Cons)-08/ 2016 dated
2 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 19.12.2016, and Directorate of Excise, previously under Department of Excise, was brought under Revenue Branch of Finance Department. A Public Sector Undertaking by the name of West Bengal State Beverages Corporation Ltd. was floated to manage the business aspect of supply chain management of liquor in West Bengal vide Finance Department Notification No. 04-EX dated 05.01.2017. Merger of Directorates: Taking into consideration the scenario as above and for better administrative convenience and ease of operation, the Directorate of Agricultural Income Tax and the Directorate of Electricity Duty were abolished by way of merger with the Directorate of Commercial Taxes. So, in place of the earlier five Revenue Directorates dealing with State taxes, there are now only three Revenue Directorates, 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 excise duty on alcohol, and (iii) the Directorate of Registration and Stamp Revenue – for registration fees and stamp duty on immovable properties. Creation of West Bengal Revenue Service: One tax structure like GST requires revenue authorities to have 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 a major handicap in handling GST. So, for improving the efficiency of tax collection and providing better services to the taxpayers, all the existing revenue services namely, the West Bengal Commercial Tax Service, the West Bengal Excise Service, the West Bengal Agricultural Income Tax Service and the West Bengal Registration and Stamp Revenue 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 services and originally appointed in a particular Directorate have already been transferred/ detailed to other Revenue Directorates 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 pending in the beginning opened during the year of the year 1923 1545 2758 710 Processing of files through the newly-introduced e-Office system has been initiated in Revenue Branch w.e.f. December 2017. During the last 04 (four) months of the financial year 2017-18, the majority of work has been initiated and completed through e-Office.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 3 FINANCE DEPARTMENT 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 Government was obliged to levy tax on sale or consumption primarily to support additional expenditure of the World War-II. But it continued beyond the warring days, and over the years, it has undergone evolutionary phases till the present day. Today, this form of indirect tax levied on the distributive trade part of commodity value chain is the mainstay for the State revenue under the federal setup. Directorate of Commercial Taxes, Government of West Bengal has been administering the tax which accounts for nearly 60% of the State tax-revenue receipts almost across the board. Substantial research has taken place in the realm of indirect taxation, primarily to deal with its dynamic nature. Incidence of tax, points of levy, reasonable restriction on movement of goods, easing out cascading effect on the final price, incentives and exemptions and to ensure uniformity of tax in federal setup are a few of the important challenges facing the administrator. Managing evasion is also a critical area. After a lot of deliberations over a considerable period of time, the concept of value-added tax system, in keeping with the global trend, dawned on our country and was enacted in our state as West Bengal Value Added Tax Act, 2003 w.e.f 01.04.2005. With effect from 01.07.2017, Goods and Services Tax Act has been ushered 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 the country, 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, 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. Our experience in Government Process Re-engineering over the last 3-4 years has uniquely prepared us to 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 of taxes within the State was eliminated. The concept of VAT also did away with the unhealthy competition among the States in the form of ‘rate war’ by introducing two floor rates of tax. However, the GST regime totally revolutionized the tax administration by introducing pan-India common rates of tax and Input Tax Credit availability. GST is a destination-based tax, i.e. it allows the tax to be collected 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 the commodity tax under the same domain of taxation system eliminating all earlier cascading effects of multitude of taxes. The different indirect taxes that have been subsumed under this Act are ¾ Central taxes: z Excise duty z Additional Excise Duty
4 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT z Service tax z CVD (Countervailing Duty) z SAD (Special Additional Duty) z Central Cesses & Surcharges ¾ State taxes: z VAT z CST z Entertainment Tax z Luxury tax z Tax on Lottery, betting, gambling z Entry tax z Purchase tax z State Surcharges & Cesses RESPONSIBILITIES OUTLINED 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. 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 Rural Employment 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 of the 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 office procedures, by closely observing West Bengal Treasury Rules, 2008, West Bengal Financial Rules, 1979 and West Bengal Service Rules, 2009.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 5 FINANCE DEPARTMENT SANCTIONED ORGANISATIONAL STRENGTH IN THE COMMERCIAL TAXES DIRECTORATE
Designation of Post Sanctioned Present strength Vacancy strength Commissioner of Commercial Tax 1 1 Nil Commissioner of Profession Tax 1 1 Nil Direct Promoted Total Special Commissioner 13 3 Nil 3 10 Addl. Commissioner 42 41 Nil 41 1 Senior Joint Commissioner 79 2 81 Joint Commissioner 159 9 168 Deputy Commissioner 1105 61 134 195 Commercial Tax Officer 162 414 576 85 Total 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 Nil Senior Joint Commissioner (Audit) 3 Nil 3 System Analyst 1 1 Nil Programmer 1 1 Nil Assistant Commercial Tax Officer 1220 925 295 P.A. to Commissioner 2 2 Nil P.A. to S.O. B.I. 1 1 Nil Administrative Officer 4 4 Nil P.A. Grade- II (Schedule B) 16 4 12 Group ‘B’ & ‘C’ Staff 1903 739 1164 Group ‘D’ Staff 1449 285 1164 Total 5765 3031 2734
NOTES: (1) Commercial Tax Officers and upwards work as Assessing and Audit officers. The Commercial Tax Officers are recruited either through Group ‘A’ of the West Bengal Civil Services (Exe) Etc. Examinations or by way of promotion 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 Civil Services (Exe) Etc. Examinations or by way of promotion from the post of Head Clerks / Upper Division Clerks
6 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT ORGANISATIONAL STRUCTURE OF THE DIRECTORATE
BASIC COLLECTION & ANTI-EVASION SUPPORT UNITS QUASI-JUDICIAL UNITS UNITS
INFORMATION BUREAU OF INVESTIGATION CIRCLE SYSTEMS (UNIT I, II & III)
DATA CHARGE CENTRAL SECTION ANALYSIS WING
CYBER FRAUD RANGES PREVENTION CELL LARGE TAXPAYERS UNIT CHECK POSTS LAW SECTION
PUBLIC RELATION OFFICE FAST TRACK INTER-STATE REVISIONAL VERIFICATION CELL AUTHORITY SPECIAL CELL (Only quasi-judicial function. Non-functional now) CENTRAL AUDIT UNIT IPA CELL
INTERNAL AUDIT CENTRAL WING REGISTRATION UNIT CERTIFICATE ORGANISATION (Recovery of Arrears) CENTRAL ENFORCEMENT WING REFUND UNIT (Merged with BI-I) COLLECTION
STDS CELL PROFESSION TAX ITC INVESTIGATION HEAD QUARTERS UNIT (IIU) HRD CELL
ANNUAL ADMINISTRATIVE REPORT 2017-2018 7 FINANCE DEPARTMENT ROLES OF DIFFERENT BRANCHES OF THE DIRECTORATE
BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED 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 outside territorial jurisdiction] 3) ACST Kolkata) 4) STO Acts as the first level contact point of assessees Amendment, cancellation and restoration of Registration Certificate Collection and day to day monitoring of tax payable by dealers under jurisdiction Issue of manual waybill [in limited cases] and declaration forms, Grant Enrolment to transporters Scrutiny & verification of returns Assessment of tax payable by dealers and Special Audit Realisation of Assessed dues & Return Dues Refund of tax to dealers Maintenance of records of dealers Search and Seizure of books of accounts, documents etc. from the premises of the dealer in fit cases Administration of Profession Tax Act and Rules. Under GST: Acts as the first level contact point of assessees Processing of Registration and related applications Monitoring revenue through GST back-office portal Causing Investigations and field visits as and when required Disposing Refund applications Liasing with Central Authorities through Nodal Officers CIRCLE 1) Sr. JCST Under VAT regime: [ A Circle comprises (Administrative) & Administrative control over the Charges under its of two or more Sr. JCST (Appellate) jurisdiction Charges] 2) JCST Hear and dispose Appeal and Revision cases arising 3) STO out of orders passed by officers of Charges under its jurisdiction Refund of tax to dealers Grant registration to dealers under its jurisdiction [under WBST Act] Conduct VAT Audit of dealers selected Dispose security cases
8 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED Reopen deemed/summary assessments Under GST: Administrative control over the Charges under its jurisdiction Ratification 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 by known as Corporate 3) JCST dealers under jurisdiction Division, is constituted 4) STO Scrutiny & verification of returns with big tax payers Assessment of tax payable by dealers in and around Kolkata] Issue of manual waybill and forms (in limited cases) Amendment, Cancellation & Restoration of Registration Certificate Conduct VAT Audit /Special Audit of dealers selected Hear and dispose Appeal and Revision cases arising out of orders passed by officers of LTU. Under GST: Acts as the first level contact point of assessees Processing of Registration and related applications Monitoring revenue through GST back-office portal Causing Investigations and field visits as and when required Disposing Refund applications Liasing with Central Authorities through Nodal Officers CHECKPOST 1) DCST Monitor movement of incoming and outgoing goods [Checkposts are 2) ACST vehicles & physical checking of goods located at the inter- 3) STO Barcode endorsement of waybill and TD state borders] Endorse manual waybills produced by importer/dealer Seizure of goods and imposition & realization of Penalty Wayside checking RANGES 1) Sr. JCST Administrative control over the check posts under its (In-charge) jurisdiction 2) JCST Conduct wayside checking relating to goods movement 3) DCST Search of vehicles carrying goods in unauthorized 4) ACST manner or warehouses and Seizure of goods 5) 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 posts exercise jurisdiction 2) JCST Survey to bring unregistered dealers who are liable to all over the state. It 3) DCST take registration into the tax net earlier had three 4) ACST Monitor non-resident dealers who have no permanent units – at Kolkata, 5) STO place of business in WB Asansol and Siliguri Issue waybills to unregistered dealers which are now Monitor exhibition sales
ANNUAL ADMINISTRATIVE REPORT 2017-2018 9 FINANCE DEPARTMENT BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED merged with Bureaus Conduct auction sale of seized goods of Investigation. All investigative and preventive jobs of CS are now done through BIs. 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 Bengal CCT,WB) 3) JCST Incentive Scheme, 1993 and West Bengal Incentive 4) DCST Scheme, 1999 that would allow the applicant dealers 5) STO tax exemption, remission or deferment of sales tax related to the eligible unit. CENTRAL 1) Sr. JCST Examine and dispose online applications for registration REGISTRATION UNIT 2) JCST filed by dealers through IT System only (under O/o the CCT, 3) DCST WB ) 4) ACST 5) STO CENTRAL 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 basis 5) 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 various VERIFICATION 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 to have been effected by their dealers with the dealers of West Bengal Liaison with various Check posts and Ranges to assist them in determining bona fide of transactions between consignors and consignees by making enquiries regarding 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, Rural Verification 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 for digitization To keep records of adjustment of taxes through books and refunds.
10 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED 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 sales 4) DCST b. Underassessment of tax due to incorrect deduction c. Irregular exemption d. Application of incorrect rate of tax and mistake in computation e. Non / Short levy of interest and penalty f. Non / Short levy of purchase tax To share views on the different aspects of the audit done by the A.G. Office To collect the replies from the concerned officers regarding IR Paras, Draft Paras, CAG Paras and process and send to the A.G. Office and Finance Department HUMAN RESOURCE 1) Spl CCT To organise induction training of Commercial Tax DEVELOPMENT 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 of WB ) 4) DCST this organization 5) ACST To arrange in-service training programmes including 6) STO training in basics of information technology of officers and employees up to the level of Lower Division Clerks. To organise Workshops, Case Studies, Group discussions and Interactive sessions. To keep liaison with ATI, nominate officers for training under National Training Policy. BUREAU OF 1) Special Officer Investigation about evasion of tax and submission of INVESTIGATION- 1, and Additional CCT report 2 & 3 for each Unit Search a dealer’s place of business including his [Bureau of Investigation 2) Sr. JCST factory, office, warehouse and residence is a specialized wing 3) JCST Seize records, documents as well as physical stock of of the Commercial 4) DCST goods Taxes Directorate 5) ACST In appropriate cases of tax evasion, complaints are having 3 Units for 6) STO lodged with the police authorities for taking necessary investigation of cases action against commission of offence. of tax evasion under the WBST Act, 1994, CST Act, 1956 and WBVAT Act, 2003 as also Entry Tax Act, 2012 and P.T. Act, 1979 and malpractices connected therewith. It has a police wing]
ANNUAL ADMINISTRATIVE REPORT 2017-2018 11 FINANCE DEPARTMENT BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED ITC Investigation Unit 1) Sr. JCST Investigation on claim of unauthorized ITC, 2) JCST Investigate fraudulent transactions and Bill trading 3) DCST Identification of bogus dealers 4) ACST Feed Charges with documents and information 5) STO for ab-initio cancellation of non-existent dealers who have obtained registration by furnishing fake documents Lodging complaints with Police for prosecution for violation 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 Court 6) 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 the concerned authorities. To provide the Departmental Representatives with the appellate and assessment records for effective representation before the Appellate and Revisional Board and to arrange transmission of order of the Board to the concerned departmental authorities Study orders of different courts and move to the higher forum in deserving cases. It performs the duty of engagement of lawyers and monitors the cases in respect of disputes in relation to the Service Matter of the employees of this Directorate in SAT and Courts. SALES TAX 1) Additional CCT Collection of Sales Tax deducted at source from the DEDUCTION AT 2) Sr. JCST payment made to the works contractors by different SOURCE (S.T.D.S.) 3) JCST Government and Non-Government Organisations CELL 4) DCST To monitor the collection from STDS (under O/o the CCT, 5) ACST To provide help to contractor / contractee in getting WB) 6) STO online services To provide information to Charge and Circle offices as and when sought for to help in bringing the Works Contractors under the tax net. It also monitors tax collected at source from sellers by Govt. etc. CENTRAL REFUND 1) Addl. CCT To process and dispose both pre-assessment and post UNIT (CRU) 2) Sr. JCST assessment refund application of dealers (under O/o the CCT, 3) JCST WB) 4) DCST 5) ACST 6) STO
12 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED PUBLIC RELATION 1) Additional Communication with the Union Government and other OFFICE (under O/o Commissioner State Governments on present and prospective issues the CCT, WB) 2) JCST of Taxation; 3) DCST Publication of Advertisements required to be published 4) ACST in Newspapers; Publication of Trade Circulars in the event of any amendment of Act, Rules, Procedures etc. Giving written/telephonic replies to queries made by Governments, various institutions, Tax payers, Dealers, Tax Practitioners, Trade Bodies and other persons; Publication of Departmental Circulars issued by the Commissioner of Commercial Taxes, W.B. guiding the officers of the Directorate on certain important issues; Processing of pre-budget proposals received from trade, industry and individuals on the taxation matters dealt in by the Directorate Publication of orders made by the Commissioner of Commercial Taxes, W.B. in relation to applications made before him u/s. 102 of the W.B. VAT Act, 2003; Attending seminars, symposiums organised by Trade bodies 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 Board CERTIFICATE 1) Addl. CCT To cause recovery of tax dues as referred to by ORGANISATION 2) Sr. JCST assessing authorities. 3) JCST 4) DCST 5) ACST 6) STO INFORMATION 1) Additional CCT To arrange build up I.T. infrastructure for the entire SYSTEMS DIVISION 2) Sr. JCST Commercial Tax Directorate, West Bengal Appellate (under O/o the CCT, 3) JCST and Revisional Board, West Bengal Taxation Tribunal WB ) 4) DCST and the Policy Planning Unit 5) ACST To ensure proper maintenance of hardware, network 6) STO and connectivity by coordinating among various service providers. To act as nodal agency for successful implementation of Mission Mode Project in Commercial Tax (MMP-CT) under the National e-Governance Plan (NeGP) To streamline rolling out of various e-services and provide initial handholding support to all stakeholders
ANNUAL ADMINISTRATIVE REPORT 2017-2018 13 FINANCE DEPARTMENT BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED like taxpayers and officers and employees of the Directorate To report the Finance Department, West Bengal State Legislative Assembly, Government of India on utilization of fund To update and maintain the internal and external website 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 GST WB) regime; 3. Examination of review proposals GST law, rule, rate of tax and Circulars received from the Central Government; 4. Responding to queries raised by various stakeholders including Government Departments and Local bodies; 5. To evolve new ideas in tune with GST law for betterment of tax administration; 6. Conducting training sessions for officials in association 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 Profession Quarter and Charge 2) Special Tax network Offices) Commissioner of 2. Persuation of enrolment of un-enrolled persons & Profession Tax registration of un-registered employers 3) Sr. JCST 3. Investigation 4) JCST 4. Attending Camp, Seminars, Symposium organised 5) Public Information by different Professional associations and trade Officer bodies. 6) DCST 5. Assessment of registered employer 7) ACST 5. Realization of dues 8) STO PT Head Quarters 1. Collection of data centrally from different organisations 2. Monitor Collection 3. Public liaison by giving replies to Communication received from different government departments, corporate bodies, tax payers, tax practitioners, trade bodies and other persons on issues of various Tax queries through writing /e-mail/telephone.
14 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT BRANCH NAME OFFICERS MAIN FUNCTIONS ATTACHED 4. Publication of Advertisement in the newspapers as required. 5. Preparation of pre-budget proposals. 6. Attending Camp, Seminars, Symposium organised by different Professional associations and trade bodies. 7. Impart training and workshop to departmental officers and associations and trade bodies 8. To act as nodal agency to conceive various e- services, maintain system and website in liaison with NIC. 9. Investigation
Nature of work/ Responsibilities The Directorate’s day-to-day work at the Charge level includes granting of New Registration, Amendment and Cancellation of dealers, Collection and day-to-day monitoring of tax payable by dealers, Assessment and Realisation of Assessed Dues & Return Dues. The Large Taxpayers Unit (formerly known as Corporate Division) administers tax in respect of big dealers and 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 different legal forums, including West Bengal Commercial Taxes Appellate and Revisional Board, West Bengal Taxation Tribunal, State Administrative Tribunal, Kolkata High Court and Supreme Court of India and other 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 cases initiated by the assessing officers. The Central Audit Wing develops a dynamic Risk Analysis module on the basis of which the dealers are to be selected for audit. The Data Analysis Wing creates analytical reports studying the electronic records of transactions to prevent revenue leakage. The Internal Audit Wing to scrutinize assessment orders, records, other registers to detect and prevent incorrect 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 15 FINANCE DEPARTMENT REGISTRATION CASES (A) Sales Tax Act: Number of Registered Dealers 2015-16 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
16 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 CST assessment 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 CASES Sales 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 3308.68 2012-2013 5943 5783 1060.26 2013-2014 4527 4428 1334.02 2014-2015 4703 4585 1974.46 2015-2016 1932 1892 2174.99
ANNUAL ADMINISTRATIVE REPORT 2017-2018 17 FINANCE DEPARTMENT The figures have been compiled and submitted by NIC and DAW from central database. Figures include both VAT and CST audit cases. During the FY 2010-2011, there was manual system of generation of initiation notice and online generation of demand notice. Figures relate to cases generated for the Financial Years 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 Appeal 2017-18 (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
18 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT GOODS AND SERVICES TAX - POLICY PLANNING UNIT [GST-PPU] History of Indirect Taxation in India has witnessed the most unprecedented change with the introduction of Goods and Services Tax with effect from 1st of July 2017. The existing system of indirect taxation in India was characterized by multiplicity of taxes and duties. This included Central duties and taxes like Central 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 Tax which have been subsumed in GST. GST Policy Planning Unit was set up in the Directorate by the Commissioner, Commercial Taxes, West Bengal vide Order number 4159-CT dated 27/04/2017 under the Office of the Commissioner, Commercial Taxes inter-alia with the following objectives for successful implementation of GST in the state of West Bengal: (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 out necessary 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 relation to 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 its formation and in due course of time. It may be worth mentioning that, West Bengal being a member of the Law Committee, Fitment Committee and various other committees for implementation of GST is constantly 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:- z 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. z 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. z Evolving new ideas in tune with the GST Laws for betterment of the tax administration. z Preparation and publication of GST related Orders and Circulars issued by the Commissioner, State Tax, West Bengal. z Preparation and publication of GST related Trade Circulars issued by the Commissioner, State Tax, West Bengal. z Maintaining liaison with Finance Department and Law Cell, Govt. of West Bengal and Saraswaty Press for various publications carried on throughout the year. z Examination of review proposals GST law, rule, rate of tax and Circulars received from the Central Government and placing view of the unit on such to the Commissioner, State Tax, West Bengal.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 19 FINANCE DEPARTMENT z Placing issues requiring change in GST law, rule, rate of tax and Circulars on the basis of research of the unit, representations received before the Commissioner, State Tax, West Bengal. z Preparation of drafts of amendments and Circulars as and when required. z Responding to queries raised by various stakeholders including Government Departments and Local bodies. z Helping all concerned in the back-end process on introduction of the GST Laws. z Preparation of various GST related materials, notes/SOPs for hosting in the internal website of the Directorate for use by the officials. z Preparation of power point presentations on various issues for meetings/training sessions/seminars etc. z Conducting training sessions for officials in association with the HRD of the Directorate. z 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 stake holders by responding to their queries, helping them in the back end process, evolving new ideas in tune with 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 Government as well as the Press to ensure that all these documents are published with utmost care to keep these documents 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 & the Commissioner 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 Authorities and Government Entities started sending queries with the ushering of GST relating to the applicability of GST on various activities undertaken by them. They also sent queries relating to the requirement of revision of the value of the existing contracts for supply of goods or services or both as had been entered into in the pre-GST regime and were being continued in the post-GST regime.
20 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT A number of clarifications and replies on these issues as referred to by various Departments under the Government 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 Marketing Department 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 PPU which 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 the Government but also in turn have reduced the burden of the State exchequer by reducing the expense burden. Some important changes suggested by the GST-PPU that have been implemented causing substantial relief to Government, Local Authorities, Governmental Authorities and Government Entities are as follows: z GST rate on works contract service to Govt./Local Authority/ Governmental Authority or Govt. Entity has been brought down to 12% from 18% resulting in reduction of expenditure of Government by 5% (approx). z Exemption of pure services provided to a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. z 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 in reduction of cost burden of Local Authorities like KMC. 1 z The benefit of deduction of value of flat for undivided share of freehold land in case of sale of under 3 construction flats has also b een extended to lease holds lands of Government. z Sale of scrap and renting of immovable property by Government and Local Authority to a registered recipient has been made taxable under reverse charge mechanism. z Lease of land, receipt of legal services, providing information under RTI Act, 2005, by Government and Local Authority have been exempted. z The requirement of compulsory liability of GST registration by several Government Departments, Secretariats, Municipal Corporation, Municipality, Panchayats, Sub-divisions, Zilla Offices etc could be avoided where entire supplies made by such Departments etc. became taxable under the Reverse Charge Mechanism. z Receipt of payment has been delinked from the determination of time of supply of goods which in turn 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 to Government/Local Authorities. The State exchequer has experienced a reduction of expenditure of Govt. by 5% (approx) since the GST rate on works contract service to Government, Local Authority, Governmental Authority or Government Entity 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], is shown below :
ANNUAL ADMINISTRATIVE REPORT 2017-2018 21 FINANCE DEPARTMENT Benefit of reduction of GST rate on supply of Works contract services to Govt. Estimated Loan Balance capital GST involved GST involvement Net benefit Capital 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 Entity involving a nominal portion of transfer of goods were being taxed under GST. This was directly affecting the state exchequer. Such composite supplies where the value of supply of goods does not constitute more than 25%, have been 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. The analysis of such reduction of burden in exchequer [based on RBI Budget Estimates for 2018-19], is shown below: Benefit of exemption of Composite Supply to Govt. etc. involving nominal supply of goods Estimated Repayment of Salaries, Balance Repair & GST involved Netbenefit Revenue interest from pension & revenue maintenance when rate for GST as Expenditure estimated subsidies exp. exp. (25% of was 18% Nil 2018-19 revenue exp. (in `Crore) balance exp.) (in `Crore) (in `Crore) (in ` Crore) (in `Crore) 148618 27137 64435 57046 14262 2567 2567
22 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT V. Some important changes suggested for the benefit of Trade & Industry, MSME and for the public at 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 difficulties faced by them. GST PPU has made numerous suggestions to ease out such difficulties faced by the various sectors based on such extensive ground work. Several changes have been implemented which in turn has benefitted a large section of people. Some important changes implemented for the Trade & Industry of West Bengal upon suggestion of the GST-PPU are as follows i. Handicraft Sector: The GST laws have provided the benefit of conditional exemption from registration to casual taxable persons. 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 been exempted from the requirement of registration provided the aggregate value of supplies made by them in a 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 on the 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 their Turnover 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 services provided by a GTA to unregistered individuals and casual taxable persons have been exempted from GST upon suggestion from West Bengal. This has brought relief to millions of individuals required to avail of Goods transport Agency Service. v. Clay Bricks Sector: Clay bricks manufacturers are major stakeholders of the construction industry. A high GST rate on the job work for manufacturing of clay bricks was adversely affecting the pricing of such goods which in turn was affecting 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 23 FINANCE DEPARTMENT of GST-PPU. Further, the GST rate on apparel and clothing accessories below Rs. 1000 has been reduced to 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 to reduce their difficulties. High rate of tax on processing of leather denied cost-competitiveness to the industry. So, as suggested by GST-PPU, the GST rate on Job work for processing of blue hide, processing of finished leather, 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 deduction of 1 rd value of flat for undivided share of land in case of sale of under construction flats was available 3 where such land was freehold in nature; however, the same benefit was not available where such land was 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 of deduction of 1 rd value of land so far applicable for freehold land has also been made applicable for 3 leasehold land also. ix. Printing Industries: Various rationalizations in the prevailing rates of various jobs in the printing industry were effected upon suggestion of the GST-PPU. Rate of tax on job work of printing of books was previously fixed at 18% if such was related to an unregistered person. This was a reason for hardship for many in the state having a rich culture of literary works not only by established writers but also by a large section of amateurs. The rate has subsequently been 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 job work of printing has been fixed @12% for goods taxable @12% and for goods taxable @5% or ‘nil’ rate the 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% upon insistence of West Bengal only. VI. GST-PPU has also been very instrumental in issuing of various clarifications that has sorted out prevailing confusions thereby benefitting the Trade & Industry & Public at large. Some major clarifications relating to specific Business Sectors, that have been issued upon being suggested 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 of Accounts 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 the major 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 of business) may be maintained at the main Office (principal place of business).
24 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT ii. Gems & Jewellery Sector: A common feature of jewellery trade in our society is that whenever an individual approaches a jeweler for procuring new jewellery he seeks to exchange of his old jewellery. Confusion was prevailing as to whether this exchange was to be treated as a supply made by such individual and if so, whether such will come 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 it has 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 in different galleries all over India. In this case, doubts prevailed as to whether they would be treated as casual taxable persons in such States which effectively meant that, they were becoming compulsorily liable for registration. Upon suggestion of GST-PPUit has been clarified that an artist is exempted from taking registration in every 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 practitioner or 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 to be treated as renting or accommodation services and if so, whether such charges will be subject to GST or 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 a hospital 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 that many of the sweetmeats manufacturers are charging higher rate of tax on Sandesh when such have chocolate or dry-fruits as an ingredient. The matter was pursued by GST-PPU and it has been clarified that Sandesh, being a sweetmeat will always 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 be taxable @ 5% or not. It was clarified that Curd was exempted under GST and in absence of any further classification Mishti Doi would 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 which musical instruments would be considered indigenous In this regard, GST-PPU made an extensive study and upon acceptance of the entire content of such report, a comprehensive list of 134 Indigenous Musical Instruments has been published as Annexure – II appended 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 compliance mechanism for the Trade & Industry.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 25 FINANCE DEPARTMENT Some important changes made in this regard as suggested by GST-PPU are as follows: z Previously, a voluntarily registered person could apply for cancellation of his registration only after expiry 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. z Previously, the benefit of Composition Scheme was not allowed to any service provider. This affected numerous 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 to restaurants also. z Upon suggestion of GST-PPU, the threshold Turnover for eligibility to opt for Composition scheme has been enhanced from Rs. 75 Lakhs to Rs. 1 Crore, which has come up as a benefit to numerous small business entities. z Statement of outward supplies in GSTR 1 was required to be filed monthly by all tax payers irrespective of their turnover. However, composition tax payers were required to file Returns in GSTR-4 on quarterly basis. GST-PPU suggested that smalltax-payers who were not availing of the benefit of composition scheme could 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 file their GSTR-1 on quarterly basis. z As per the GST Rules, a supplier was required to issue Tax Invoice for taxable supplies of goods or services 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 or services or both which was accepted and has already been implemented. z GST-PPU has also played a major role in bringing out some other important changes affecting the business 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: z Refund process in GST has assumed significant importance due to its structure necessitating time-bound disposal of the refund petitions primarily to avoid capital blockage to the exporters. z The decision to process refund claims manually on the recommendation of the GST Council in November 2017 came as a challenge to various stakeholders including the jurisdictional officers. z Processing of refund claims manually on the basis of various circulars issued has been daunting particularly on the backdrop that multiple amendments have also been effected in this regard on a regular basis. z GST–PPU has attempted to keep the officers updated on the latest changes in the refund provisions and to solve any emerging problem. z Training sessions have been conducted in collaboration with the HRD. z Standard Operating Procedure (SOP) for processing of the refund claims has been prepared which is updated regularly with the latest changes.
26 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT z Power point presentations have also been circulated in this regard. GST–PPU regularly interacts with jurisdictional officers and with their active participation attempts to erase out glitches. z Various proposals for changes in the rules or in the system or for issuance of clarification in the form of circular are also made from time to time which in most of the cases have been able to solve existing problems. IX. Developing an extensive Knowledge Centre for the Officials of the Directorate: z Launching of a dedicated GST Tab in the Internal website as well as in the external portal incorporating all the updated Rules, Rates, Notifications, Guidelines, Clarifications, Circulars, Orders. z Publishing a comprehensive Book upon compilation of the GST Acts and Rules for the use of the Officials of the Directorate. z Preparing consolidated documents on Rate of Goods & Services (both exempted and taxable) incorporating all the amendments made so far. z Interacting regularly with Officials of the Directorate and Master-Trainers of GST on issues of changes in the GST Laws and its functionalities. z Preparing PPTs, SOPs & Guidance Notes on various topics of GST. COLLECTION AND EXPENDITURE Collection 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 6278.19 Tax Act, 2003 SGST - - - - 8826.44 Total 14510.90 16028.90 17285.91 18318.41 15104.63 The Central Sales Tax Act, 1956, - - - 169.47 465.01 not subsumed in GST The Central Sales Tax Act, 1957, - - - 2266.94* 572.07 subsumed 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** 5991.29 1994 (Gross) Refund 94.69 153.90 114.45 80.04 *** The West Bengal State Tax on 463.85 463.85 485.47 509.09 529.18 Profession, Trades,Callings and Employments Act, 1979 The West Bengal Primary Education 1635.25 1669.95 1725.68 1800.95 1638.47 Act,1973 & The W.B. Rural Employment and Production Act,1976 (Coal Cess)
ANNUAL ADMINISTRATIVE REPORT 2017-2018 27 FINANCE DEPARTMENT The West Bengal Transport 389.17 393.02 472.73 472.53 508.63 Infrastructure Development Fund Act, 2002 (Cess on Petrol and Diesel) The West Bengal Tax on 988.66 855.55 837.69 934.32 1531.95 Entry of Goods into Local Areas Act , 2012 Total Collection 25329.76 27525.01 29858.67 31898.22 31664.14 (B) Expenditure i) Administrative Expenses 26.22 25.44 33.69 32.07 40.45 ii) 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 Collection type (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% Taxes not W.B. Rural Employment and Production Act subsumed West Bengal Transport Infrastructure 472.53 508.63 7.64% in Development Fund Act GST West Bengal State Tax on Profession, 509.09 529.18 3.95% Trades, Callings and Employments Act West Bengal Value Added Tax Act 18318.41 6278.19 Central Sales Tax Act subsummed in GST 2266.94 572.07
28 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Tax Act Collection Collection type (Rs in Crores) (Rs in Crores) Growth% 2016-17 2017-18 Entry Tax Act 934.32 1531.95 Taxes *Entertainment Tax 111.06 38.99 subsumed *Betting Tax 15.26 2.09 in *Luxury Tax 78.94 28.29 GST *Excise Duty on Medicinal and 24.31 5.54 Toilet 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 29 FINANCE DEPARTMENT Trade Circulars & Orders issued in 2017-18 I. GST (Trade Circulars): Trade Date Subject Circular 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 of Undertaking (LUT) by the Exporters in respect of Exports without payment of Integrated Tax under WBGST/ CGST rule 96A. 07/2017- 28/08/2017 Addendum to Trade Circular No. 07/2017 dated 19/07/2017 Addendum regarding Export 09/2017 04/09/2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B. 10/2017 11/10/2017 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports. 11/2017 18/10/2017 Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis. 12/2017 15/11/2017 Manual filing and processing of refund claims in respect of zero-rated supplies. 14/2017 21/12/2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. 15/2017 21/12/2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries. 16/2017 21/12/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling. 17/2017 21/12/2017 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose 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 Bengal Goods 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 inverted to 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 with effect from the 1st day of April, 2018.
30 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT II. GST (Orders) : Order No. Date Subject 01/WBGST/ PRO/17-18 21/06/2017 Jurisdiction of Officers in Circles 02/WBGST/PRO/17-18 21/06/2017 Jurisdiction of Officers in Charges 03/WBGST/PRO/17-18 21/06/2017 Delegation of powers by the Commissioner 04/WBGST/PRO/17-18 21/06/2017 Central Registration Unit 05/WBGST/PRO/17-18 22/06/2017 Notification of Facilitation Centres 06/WBGST/PRO/17-18 22/06/2017 Adjudicating authorities under the West Bengal Goods and Services Tax Ordinance, 2017 07/WBGST/PRO/17-18 01/07/2017 Delegation of powers by the Commissioner 08/WBGST/PRO/17-18 05/07/2017 Delegation of powers by the Commissioner 09/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 the West Bengal Goods and Services Tax Rules, 2017 10/WBGST/PRO/17-18 18/09/2017 Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of 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 for composition levy under sub-rule (1) of rule 3 of the West Bengal Goods and Services Tax Rules, 2017 10/WBGST/PRO/17-18 18/09/2017 Extension of time limit for submitting the revised declaration in FORM GST TRAN-1 under rule 120A of the West Bengal Goods and Service Tax Rules, 2017 11/WBGST/PRO/17-18 18/09/2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Services Tax Rules, 2017 12/WBGST/PRO/17-18 11/10/2017 Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 13/WBGST/PRO/17-18 28/10/2017 Further extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 14/WBGST/PRO/17-18 28/10/2017 Extension of time limit for submitting application in FORM GST REG-26 15/WBGST/PRO/17-18 28/10/2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 16/WBGST/PRO/17-18 28/10/2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1(Revised) under rule 120A of the West Bengal Goods and Service Tax Rules, 2017
ANNUAL ADMINISTRATIVE REPORT 2017-2018 31 FINANCE DEPARTMENT Order No. Date Subject 17/WBGST/PRO/17-18 15/11/2017 Further extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the 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 rule 120A of the West Bengal Goods and Service Tax Rules, 2017 19/WBGST/PRO/17-18 20/11/2017 Amendment of Commissioner's Order No. 01/WBGST/PRO/17-18 dated 21/06/2017 20/WBGST/PRO/17-18 20/11/2017 Amendment of Commissioner's Order No. 02/WBGST/PRO/17-18 dated 21/06/2017 21/WBGST/PRO/17-18 20/11/2017 Amendment of Commissioner's Order No. 03/WBGST/PRO/17-18 dated 21/06/2017 22/WBGST/PRO/17-18 20/11/2017 Amendment of Commissioner's Order No. 04/WBGST/PRO/17-18 dated 21/06/2017 23/WBGST/PRO/17-18 20/11/2017 Amendment of Commissioner's Order No. 06/WBGST/PRO/17-18 dated 22/06/2017 Corrigendum 23/11/2017 Corrigendum for Order Nos. 17/WBGST /PRO/17-18 and 18/WBGST/PRO/17-18, both dated 15/11/2017 24/WBGST/PRO/17-18 14/12/2017 Delegation of powers in supersession of Commissioner's Order No. 08/WBGST/ PRO/17-18 dated 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 of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 01/WBGST/PRO/2018 28/03/2018 Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the West Bengal Goods and Service Tax Rules, 2017
III. Other Trade Circulars & Orders:
Trade Circular / Date Subject Order No. 464CT/PRO 28/04/2017 Extension of the last date of filing P. Tax Return for Q.E. 31/03/2017. 465CT/PRO 28/04/2017 Extension of the last date of filing WBST Return for Q.E. 31/03/2017.
32 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Trade Circular / Date Subject Order No. 466CT/PRO 28/04/2017 Extension of the last date of filing VAT Return for Q.E. 31/03/2017. 492CT/PRO 08/05/2017 Extension of the last date of filing VAT Return for Q.E. 31/03/2017. 493CT/PRO 08/05/2017 Extension of the last date of filing WBST Return for Q.E. 31/03/2017. 494CT/PRO 08/05/2017 Extension of the last date of filing P. Tax Return for Q.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 the Dealers 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 for Q.E. 30/06/2017 689CT/PRO 28/07/2017 Extension of the last date of filing WBST Return for Q.E. 30/06/2017 08/2017 07/08/2017 Issuance and use of Form C, etc. under the Central Sales Tax Act, 1956 717CT/PRO 10/08/2017 Extension of the last date of filing VAT Return for Q.E. 30/06/2017 718CT/PRO 10/08/2017 Extension of the last date of filing WBST Return for Q.E. 30/06/2017 743CT/PRO 16/08/2017 Extension of the last date of filing WBST Return for Q.E. 30/06/2017 744CT/PRO 16/08/2017 Extension of the last date of filing VAT Return for Q.E. 30/06/2017 13/2017 27/11/2017 Procedure for Adjustment/Refund of Cash Security Paid by Dealers at the Time of Registration 18/2017 28/11/2017 Reconciliation of sale-purchase mismatch for 2016-17 INFORMATION SYSTEMS DIVISION Information Systems Division (ISD) has been the backbone of Directorate of Commercial Taxes in West Bengal for implementation of e-Governance in various aspects of indirect taxes. The ISD, as the internal Information technology (IT) wing of the directorate plays key role in maintenance and upgradation of IT infrastructure and implementation of new e-services. With the introduction of GST, ISD now provides the basis on which the entire Directorate functions.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 33 FINANCE DEPARTMENT ISD has been a catalyst in rolling out the citizen-centric/business-centric services with a view to reduce the 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 in e-Governance initiatives viz. CSI Nihilent Award, National e-Governance Award, SKOCH Award, Golden Peacock Award, etc in previous years. The task of bringing out the Annual Administrative Report by compiling and collating of all relevant data and 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 the significant transition to GST from erstwhile VAT, CST system. As GST relies on an intricate e-Governance system, ISD, as a wing of WBCTD, was best to be entrusted with the responsibility of ushering in the NEW TAX regime in the state of West Bengal. This transition would not have been possible without the strong foundation work accomplished by ISD over the years. ISD had to execute a plethora of special activities pertaining to implementation of GST. Some of these are enumerated below. Pre-GST preparation work z 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. z GST Migration of existing VAT dealers across West Bengal was facilitated by ISD. Provisional IDs 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. z ISD provided the necessary infrastructural support to GSTN as per their requirements for rolling out GST in the state e.g. connecting WBCTD offices to GSTN servers etc. z Officers posted at ISD attended various workshops organized by GSTN during the preparatory phase of implementation of GST. Several hardware and software related upgradation exercises, regular data sharing of existing WBVAT taxpayers, tax officials of the directorate were carried out in coordination with GSTN. z ISD facilitated migration of existing taxpayers of Agriculture Income Tax in coordination of GSTN. z ISD actively coordinated with PRO section and HRD Cell for imparting training to officials of the directorate and raising awareness of public about GST through outreach programmes. z Two Commercial Tax Officers from ISD went to Port Blair to impart GST related training to Indirect Tax department personnel of Andaman and Nicobar Administration during 23rd-26th June, 2017. z Due to the efforts of ISD, there has been a minimum number of cases of taxpayer grievances in this state as compared to other states in the country. GST Back Office Related Work z Create and Update Records of the officers of CTD z Allocation of necessary roles to the officers z Transfer of Charge when an officer is transferred to other jurisdiction z Re-allocation of Work Items for the officers who are on leave z Helping the officers with Back Office related issues
34 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT z Communicating issues faced by the officers to the GSTN for an early resolution of the same z Help the officers with correcting jurisdiction of the taxpayers who are allotted wrong jurisdic- tion z Redress Grievances raised by the taxpayers to the extent possible GST Data Management Related Work z Extraction of GST data related to Registration, Migration, Return, Refund, Casual Taxpayer Re- port etc. from GSTN SFTP server. z Handling and Managing large volumes of data meant for State of West Bengal generated as a result of submission of various forms by taxpayers prescribed under the GST Act through GST common portal. z Uploading the incremental and dump GST data on daily and weekly basis in IMPACT database that is being received over through GSTN SFTP client. z Design and creation of internal database for storing GST data obtained from GSTN. As a part of the process table structures of GST Registration, Migration, Return, Refund etc in Impact were created as and when required. The database design is being updated in a dynamic manner as per incremental requirements. z Processing of data received from GSTN and making these processed data available to Jurisdic- tional Officers through IMPACT and Internal Website. z Coordinating and correspondence with GSTN in case of inaccuracy or any discrepancies found in dump or incremental data received though SFTP server. Other work z ISD officers organized several webinars on GST return forms, Offline utility tools through Youtube channel of NeGD and Digital India in coordination with GSTN to raise awareness of common public about various aspects of GST. z ISD officers attended NIC workshop for National E-Waybill system before commencement of E-Waybill under GST. ISD has been instrumental in the transition to GST E-Waybill system across 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 the officers 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 IMPACT utilized by GSTIN' 7 GST Refund Register MIS 15/03/2018 IMPACT
ANNUAL ADMINISTRATIVE REPORT 2017-2018 35 FINANCE DEPARTMENT 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 IMPACT Registration) 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 IMPACT outside State dealers in IMPACT 14 Integration of Special Audit module and Appeal module 09/08/2017 IMPACT with the MIS Assessment charge wise summary 15 Change Management to match the login process 14/07/2017 IMPACT in DMS application 16 Development of reopening of Audit module 07/09/2017 IMPACT 17 Change Management in Assessment charge-wise summary 26/10/2017 IMPACT in viewing initiated cases of Assessment, Audit and Special 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
36 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Service Name No. of documents uploaded No. of emails sent Case related documents or 4 0 detail of accounts and claims Computation Sheet 8496 8065 Demand Notice 22374 20365 Documents related to 5 0 Appeal-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 Bengal through the CTD Portal www.wbcomtax.gov.in, several cases relating to alleged cyber fraud like identity theft, misuse of online facilities, unauthorised access etc. started coming in from various sources. To have a 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 appropriate action with the help of outside agencies like Internet Service Providers, Mobile Service Providers, Police Departments, 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 disposed Complaint Received 7 Authentication pending from the end of the complainant 4 Investigation started by Investigation completed with redressal of the complaint 11 CFPC on the basis of the 8 Investigation is under going 0 database information Total 15 15
ANNUAL ADMINISTRATIVE REPORT 2017-2018 37 FINANCE DEPARTMENT There is a plan to transform this Cyber Fraud Prevention Cell into a full-fledged Cyber Forensic Lab for seizure 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 and other 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 planning of revenue augmentation 7. Played a pivotal role in distribution of taxpayers between Center and State in the wake of GST regime DAW has been created in February, 2012 under the guidance of the Commissioner as a separate unit for sole purpose of analysis of data and for providing exception reports to the assessing officers. It has been relentless in its pursuit of excellence through MIS reporting and through its varied activities in the realm of 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. Some reports are periodic and some are as per requirements of the assessing or investigating officers. These reports 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 collection of case-to-case feedback on action taken. The access to the module is restricted to officers only through self-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 sent more 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 year greater effort was given in sending mass mails to dealers for migration to GST regime by enrolling their name under GSTN portal. Provisional Assessment DAW has sent more than 31 thousand mails containing demand notices of Provisional Assessment u/s 45 of the WBVAT Act 2003, to return defaulters who have had footprints of sales or purchases in returns of other dealers. These dealers were assessed following a complicated system of calculations derived from criteria as devised by a committee.
38 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT From Q.E. 31st March, 2013, the Directorate of Commercial Taxes has been sending centralized emails containing Notices and assessment orders under Section 45 of the WBVAT Act, 2003, to dealers who have- a) Made sales to other dealers during such quarter as per Annexure B Part I of return submitted by other dealers, and/or b) Made purchases from other dealers during such quarter as per Annexure B Part II of return submitted 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 dealers based 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 consecutive returns are reported to the Charges for cancellation procedure. Progress is monitored by CCT in the monthly meetings. This has helped in cleansing of dormant dealers. Charges and other anti-evasion wings are fed with the data of ITC claimed by the beneficiaries from these dealers for subsequent legal actions for 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 analysis of 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 entire process of audit selection takes place with active help from Central Audit Unit (CAU) and under the guidance of Addl. Commissioner of CAU. In 2017-18, 1073 dealers had been selected for VAT Audit for the accounting year 2015-16. Special Audit: Special Audit is the mechanism of audit of an assessee for one or two specific purposes. Under directions of 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 various grounds. Working on the data, officers had very little difficulty in finding out whether a dealer is to be assessed 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 and their subsequent uploading of declaration forms to the effect. DAW regularly sent updated reports to charges 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, prompt action by the concerned office has prevented substantial leakage of revenue, thanks to Alert Mails.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 39 FINANCE DEPARTMENT Towards GST Preparedness: DAW has contributed towards framing of GST ecosystem by providing financial data to the Empowered Committee, GST Council and to State Finance Department required for policy formulation. These data has helped the State in bargaining State's demand in respect of division of tax payers between the States and the Union and also to develop revenue sharing model. The support of fact based backend data has helped the State's legitimate claims on strong footing. Officers of DAW have also been developed as Master Trainers for GST and GST Network and contributed towards training the personnel of the Directorate as well as outreaching the taxpayers for their inclusion in the new tax ecosystem. DAW has also played a pivotal 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 was introduced w.e.f. Q.E. 31/12/2007 (to be filed from 01/01/2008 onwards) with a small number of 4518 big and selected dealers. Gradually more and more number of dealers was selected from time to time and each dealer was communicated of his selection through post indicating his User-id and Password for accessing the system. From Q.E. 31/3/2010 (to be filed from 01/04/2010 onwards) all the registered dealers (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, dated 21.07.2016, all registered dealers filing return in Form 14/14D/15/15R having turnover of sales or contractual transfer price or both in the immediate previous year, i.e., 2015-16, in excess of rupees fifty lakhs or having registration under the Companies Act, 1956, or the Companies Act, 2013, shall have to furnish return using DIGITAL SIGNATURE mandatorily from quarter ending 30th June, 2016, in terms of amended 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 facilities for online application for the issue of CST related Declaration Forms / Certificates and online application for the issue of Way Bill were offered to selected dealers from the beginning of 2009. It was thereafter considered to provide a more improved e-service in this respect so that the dealers are not required to make any electronic application and can themselves generate and print 'C' & 'F' Forms against inter-State purchases 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 and from 01/07/2010, in dematerialised form through the Directorate's website in respect of transactions made with effect from 01/04/2010. The dealers have to file their Returns electronically and file the paper copy of Returns, where required, in the concerned Charge / Corporate Division in order to be able to generate and print the Forms. The printed forms are to be stamped and signed by the dealers themselves and need not be endorsed by any authority of the Commercial Taxes Directorate.
40 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT *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 dealers respectively, in dematerialized form in the year 2017-18. The graph above gives a comparative picture of volume 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 1st December, 2010. Since then, a huge number of dealers have been benefitted. It is needless to mention that Way Bills were needed for import of taxable goods in West Bengal. Before introduction of this new system of dematerialized Way Bill, a dealer or a person intending to import taxable goods in the State had to procure press-printed Way Bill from the respective Charge Office / Central Section on paper-application or to file an online application for issue of the press-printed Way Bill in Form 50. The Way Bills thus obtained had to be filled in and had to be produced at the entry-point checkpost for endorsement by the concerned Commercial Taxes authorities. Under the new system, the Way Bill in Form 50A was generated and printed from the Directorate's website by the importing registered dealers after furnishing the required particulars. The generation was made in two parts. The Way Bill key no(s) is generated by the consignee himself using his User-ID and Password and the Way Bill in form-50 is generated either by the consignee or by any person authorized by him (consignor/ transporter/ agent etc) by using the Key No. Provision has also been made in the system for transshipment during the movement of the goods vehicle. The WBVAT Way Bills in Form 50A generated electronically in dematerialized form was not required to be presented before any checkpost or Range Office for endorsement. However, where a goods vehicle transporting the goods was intercepted by any officer of the Commercial Taxes Directorate at any place in West Bengal, the transporter had to produce the Way Bill before the intercepting officer of the Commercial Taxes 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 the unregistered dealers and persons. In total, 4596 nos of unregistered e-Waybills have been generated during 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 website of the Directorate of Commercial Taxes, West Bengal was made mandatory in exercise of the power conferred by 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 41 FINANCE DEPARTMENT of consignment value exceeding rupees fifty thousand while such goods are in movement or in transit storage 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 the dealers / taxpayers involving total import value of Rs. 3,15,455.49 crore throughout in the financial year 2017-18. The Waybill generation and corresponding value of the imported items for five years have been shown graphically below:
DEMATERIALIZATION OF TRANSIT DECLARATION As per section 80 of WBVAT Act when a vehicle carrying taxable goods comes from any place outside the State of West Bengal and is bound for any other place outside the State, that is to say, when the consignment passes 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 State through West Bengal and no portion of the consignment of goods shall be unloaded within West Bengal for any purpose other than the purpose of shipment for export and that the said goods will not be delivered or sold in West Bengal. Before introduction of the online systems, a transporter intending to carry taxable goods through West Bengal had to make paper declaration before the authorities of the entry-point checkpost for countersignature, carry the same along with other documents during the movement of the vehicle in the State and produce the countersigned declaration to the authorities of exit-point checkpost for necessary endorsement before leaving the State. In the new electronic system of Transit Declaration which came into effect from 15th November, 2010 in place of the old system of manual declaration at the entry-point checkpost a transporter has to submit information and make the declaration online through the link provided in the website of the Directorate for generation of the Transit Declaration. On successful submission of the information, a Transit Declaration is generated with a unique Transit Declaration Number. The transporter gets a print of it, signs on the
42 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT same and the TD is carried by the driver of the goods vehicle before entry in West Bengal and throughout his journey till exit from the State. The TD so generated, printed and signed is not required to be produced before any authority of a checkpost for countersignature or endorsement. However, the TD is needed to be produced before the officer of Commercial Taxes Directorate, if the vehicle is intercepted at any place in West Bengal. The transporter has to submit an utilization statement electronically through the website within 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 effect from 1st July 2017 for goods covered under GST. During the first quarter of 2017-18 around 3.37 Lakh Transit Declarations have been generated in dematerialized state of which about 1.91 Lakh declarations have been declared utilized. e-TD generation and corresponding utilization of the generated e-TDs over a 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 Commercial Taxes, West Bengal administers Profession Tax, with its existing work-force and infrastructure. The Profession 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 Tax matters, is fulfilled though the 'GIGW-certified' website, www.wbprofessiontax.gov.in, through various dedicated software applications present there. The website has crossed overwhelming 63,00,000 visits within 3 years of its coming into existence. In this on-line Profession tax administration regime, 1013942 persons have been granted enrolment certificates and 79585 employers have been granted registration certificates already. The well designed software applications have successfully reduced cost and time, both, at the citizen's end. The systems have ensured correctness in data insertion and data management by way of adopting multiple stages of verification and cross-verifications on-line. To ensure flawless payment of tax by the citizen, the Profession Tax uses unique the PT e-Payment module, with the facility of auto population of relevant data, resulting in replacement of manual typing of details except input of unique identification number of the citizen. Further, payment records are auto-populated in the return module replacing insertion of 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 modification and 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 43 FINANCE DEPARTMENT The objective of " no or minimum physical touch point " as envisaged by the government before introduction of this new system of Profession Tax has been fully justified as no physical visit by the citizens is required for getting Enrolment, Registration or Profession Tax Payment Certificates. The same is 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 BRAP 2017 (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 Commercial Tax administration, resulting in significant convenience to the tax payers. The designated Commercial Tax establishments have their own set up for dealing with Profession Tax matters. The officials render real time services to the revenue administration on every approach. In this paperless environment, the tax payers are enjoying true benefit of an 'advanced citizen-centric e-Governance'. However, the benefit of the existing modern systems is being enjoyed by the tax officials as well, especially in their tax payment and compliance monitoring works. Fast and systematic reports on the tax default, non-compliance and avoidance 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 the Profession Tax Headquarters. Adoption of such modern means of communications has drastically reduced the 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 and inter 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 and manual ways. Further, the tax payment by the Central Government offices is exclusively monitored by this 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 of assistance and information (on Profession Tax e-services and other Profession Tax issues), to the tax payers in particular and citizen in specific. Profession Tax administration is almost paperless now, to support the ongoing 'Go Green' campaign. GRAPHICAL REPRESENTATION OF SOME DATA
44 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 1.55 2014-2015 27349 5,626.62 122.15 2.17 2015-2016 21620 3,181.01 442.88 13.92 2016-2017 31114 3,158.94 544.44 17.23 2017-2018 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 7.25 2 2014-2015 666 17.59 3 2015-2016 2151 121.72 4 2016-2017 2161 446.36 5 2017-2018 1658 20.99* * Garnishee Proceedings were lesser in 2017-18 due to transition to GST
ANNUAL ADMINISTRATIVE REPORT 2017-2018 45 FINANCE DEPARTMENT Collection of STDS/TCS: ` 594.18 Crore From 01/04/2017 to 30/06/2017 Collection 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 of GST, 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 such amounts, 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 in F.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 Taxes Directorate vide Notification No. 1291-F.T., dated-17/07/2017, was one of the oldest Directorates of Government of West Bengal under the administrative control of Finance Department. The Bengal Agricultural Income Tax Act was introduced in the year 1944. The Act was applicable over undivided Bengal province of British India. After Independence, the Directorate of Agricultural Income Tax started as a wing under the Finance Department, Government of West Bengal. Initially, the Directorate administered 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 including tea and to collect Cess from Tea Estates. Over the years, the Directorate has been entrusted with the additional 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 Directorate of Electricity Duty, particularly relating to the assessment and collection of electricity duty from WBSEDCL
46 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT & CESC Ltd. ware the two licensees and collectors of electricity duty, is also entrusted upon the offices of the Agricultural Income Tax Directorate. Acts and Rules administered The following Acts are administered by the Directorate:
z The Bengal Agricultural Income Tax Act, 1944;
z The West Bengal Primary Education Act, 1973; (for the limited purpose of collection of Education Cess from tea estates).
z The West Bengal Rural Employment and Production Act, 1976; (for the limited purpose of collection of Rural Employment Cess from tea estates)
z The West Bengal Amusements Tax Act, 1922; z The West Bengal Entertainments and Luxuries (Hotels & Restaurants) Tax Act, 1972;
z The West Bengal Entertainment-cum-Amusement Tax Act, 1982; z The Bengal Electricity Duty Act, 1935 (for the purpose of assessment of Duty payable by two major 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 Urban Land 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 collection of charges on Lottery Draws under the West Bengal Lotteries (Regulation on Payment of Charges for Draw) 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 from 01.04.2017 under Notification No. 897-F.T, dated 29.05.2017. The following Acts administered by the Directorate 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 01.04.2017 under 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 rebate on cinema tickets of Regional Films collecting just two percentage over state's share and refunding the remaining portions as state assistance to owners of cinema halls as explained vide Order No. 1159-F.T., dated- 30/
ANNUAL ADMINISTRATIVE REPORT 2017-2018 47 FINANCE DEPARTMENT 06/2017. The work of refund of state assistance is entrusted upon this Directorate which is being done efficiently since then. Nature of work/ Responsibilities 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):
z Agricultural Income Tax on Tea under the Bengal Agricultural Income Tax Act, 1944
z Education Cess and Rural Employment Cess on production of Green Tea Leaves under the West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976 II) Entertainment and Luxury Sector (Indirect Tax):
z Entertainments Tax on film show and other non-cinema programmes, amusement parks, Betting Tax on horse racing etc. under the Bengal Amusements Tax Act, 1922
z 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 Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972
z Luxury-cum-Entertainment and Amusement Tax on cable operators, DTH operators, sub-cable operators and video halls under the West Bengal Entertainment-cum-Amusement Tax Act, 1982
z Electricity Duty from CESC Ltd. and WBSEDCL under the Bengal Electricity Duty Act, 1935
z Charges on Lottery Draw under the West Bengal Lotteries (Regulation on Payment of Charges for Draw) Rules, 2011 B) Other Regular work like z Issuing Permission for holding non-cinema entertainment programmes z Issuing Registration Certificate to new assessees, wherever applicable
z Detection of new cases and inspection of existing cases
z Stamping of tickets for entertainment programmes like casual shows, sporting events like IPL and 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 theatre complexes, new and permanent cinema halls and existing cinema halls after modernization. The mode of payment of subsidy is by allowing retention of collected Entertainments Tax. This Directorate is successfully implementing subsidy policy of the Government which in turn is generating manifold revenue after expiry of subsidy period in each case. During the year 2017-18, the following seven applications for subsidy were taken up. After all the necessary verifications, recommendations in favour of 3 (three) applicants were sent to Government for consideration.
48 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 Status No. (` Crore) Recommended (` Crore) 1. London Paris Cinema Halls, Mukti 5.31 2.44 Granted fully by World, Gariahat Govt. 2. PVR Ltd., DCN Mall, Jessore Road 9.92 8.56 Refunded 3. Savin World Resorts Pvt. Ltd., Siliguri 9.24 2.36 Refunded 4. INOX Leisure Ltd., Rangoli Mall, 6.27 Under process Govt. order released Howrah for Refund 5. Carnival Films Entertainment Pvt. Ltd. 5.75 Under process 6. INOX Leisure Ltd., Quest Mall, Kolkata 20.13 Under process Refunded 7. 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 Bengal was considered for involvement in the whole process of capacity-building for the forthcoming GST as three Acts, namely the Bengal Amusements Tax Act, 1922, the WB Entertainment-cum-Amusement Tax Act, 1982, and the WB Entertainment & Luxuries (Hotels & Restaurants) Tax Act, 1972 which the DAIT are currently administering, are supposed to be subsumed within the GST Act. Hence, DAIT officials are maintaining a close liaison with the Human Resource Development (HDR) Cell, Commercial Taxes Directorate and getting the Officers, Inspectors and staff involved in different kinds 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 Expenditure and other Tax Heads Collection in Collection Expenditure as % of ( in `) over Previous ( in `) collection year 0022-00-101 Taxes on 6,26,61,105 9.22 4,56,90,697 72.91 Agricultural Income 0029-00-103-005 R.E. Cess on 3,62,990 -61 47,07,455 803.45 Tea Estates 0029-00-103-009 E. Cess on 2,22,910 -43 Tea Estates 0035-Taxes on Immovable - - 55,39,322 - Property-M.B. Tax 0035-Taxes on Immovable - - Property-U.L.Taxes
ANNUAL ADMINISTRATIVE REPORT 2017-2018 49 FINANCE DEPARTMENT Agricultural Income Tax Amount of % Growth Amount of Expenditure and other Tax Heads Collection in Collection Expenditure as % of ( in `) over Previous ( in `) collection year 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 of Commerce and Industries Department, Government of West Bengal and subsequently it came under the control of Power Department with Chief Electrical Inspector as the head of the Directorate. With the enactment of the Bengal Electricity Duty Act and Rules, 1935 a separate wing came into existence as Bengal Electricity Duty Wing under the same Directorate under the administrative control of the Revenue Department, Government of Bengal. In 1973, the West Bengal Duty on Inter-state River Valley Authority Electricity Act and Rules, 1973 was enacted to levy duty on the consumption, in West Bengal, of energy generated, distributed, sold or consumed 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 the administrative control of the Finance (Taxation) Department, Government of West Bengal. The Commissioner, Agricultural Income Tax became the ex-officio Director of Electricity Duty. But the West Bengal 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 in the 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 under the said Act and Rules instead of "Chief Electrical Inspector". (Especially, Duty on electrical energy supplied to the consumers by M/s. DVC Ltd.). The Directorate of Electricity Duty was merged with the Directorate of Commercial Taxes vide Notification no. 1291-F.T. dated 17.07.2017 and the Commissioner of Commercial Taxes was appointed as the Director of Electricity Duty with effect from 20.07.2017 vide Notification no. 1512-F.T. dated 23.08.2017. Nature of work/ Responsibilities 1. Processing of files related to the registration of own generating plants installed by the consumers for generation & consumption for their industrial/commercial/domestic purposes, realization (Assessment/ Proposal) of arrear electricity duty, waiver & refund of electricity duty (as per different schemes sanctioned by the Government), The special rate of duty referred to [sub-clause (ii) of clause (b) of article (2)] of Part B of First Schedule. 2. Different administrative work, maintaining collection of electricity duty from the Licensees as well as the consumers, Court cases, The special rate of duty referred to [sub-clause (ii) of clause (b) of article (2)] of Part B of First Schedule.
50 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 energy charge for electrical energy consumed or the units of energy consumed, as the case may be, at rates specified in First Schedule of the Act and there are certain provisions for exemption from payment of electricity 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 Authority Electricity (Amendment) Act, 2009, the Governor is pleased hereby to appoint 11 August, 2009 as the date 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 the Bengal Electricity Duty Rules, 1935. (c) By Notification No. 55-L dated 12 June 2010, an amendment was made called West Bengal Taxation Laws (Amendment) Act, 2009. (d) By Notification No. 447-PAR (Trg.)/HR/O/3T-84/2001 dated 25 September 2013, an amendment has been made in the Services (Training and Examination) Rules, West Bengal for conducting professional examination of all the direct Inspecting Officers and promoted Senior Inspecting Officer and 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, important amendments 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 has been appointed as the officer for the purpose of Clause (b0 of Sub-Section (2) of Section (3) of the Bengal Electricity Duty Act, 1935 (g) By Notification No, 1291-F.T. dated 17.07.2017, Directorate of Electricity Duty was abolished by way of merger with the Directorate of Commercial Taxes (h) By Notification No. 1512-F.T. dated 23.08.2017, Commissioner of Commercial Taxes was appointed as 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 energy generated and sold by an Inter-state River Valley Authority. All the provisions of this Act & Rules therein regarding charging, payment and collection etc. of duty are same in BED Act & Rules, 1935. The rates of electricity duty payable and points of exemption from such payment are specified in the First and Second Schedules of the Act.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 51 FINANCE DEPARTMENT By Notification No. 824-F.T. dated 19.05.2008, the words "Chief Electrical Inspector" were substituted by 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) is vested in inspecting officers or Deputy Collector by the District Collector in the different districts excluding North 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. The responsibility is being carried out by the Agricultural Income Tax Officer of Kolkata Range-II as Electricity Duty 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 as dealt with in accordance with the provisions of Section 5(4) of the Bengal Electricity Duty Act, 1935. The provision for registration of diesel generating sets and thereafter the exemption of such registered consumer from payment of electricity duty, if used for industrial or commercial purposes has been withdrawn from 01.01.2005. The Assessment Cell, which regulates the flow of files to individual officers and the Registration Cell which issued the Registration Certificates, are two very important wings of this Directorate. The Registering Authority at Kolkata Headquarters controls the process of registration for eight districts whereas the Zonal Office at Asansol & Jalpaiguri controls the other districts. The Assessment Cell is guided by the individual inspecting officers for disposal of any case, right from seeking data from the assessee to the final stage of raising the demand of Electricity Duty (arrears) by issuance of order to the assessee. Though the matter has been explained in a simplified manner it sometimes becomes 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
52 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 Government or the Commissioner so directs, carries out investigation or holds inquiry into any case of alleged or suspected 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 to the case. After receiving information from any source like the secret informers, Regional Economic Intelligence Committee (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 the investigation process. For the purpose of investigation, the officers are authorised to search a dealer's registered place of business and other places as well. The officers are also authorised to seize incriminating records and documents and the goods imported into the state in violation of the statutory provisions. The investigating 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 detected and quantified and if the circumstance so merits, complaint against the dealer is lodged before the police authorities. 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 transported in violation of the statutory provisions. The officers are authorised to search the suspected vehicles, seize such goods and impose penalty as per the provisions of law.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 53 FINANCE DEPARTMENT 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 472 475 637 432 396 210 2 No. of seizures made 129 130 351 101 727 125 (13-Books 112-Goods) 3 No. of investigation 163 189 225 205 113 121 completed 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 30 117 2 No. of seizures made 1458 66 1524 3 No. of investigation completed 37 8 45 4 Tax Collection (Rs. in crore) 19.46 4.95 24.41 5 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 29 345 529 476 393 117 2 No. of seizures made 29 235 311 349 262 1524 3 No. of investigation 36 150 324 346 272 45 completed 4 Total Collection (Rs. in crore) 34.89 82.49 115.05 32.30 146.73 24.41 5 No. of FIR made -- 03 05 0 3 3 Performance of ITC Investigation Unit Particulars 2016-17 2017-18* Number of Reports drawn leading to ab-initio/retrospective 84 22 cancellation of RC Amount of ITC involved in the reports drawn leading to ab-initio/ 47445.53 8882.50 retrospective cancellation of RC by real benificiary/ intermidiate fake dealers (In Rs. Lakh ) Number of cases initiated 338 223 Number of cases in which investgation has been completed 218 108 Amount of evasion detected (In Rs. Lakh) 12129.59 3017.54 Amount realised (In Rs. Lakh) 5079.59 1652.16 No of seizure made 4 2 Number of FIR/Complaint lodged 11 14
54 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT * The activities of the Investigative Bureaus and IIU were put on restrictions during the transition to new legal scenario of GST resulting 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 97.53 Post-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 2017-18 Application disposed 389 883 784 604 1004 Refund 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 2017-18 Application disposed 226 353 681 326 674 Refund granted (In Crores) 72.91 162.46 183.61 113.25 215.16
ANNUAL ADMINISTRATIVE REPORT 2017-2018 55 FINANCE DEPARTMENT 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 and entrusted with the responsibility of coordination between the State and the Central Tax Authorities with regard to Refunds under the Act, and also to upload refund related data on the portal created by the GSTN for this specific purpose, as the online refund processing module is yet to be activated fully. Processing of refund 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:
Applications Amount Sanctioned by State Authority (` Crore) Amount Disposed Rejected Disbursed by State Sent to Central Authority Authority for Disbursement SGST CGST IGST CESS 514 38.81 35.50 38.03 0.26 0.40
PERFORMANCE OF BUREAU OF INVESTIGATION AND ITC INVESTIGATION UNIT Sl No Year No of Investigation Total Collection Completed (` in Crores) 1 2013-2014 570 410.21 2 2014-2015 1140 494.28 3 2015-2016 1095 670.57 4 2016-2017 644 676.15 5 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.
Graph
* The activities of the Investigative Bureaus and IIU were put on restrictions during the transition to new legal scenario of GST resulting in their lower outputs of performance in 2017-18.
56 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT DIRECTORATE OF EXCISE
Directorate of Excise, which was previously under Department of Excise, was subsequently brought under Finance Department through the abolition of the Department of Excise vide Home Department G.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/ Special Section/ Excise Districts/ Excise Divisions and Organisations (e) Additional Superintendent of Excise, Distilleries & Warehouses/ Law and Special Section, Excise Districts and Excise Divisions, (f) Deputy Commissioner of Excise (Audit & Accounts)/ Assistant Commissioner of Excise (Audit & Accounts) (g) Administrative Officer (h) Cash & Accounts Officer
ANNUAL ADMINISTRATIVE REPORT 2017-2018 57 FINANCE DEPARTMENT Acts and Rules administered The following Acts and Rules framed hereunder were administered during the period under report: z The Bengal Excise Act, 1909 (Ben. Act V of 1909) z The Narcotic Drug and Psychotropic Substances Act, 1985 (Central Act 61 of 1985) z The West Bengal Molasses Control Act, 1973 (W.B. Act VI of 1973) Nature of work/ Responsibilities 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 excise duties, fees and other moneys derived from such manufacture, distribution, sale and regulation. The Directorate achieves these objectives by a) granting and regulating licences for the manufacture, wholesale and retail sale of liquor and spirits used for the manufacture of liquor b) authorizing the manufacture and/ or sale of brands of bottled liquor in the state, through a process of registration of brands of foreign liquor, coloured and flavoured spirit, and country spirit, and of the labels under which they can be manufactured and/ or sold c) regulating the movement of liquor, and spirits used for the manufacture of liquor, into, throughout and from the state, through the grant and administration of relevant import, export and transport passes d) monitoring and maintaining records of inventories of liquor, and spirits used for the manufacture of liquor, 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 levies charged 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 distribution and sale of such illegally-manufactured liquor, and liquor on which the requisite state excise duties and/ or fees have not been paid; g) carrying out enforcement activities against the manufacture, distribution, sale and possession of narcotics, and h) regulating the manufacture, supply, distribution and sale of spirits and narcotic drugs for medicinal and 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 liquor and other intoxicants in the state, with a view to ensure that all liquor and other intoxicants manufactured or otherwise available in the state are sourced through legal channels and to prevent the loss of revenue due 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 by the Personal Assistant to the Excise Commissioner. It looks after the service matter of the employees of all ranks in the Excise Directorate including the officers belonging to the West Bengal Excise Service. In addition, this section is also entrusted upon with the processing of all applications regarding grant of all kinds of retail Excise Licenses.
58 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 2. Distilleries & Warehouses Section: The Section is headed by the Deputy Commissioner of Excise, Distilleries & Warehouses. He is assisted by 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, regulates imports 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 and returns in connection with consumption of intoxicants and collection of revenue is entrusted upon this Section. The purchase of Excise Opium for medical purpose and its distribution to all Opium Depots over the 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 of Excise and one Additional Superintendent of Excise. This Section is responsible for proper representation before different legal forums in cases where the Directorate is a party and to take steps to defend and protect 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 the Superintendent of Excise, Foreign Liquor. The Section looks after the manufacturing and supply of Foreign Liquor in the State. This Section regulates import of ENA and other kinds of Spirit required in the manufacturing 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 assisted by 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 oversees the supply of office furniture, apparatus, instruments, uniforms, stationery and vehicles – both Government and hired. Budget and allotment of fund to the outlying districts and organisations under the control of Excise Directorate, 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 Presidency administrative division. Each such Division is headed by a Deputy Commissioner of Excise. There shall be a striking force under the control of the Deputy Commissioner of Excise in each Division. This striking force comprises Superintendent of Excise, Additional Superintendent of Excise, and Deputy Excise Collector(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 of Excise and one Deputy Excise Collector. This Cell is entrusted upon prevention and detection of crimes pertaining to Narcotic Drugs and Psychotropic Substances Act, 1985 and prosecution of offenders under the Act.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 59 FINANCE DEPARTMENT 8. Special Section: Special Section is responsible to administer provisions of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955). The Section is headed by one Deputy Commissioner of Excise who 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 also entrusted upon this Section. 9. Training Institute: Training Institute is headed by one Deputy Commissioner of Excise, who is assisted by one Superintendent of Excise. This Institute imparts both theoretical and practical training to the new entrant Excise officials of different cadres as well as organises in-service training programmes for the officers at different training institutes viz. Police Training College, Administrative Training Institute, National Academy of Central Excise and Narcotics etc. 10. Computer Cell: There is a Computer Cell in the Excise Directorate under the general control of Excise Commissioner. An excise officer in the rank of Deputy Commissioner of Excise (Systems) is in charge of this Cell. This Cell is manned by two Deputy Excise Collectors and two Systems Analysts. This Cell is entrusted upon to look after 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 and Analysis) 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 Commissioner from 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 by two Deputy Chemical Examiners. The laboratory is entrusted upon with the analysis of samples of seized intoxicants sent by different Investigating Officers detected under the B.E. Act and the N.D.P.S. Act. The reports of such analysis play an important role in prosecution. Besides this work, the laboratory also tests samples of different intoxicants received from manufacturing units and warehouses. Special Section also sends samples to this laboratory for analysis and test to oversee as to whether the manufactured products conform 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 Assistant Commissioners (Accounts) & three Auditors. The main function of this Wing is to ensure that the existing regulations and procedures are being carried out in proper manner in respect of Government receipts and expenditures. The Unit is responsible for scrutinising and detecting irregularities in assessment and levying of State Excise Duty and different fees payable by the holders of Licences in accordance with the provisions of the Bengal Excise Act, 1909 and N.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. of India, Principal A.G.(Audit), West Bengal & A.G.(E.R.S.A.), West Bengal.
60 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Status of Computerisation eAbgari: From Government to Governance The West Bengal Excise Directorate plays the twin role of mobilizing resources for the State and managing a sector which has a significant social and public health import. Till a couple of years back, the Excise Directorate, under the West Bengal Finance Department, had been operating on the legacy of manual systems, using antiquated procedures that had not been changed for decades. The Directorate displayed the typical symptoms of an inefficient, ultra-bureaucratic organisation: Keeping the revenue potential of the Directorate and the sensitivity of the liquor sector in mind, the Government embarked on a major process reengineering initiative for the Excise Directorate during 2014- 15. The reengineering initiative involved the implementation of Information Technology solutions for departmental processes. This was done through the “eAbgari” project developed and implemented with the technical assistance of National Informatics Centre and it has been the single most transformational factor in the way the Excise Directorate functions. The Directorate’s services are now delivered online. This has eliminated entire administrative layers involved in 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 the implementation of eAbgari, liquor manufacturers, wholesalers and retailers make most service requests – applications for Import Permits, License Renewals, Registration of Brands etc. online. The “eAbgari” software validates the requests for compliance with existing rules and procedures. Fewer officials are involved in the processing of the requests. This has drastically reduced application-processing times as well as chances of error. The key components of the “eAbgari” project includes web-based mechanisms for the grant and renewal of state excise licenses, issue of permits and passes for the import, export and transport of liquor, registration of brands of liquor manufactured or sold in the state, automated inventory management of liquor at manufactories, wholesalers and retailers, e-payment of excise duties and fees, GPS-based mapping of liquor businesses in the state and grievance-handling systems. Seamlessly integrating a wide array of modern ICT technologies - the web, bar codes and QR codes, SMS, BI Tools, GIS – “eAbgari” has significantly reduced service delivery times for the West Bengal Excise Directorate and has greatly enhanced the Directorate’s regulatory capabilities. Specifically, state excise process standardization and simplification are done through technology-enabled business process re-engineering in “eAbgari” to render the following e-Services:- G2C Services z Robust Grievance-lodging mechanism z Delivery of life-saving drugs to CCUs within 90% reduced time and ease of availability z Web-based universal access to the services offered by the Directorate z Enhancement of enforcement activities through use of GI tools, use of anti-evasion tools like GPS-based tracking of spirit movement and real-time monitoring of preventive operations of the Directorate z Hassle-free and easy availability of laboratory spirits for educational institutions z Availability of information related to administrative process flows for services rendered z Pendency checker and service request status information through the web and SMS services
ANNUAL ADMINISTRATIVE REPORT 2017-2018 61 FINANCE DEPARTMENT G2B Services z Grant and renewal of State Excise licenses z Issuance of Permits/ Passes for Import/ Transport/ Export of Bulk Spirit & Packaged Liquor z Registration of labels for Packaged Liquor z Enabling hassle-free collection mechanism for Excise duties and fees through “ePayment” Gateway z Automated inventory management at business premises G2G Services z 360-degree profile of licensees of the Directorate, brands registered in the State, and various permits and passes requisitioned and executed z Use of Business Intelligence tools in data aggregation for administrative intervention and policy formulation z Plugging of revenue loopholes z Streamlining and systematizing inter-Directorate and intra-Directorate information, resulting in increased efficiency in Administration, cutting down response times and delivering better services z Dynamic dashboards for officers for monitoring of pendency and traceability of decisions across the hierarchical set-up for fixing up responsibility and accountability z Reconciliation of every drop of spirit imported or manufactured. G2E Services z Digital archiving of documents and information z Easy and error-free record maintenance and data retrieval z Easy access to rules regarding their domain of work through State Excise Portal & Knowledge Intranet z Anti-evasion tools built into the system for checking frauds and malpractices and authenticating payment information of Excise taxes by assessees Achievements ¾ Excise Revenue: The collection of Excise Revenue has gone up from 5201.21 Crore in 2016-17 to 9223.58 Crore in the year 2017-18 registering a growth of 77.3% during this period. The collection of Excise Revenue registered a CAGR of 27.75% in Excise Revenue Collection in the period from 2011-12 through 2017-18 whereas during a similar span from 2004-05 to 2010-11 the CAGR was 17.62%. ¾ 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 Excise Divisions were created; the number of Excise Ranges was increased from 65 to 93, and the number of Excise Circles was increased from 159 to 215 in three phases during the last 6 years. Uniforms were 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 and efficient preventive work against illicit and illegal liquor. ¾ Setting up of Chemical Labs in all manufacturing units: Chemical Examination Laboratories have been set up at all the functional F.L. Manufactories and C.S. Bottling Plants (11 F.L. manufactories
62 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT and 35 C.S. bottling plants) for on-site testing of batch samples of packaged liquor and spirits before manufacture/ bottling. This has not only reduced the burden on the Government Chemical Examination Laboratory but also ensured that lab test reports of samples are available immediately before bottling operation. ¾ Operationalis action of West Bengal State Beverages Corporation (WBSBCL): The West Bengal State Beverages Corporation Ltd., a Government owned Company incorporated in January 2017 has become operational in the entire State by January 2018. This Company by setting up warehouses throughout the State now successfully manages the wholesale business of all kinds of liquor in the state. ¾ Flow meter at Distilleries: Digitised flow meters have been introduced in the functional distilleries to curb human intervention in physical dispatch of spirit from the distilleries and the reports generated from 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 project is expected to be completed shortly. ¾ Introduction of Hologram and Barcode-based liquor inventory management system: Hologram and Barcode-based liquor inventory management system was introduced in the year 2012. The objective of 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 Bengal and 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. ¾ E-Governance: A dedicated software application for handling the operations of the WBSBCL has been developed, tested and deployed under the “eAbgari” project of the Excise Directorate. All operations of the Corporation are being handled electronically using this BEVCO application. Apart from this, a comprehensive Criminal Case Information System has also been developed and is in its testing phases and expected to be deployed during the coming months. ¾ Awards: The e Abgari project, which is the omnibus e Governance project of the Excise Directorate has been awarded “Silver” under “Category-I: Excellence in Government Process Re-engineering” for the National Awards on eGovernance in 2017-18. Earlier in November 2015, the eAbgari project received the Award of Appreciation from the CSI Nihilent Foundation ranking among the top 20 projects in the country and was also awarded the 2014 Skoch Platinum Award of Excellence as one of the best projects in the country. ¾ Indian Statistical Institute has been approached to formulate a perspective plan for comprehensive and 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 the administrative jurisdiction of Barrackpore Sub-Division in the District: North 24-Parganas. Budget
1. Plan and Non-plan Budget Expenditure (`) Year 2015-16 2016-17 2017-18 Plan 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 63 FINANCE DEPARTMENT 2. Gross Revenue Collection vis-a-vis Expenditure of the Excise Department Year Gross Collection of Collection Growth % (Expenditure in respect Excise 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 total collection was 9258.25 crore, which is 78% higher than the collection of the previous year i.e. 5201.21 crore. 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 crore respectively which were 30.42% and 11.09% respectively of the total revenue earnings. Revenue collected from Special Section during the period under review was 11.60 crore and from other sources was 88.48 crore, 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 1454.13 lakh 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 BL showing 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. Total consumption 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 14.97 2014-15 3581.77 19.37 2015-16 4014.00 12.07 2016-17 5201.21 29.57 2017-18 9258.25 78.00
64 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Break-up of Revenue Earned (` Crore) from different kinds of intoxicants during the last three years with Growth Rate (%) Intoxicants 2015-16 Growth% 2016-17 Growth% 2017-18 Growth% Country Spirit 1356.97 15.26 1752.80 29.17 2816.81 60.70 Foreign Liquor 2242.15 13.13 2839.67 26.65 5314.56 87.15 Beer 362.93 (-)1.46 557.81 53.70 1026.80 84.07 Special Section 26.82 27.62 25.22 (-)5.98 11.60 (-)54.00 Other 25.12 (-)24.44 25.70 2.32 88.48 244.28 Total 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-owned corporation has been set up for managing the business aspect of the supply chain management of liquor in West Bengal. This has resulted in taking over the entire wholesale business of liquor in the State from privately owned and operated trades to government owned and operated distributorship resulting in better control 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 Government Monopolistic Corporation for distribution of liquor. West Bengal became one of the newest entrants in this bandwagon of liquor distribution through fully Government controlled liquor wholesale distribution network 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 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 crore.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 65 FINANCE DEPARTMENT 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 Secretary 2. One Law Officer 3. One System Analyst Staff pattern and present staff strength (deployed at WBSBCL depots) Category of Nature of Duties FL CS officers/staffs Depot Depot Depot manager i) Overall supervision and management of depot. 23 33 ii) Procurement and distribution of liquor in FIFO manner. iii) Supervision of assets including stationary articles, physical stock, statutory registers etc. iv) Vigil over the subordinate staff. v) Active control over the system of receiving and issue of TP and sell invoice. Asst. Depot i) Assisting the depot Manager in overall supervision and 37 20 Manager management of depot. ii) Supervision of loading and unloading of liquors. iii) Supervision of batch-wise distribution of liquor to maintain FIFO. iv) Physical verification of stock at regular interval. v) Assisting the depot manager in system operation towards receiving and issue of TP and sell invoice Data Entry i) Receiving of stock and proper racking as per batch no., 165 Nil Operator/Floor brand and quantity wise. ii) Proper loading as per loading Assistant invoice keep in view the FIFO method. iii) Physical verification of stock regularly and assisting Depot Manager/ Assistant Depot Manager to verify such. iv) Generation of loading pass, issuance of TP from system for further action at Depot Manager/Assistant Depot Manager end. v) Checking of details of vehicles, their loading and unloading. vi) Reporting the exact breakage numbers to the Depot Manager.
66 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Category of Nature of Duties FL CS officers/staffs Depot Depot Security Supervisor i) Deployment of security guard in proper manner. 23 Nil ii) Overall management of the security guards. iii) To keep constant vigil on the assets of the depot and check the TP of despatching vehicle and to report any untoward incident to Depot Manager. Security Guard i) Guard the physical assets of the depot. ii) Prevent any 197 Nil kind of irregularity and report the same in case of such an occurrence to the DM. iii) Help in proper queuing of loading and unloading vehicles to facilitate the speedy functioning of the system. Policy: Purpose and Approach The West Bengal State Beverages Corporation was created primarily with the following objectives: - z To act as an intermediary between liquor suppliers and retailers in West Bengal and thereby establishing a better control over the liquor distribution network all over the state. z Managing of distribution of packaged liquor in the state by acting as a wholesale distributor of liquor. z Procurement of bottled liquor from all liquor manufacturers in the State and from suppliers situated outside the State and selling the same to all liquor retailers in the State. z Procurement of overseas liquor from brand owners / Suppliers through Customs Stations and distribution to retail outlets. z Acting as an intermediator for export of packaged foreign liquor to other States from manufacturing units situated within West Bengal. z Regulating the trade of liquor in West Bengal to tackle the rising menace of spurious/illicit/non-duty paid liquor. Technically and legally, the corporation operates independently and is a separate entity from the Excise Directorate, 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 in liquor in the state. While it is not a profit-driven organization, it strives to earn enough cash to sustain itself, 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 state government, and given that the Intermediary is a government-controlled entity, there are very close linkages between, and even some overlapping of functions of, the Excise Directorate and the Intermediary. Some of the linkages are borne out from the following: z Who can manufacture and / or sell liquor in West Bengal, is determined and controlled by the Excise Directorate by a system of licensing. Therefore, the entities in West Bengal that the Corporation procures bottled liquor from, and sells bottled liquor to, is limited to the universe of entities licensed by the Excise Directorate. z 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 67 FINANCE DEPARTMENT state. Therefore, the corporation’s business-related dealings with liquor suppliers and customers outside West Bengal, is limited to the universe of such suppliers and customers approved or authorized by the Excise Directorate. z The brand-names of and labels under which bottled liquor can be manufactured and / or sold in West Bengal, have to be registered with the Excise Directorate. Therefore, the products that the corporation is able to trade in, is limited to the products registered with Excise Directorate. z All movement of liquor into, within, and from the state has to be authorized by the Excise Directorate through the issue of import / transport / export passes, Therefore, all movement of liquor incidental to trades executed by the corporation have to be authorized by the issue of the relevant passes or permits issued by the Excise Directorate. z Being the regulatory and policy-framing agency for liquor trade in West Bengal, the Excise Directorate is interested in the inventory data maintained by the corporation. z Being a Public Sector Undertaking, the corporation has not just legal obligation but also moral obligation to ensure that all trade in liquor in the state is carried out within the regulatory framework established by the Excise Directorate, and there is no leakage in revenue due to the Government on account of Excise Duties and Fees. e-Governance Following decision of the Government of West Bengal during early 2017 to take over the entire wholesale business of packaged liquor in the state from the private sector through the West Bengal State Beverages Corporation Ltd., a company formed under the Finance Department, Government of West Bengal, the entire 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 the Corporation electronically and supply stocks to the Corporation’s depots against Orders of Supply which too are electronic placed and retailers source their supplies from the Corporation by booking stocks over the eBevco portal which offers them a seamless experience by providing an online shopping cart with integrated payment gateways. With eBevco system, the West Bengal State Beverages Corporation (WBSBCL) has computerized critical operations and functioning which include supply management, retailer e-payment, invoicing and certain critical 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 revenue through sales and transaction analytical capabilities where the solution components like SCM are integrated with this decision support system. Also the Government is in a position to analyse the available data and cometological conclusion which helps in increasing the revenue and have better control on the movement of liquor-both legal and illegal. The project has proved to be beneficial to suppliers and retailers, as it has helped them to maintain statutory registers easily, apart from giving them an electronic platform to transact with WBSBCL and the Excise Directorate. Besides, following features have made eBevco system a unique solution among all available SCM/ERP in government sectors: - z Anticipating Purchase Orders From Excise Retailers Before they are Placed - Machine Learning for Supply Chain Planning (ML-SCP) forecasting within inventory, demand & supply and thereby balancing demand & supply based upon intelligent algorithms and machine-to-machine analysis of big data sets z Machine Learning for Warehouse Management through overcoming supply flaws (overstocking or under stocking)
68 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT z Creating Supply Chain visibility and gaining supply risk insights through usage of cognitive technology to track and predict supply chain disruptions based on gathering and correlating external 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 the distinction of becoming the lead state in the country to implement all activities of State Excise Beverage Corporation 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 the Government 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 entire wholesale distribution of packaged liquor across the State within a year. The transition of the wholesale business in liquor from private players to the Corporation was not an overnight shift but was done in a phase wise manner. This phased roll out was done in order to ensure that there is no supply disruption on the one hand and no undue losses or hardships to the people associated with the private businesses on the other. 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 operational in these districts. Thereafter depots were made operational in the rest of the district in West Bengal in a phased manner with the depots at Kolkata being the last to be operationalized during January, 2018. The entire 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 exclusive Beer Depots. Within a year of its incorporation the entire wholesale business of liquor was successfully and smoothly taken over by the Corporation. All the foreign liquor depots are standalone trades operating from rented private owned premises (except the depot situated at Durgapur, which is situated in Govt. owned Premises) hired on 3 years’ lease from the successful bidders (who quoted the lowest price) through an open tender process. The foreign liquor depots have floor spaces varying from 10000 sq. ft. to 25000 sq. ft. in accordance with the business volume of the depot. Each Foreign liquor depot has a defined catchment area which in most of the cases includes the area of the District. The retail licensees dealing in foreign liquor have sourced their supplies of liquor from the earmarked foreign 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 compliance of conditions before finalization and setting up the required infrastructure for operationalization of the foreign liquor depots was a big challenge. As the depots are mostly situated in areas away from the locality, getting proper internet connectivity, electricity and water connection, proper roads for ingress and egress of loaded vehicles was quite a daunting task. However, the challenges have been met well and all 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:
ANNUAL ADMINISTRATIVE REPORT 2017-2018 69 FINANCE DEPARTMENT Liquor Type Supplied quantity in no. of bottles Country Spirit 425332750 Foreign Liquor – India Made Foreign Liquor 186452508 Foreign 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 that the Corporation publishes annually. The Liquor Sourcing Policy of the Corporation is publicly available on the website of Excise Directorate and the eBevco portal.
70 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT DIRECTORATE OF REGISTRATION AND STAMP REVENUE
The earliest record of systematic registration in this Presidency is found in the “Rule, Ordinance and Regulation” passed in council on 9 January, 1781 and registered in the Supreme Court of Judicature in Bengal on 1 February, 1781 for establishing certain regulations “for the better management of the affairs of the East India Company as well in India as in Europe.” The objects of this Regulation of 1781 were to supply 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 and Registrar of lands, houses etc. in the settlement and also as a Registrar of the memorials of deeds affecting such lands etc. By subsequent legislation, these duties have been separated and the Directorate of Registration and Stamp Revenue controls and supervises the registration offices of the State under Judicial Department upto 1993 with the help of a band of officers in different hierarchy for registration of the deeds and for maintaining the 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 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.
ORGANISATIONAL SET-UP
The Inspector General of Registration and Commissioner of Stamp Revenue, West Bengal is the Head of this 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 Commissioner of Stamp Revenue, West Bengal in the functioning of the Directorate: 1) Additional Inspector General of Registration & Additional Commissioner of Stamp Revenue, West Bengal 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 71 FINANCE DEPARTMENT 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 Stamp Revenue, 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) DIGR DIGR (Rev) DIGR (e-RAC) Dy. CSR (Legal) Presidency Divin. Headquarters
DIGR (Inspection) Burdwan Divin. Administrative officer ACSR e-RAC ACSR e-RAC ACSR e-RAC Presidency DIvin. Burdwan DIvin. Jalpaiguri DIvin. Asst. Comm. of DIGR (Inspection) Stamp Revenue Jalpaiguri Divin. Spl. Officer Computerisation ADSR e-RAC ADSR (15) PA to IGR (Leave Reserve) (DDO)
Office Office Staff Superintendent (OS) Office Staff
72 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 one or more districts have been formed and such ranges are headed by one Deputy Inspector General of Registration. The members of the West Bengal Registration and Stamp Revenue Service are appointed to such posts on the basis of seniority-cum-merit.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 73 FINANCE DEPARTMENT Range Headquarters Jurisdiction (District-wise) I Alipore, South 24 Parganas South 24-Parganas & Kolkata II Barasat, North 24 Parganas North 24-Parganas & Nadia III Chinsurah, Hooghly Hooghly & Howrah IV Burdwan, Burdwan Purba Burdwan & Paschim Burdwan V Medinipur, Paschim Medinipur Purba Medinipur, Paschim Medinipur & Jhargram VI Berhampore, Murshidabad Murshidabad VII Malda, Malda Malda VIII Jalpaiguri, Jalpaiguri Jalpaiguri, Darjeeling, Alipur Duar & Kalimpong IX Bankura, Bankura Bankura & Purulia X Raiganj, Uttar Dinajpur Uttar Dinajpur & Dakshin Dinajpur XI Suri, Birbhum Birbhum XII Coochbehar, Coochbehar Coochbehar The main functions of these DIGRs are to inspect the registration offices in his range and act as Collector under sec. 47A of the Indian Stamp Act, 1899. Members of the public may prefer an appeal to the DIGR concerned, if they do not agree with the market value of the property which is the subject matter of a particular 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 the e-Nathikaran software on the basis of incorrect statement furnished by the people, the Deputy Inspector General of Registrations either suo motu or on the basis of any information, may make an enquiry and determine the market value of the property concerned after giving the party an opportunity of being heard and realizes the deficit stamp duty and registration fees, if any, from the person who is liable to pay such duties 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 register any document referred to in sec. 28 of the Registration Act, 1908 without regard to the situation of the property 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 with house-building advances of Govt. employees without regard to the situation of the property in any part of India 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 Registration and Stamp Revenue Service in the rank of DIGR holds the post. The powers and functions of the Registrar of Assurances, Kolkata regarding the registration of the deeds have been delegated to the following officers with the jurisdiction noted against each of them: Name of office Jurisdiction Addl. Registrar of Assurances – I The Districts of South 24-Parganas and Howrah Addl. Registrar of Assurances – II The Districts of Kolkata Addl. 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 than jurisdiction of ARA-I, II and IV Addl. Registrar of Assurances - IV The Districts of North 24-Parganas, Nadia and Murshidabad
74 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT The above four posts are held by the members of the West Bengal Registration and Stamp Revenue Service in the rank of District Registrar. There is another post of Additional District Sub-Registrar (Records) at the office of R.A., Kolkata. Core Establishment of the Registrar of Assurances office is as follows:- Designation of Post Sanctioned Present Vacancy Strength Strength Head Assistant 1 1 Nil 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 the Registration Act, l908. The limits of the districts formed for this purpose coincide with those of the magisterial districts 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 presented for registration in the office of the District Sub-Registrar concerned. District Sub-Registrar may in his discretion 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. District Registrar in the rank of District Sub-Registrar has been created for Kurseong, Kalimpong and Darjeeling subdivisions 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 yet been 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 75 FINANCE DEPARTMENT Additional District Sub-Registrar/ Sub-Registrar Additional District Sub-Registrar/Sub-Registrar holds the office in a sub-district, which is equal to the jurisdiction of one or more police stations. Every document relating to immovable property can be presented for registration in the office of an Addl. District Sub-registrar/Sub-registrar within whose sub-district the whole 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 Service Commission, West Bengal. The main functions of such Registering Officers are to register the documents under Registration Act, 1908. The ADSRs/SRs are the Heads of their offices and they are also the drawing and 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 the developing countries of world. As a result, different idea for sustainable development has emerged to facilitate in planning theories and practice in the decades ahead. In the process of social and economic betterment, the developed countries are much ahead to render citizen-centric services through the use of I.C.T. So the developing countries cannot lag far behind and had embraced the e-Governance policies in order to reach the goal of sustainable development and is to be at par with developed countries. The Registration and Stamp Revenue Directorate of West Bengal embraced that aims of the State to reach beyond current efforts to re-establish governance by identifying breakthrough strategies that re-think the core value of key-Government services, improve service delivery, reduce costs and re-define administrative process. Stamp duties appear to have been first imposed on instruments in India in 1797 and the present Stamp Act of 1899 is a fiscal measure enacted to secure revenues for the State on certain classes of instruments. The Registration Act and Stamp Act are made interlinked and the Registering Officers are entrusted to collect such revenue under different articles of Schedule 1A of the Indian Stamp Act, 1899 and the registration fees are collected under the Table of Fees of West Bengal Registration Rules, 1962. Prior to 1994 such duty and fees were collected on the consideration/value set forth in the instruments. The century Old concept of consideration has been substituted by the new concept of the market value and section 47A has been included in the Indian Stamp Act, 1899. The West Bengal Stamp (Prevention of Under-Valuation of Instruments) Rules, 1994 has been implemented with effect from 31.01.1994. The registering officers are 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 been increased from ` 236 crores in 1994-95 to ` 5300 crores in the financial year of 2015-2016. In addition the 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 to guard against drainage of revenue by determining proper market value of the properties and at the same time, they are to remain alert that the assessment made by them is proper, justified and transparent in every respect. The citizens should not be victim of arbitrariness for reasons beyond control of the Registering Officers. They have to maintain a balance in the application of their minds most judiciously to prevent loss of revenue of the State and at the same time to make due and proper justice to the citizens.
76 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 Registrars of the districts. Acts and Rules administered 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 of India except the State of Jammu and Kashmir. The Preamble of the Act states “An Act to consolidate that enactments relating to the Registration of Documents”. The object of such consolidation is the reduction into a systematic form of the whole provisions contained in number of statutes relating to the Registration of documents. Registration system was almost unknown to the Indian people due to the lofty ethics. But time gradually began to change and the need for compulsory registration was felt, especially in the declining Moghul period of the 18th Century so that no one could claim any interest on any forged document or Sanad during or on the eve of the British Rule. Provincial laws were passed from time to time for the establishment of offices of registration with the object to give security to the titles and rights of the persons purchasing real property or receiving such property in gift, or advancing money on the mortgage of it, or taking 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 to inspection 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 the object of passing of this Act was to collect these provisions and incorporate them in one Act. Even after that it has gone through several amendments and the Registration Act, 1908 was adapted with some changes 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 illegal or fraudulent. There are XV parts and 91 sections in the Registration Act, which deals with the
ANNUAL ADMINISTRATIVE REPORT 2017-2018 77 FINANCE DEPARTMENT Registration Establishment, registrable documents - compulsory & optional registration, time for presentation of documents; presenting documents for registration, enforcing the appearance of the executants and witnesses, presenting wills and authorities to adopt, deposit of wills, effects of registration 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 in West Bengal Sections 30A and 30B have been inserted for registration by Registrar of Assurances, Kolkata in respect of properties situated in any part of West Bengal and in any part of India in cases of deed of mortgage and reconveyance deed executed 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 (inserted by 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 the Indian Stamp Act, 1899 in course of the registration of the documents under the provisions of the Registration Act. The Indian Stamp Act, 1899 as amended by the Union Legislature is in force in the whole of India except the State of Jammu & Kashmir. The revenue derived from stamp duties forms a considerable part of the revenues of the states. Under the constitution, the entire proceeds of the duties are assigned to the States in which they are levied though for the sake of ensuring uniform rates of duty on the instruments of commercial nature, the power to prescribe the rates of duties on them is vested in the Union Legislature and the power to prescribe the rates of duties on other instruments is vested in the State Legislature. In West Bengal various sections have been amended and new sections as applicable to the State have been added. Amongst such amendments, the amendment of section 47A for the purpose of determination of market 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 immovable property 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 certain cases, criminal offences and procedures. Schedule 1A, as amended in West Bengal, prescribes stamp duty on certain instruments and there are, as many as, 65 articles for rates of proper stamp duties on such type of instruments.
78 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT The existing rates of stamp duty on some important Article of Schedule 1A of the India Stamp Act are mentioned below: Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No.
1. 4 Affidavit Rupees Ten (`10) ` 7.00 2. 5 Agreement The same as conveyance for market ` 7.00 (d) If relating to sale of value (No.23) immovable property “Provided that in case of agreement relating to sale or assignment or lease cum sale for flats or apartments or units which are under construction or to be constructed, the stamp duty will be charged at the rate of two per centum of the market value of the property subject to fulfilment of conditions as mentioned in article 23. Explanation. – For the flats or apartments or units whose plan has been sanctioned within the period from 1st day of January, 2015 to the date of effect of this section, the above provisions shall, mutatis mutandis, apply at the time of registration of such agreement, subject to the conditions that the final conveyance shall be completed within 31st day of January, 2019.” (f) if relating to an agreement giving authority to a promoter or developer, by whatever name called, for construction on, or sale of, or transfer (in any manner whatsoever) of, any immovable property – (i) where the market value of Rupees five thousand the property does not exceed rupees thirty lakh; (ii) where the market value of Rupees seven thousand the property exceeds rupees thirty lakh but does not exceed rupees sixty lakh; (iii) where the market value of Rupees ten thousand the property exceeds rupees sixty lakh but does not exceed one crore ; (iv) where the market value of the Rupees twenty thousand property exceeds rupees one crore but does not exceed rupees one and half crore;
ANNUAL ADMINISTRATIVE REPORT 2017-2018 79 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No.
(v) where the market value of Rupees forty thousand the property exceeds rupees one and half crore but does not exceed rupees three crore; (vi) where the market value of Rupees seventy five thousand the property exceeds rupees three crore; (There are some other clauses also)
3. 15 Bond 4% of value secured ‘A’ fee 4. 23 Conveyance 5% on market value in Panchayat Up to ` 250 is ` 2; Area 6% on market value in Up to ` 500 is ` 7; Municipal Areas, Corporation Up to ` 1000 is ` 8; Areas and notified area other than For every addl. ` 1000 those included in 23(a) and specified mouzas or blocks of South or part thereof 24-Parganas and North 24-Parganas exceeding ` 1000 Up which are distributed over three to ` 5000 is ` 9. Above action areas of New Town Kolkata ` 5000 is ` 11 for Development Authority and ` 1000 or part thereof divided into a number of blocks. in excess of ` 5000. 1% Additional Stamp Duty in both *@ 1%of market value urban and rural areas, if the market of the right, title & value exceeds 1 crore w.e.f. interest rounded to 01.02.2018. nearest whole rupee, Provided that in any case where an subject to a minimum agreement relating to sale is executed and registered with the ad of ` 50 w.e.f. 7/3/2017 valorem stamp duty required under (vide no. 450-FT dt.6/ the proviso to article 5(d) and in 3/2017) furtherance of such agreement – (a) if the final conveyance is made within four years from the date of agreement or within two years from the date of completion / occupancy certificate issued by
80 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. appropriate authority or within two years from the date of completion / occupancy certificate issued by appropriate authority or from the procurement of electric connection, whichever is earlier, in favour of the original purchaser or in favour of the members of his / her family, the market value of the property as assessed at the time of registration of such agreement shall be treated as the market value of the property for the purpose of determination of chargeability at the time of registration of the final conveyance and the stamp duty to be paid on such conveyance shall be the difference between the duty payable and the duty already paid under the proviso to article 5(d) at the time of registration of the agreement or rupees ten, whichever is greater. (b) if the final conveyance is made beyond the time limit as specified in clause (a), in favour of the original purchaser or in favour of the member(s) of his/her family, the market value of the property shall be reassessed at the time of registration of such conveyance and the stamp duty to be paid on such conveyance shall be the difference between the duty payable and the duty already paid under the proviso to article 5(d) at the time of registration of the agreement or rupees ten, whichever is greater: Provided further that the above provisions shall not be applicable, if final conveyance is made in favour of any person or persons other than the original purchaser or the member(s) of his/her family. Explanation : - For the purpose of this article, the expression “member of a family shall have the same meaning as defined in article 33”
ANNUAL ADMINISTRATIVE REPORT 2017-2018 81 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 23A Conveyance, in respect of The same duty as a Conveyance (No. amalgamation, merger, 23) on the aggregate of the market reconstruction, or demerger, of value of the shares issued or allotted, in exchange or otherwise, and the companies, other than amount of consideration paid- amalgamation, merger, (a) by the transferee company, for reconstruction or demerger, of such amalgamation or merger: two banking companies or a Provided that the amount of such banking company with a duty chargeable under this article non-banking financial company, shall not exceed: executed on the basis of decree or (i) an amount equal to two per centum of the true market value of final order of any Civil Court or the immovable property located every order made by the Tribunal within the State of West Bengal of under section 394 of the the transferor company, or Companies Act, 1956, as defined (ii) an amount equal to half per by section 2(10), not being a centum of the aggregate of the transfer charged or exempted market value of the shares issued or under No. 62, on the market value allotted, in exchange or otherwise, and the amount of consideration of the property which is the paid by such transferor company, subject-matter of the conveyance, for such amalgamation, whichever when the property of the is higher; transferor company located in the (b) by the resulting company, for State of West Bengal is such reconstruction or demerger- transferred to the transferee Provided that in case of company by way of such reconstruction or demerger, the amount of such duty Chargeable amalgamation, merger, under this item shall not exceed-(i) reconstruction, or demerger or an amount equal to two per companies under the decree of centum of the true market value of final order of any Civil Court or the immovable property located every order of the Tribunal under within the State of West Bengal of section 394 of the Companies Act, the transferor company, or 1956:Provided that on and after (ii) an amount equal to half per centum of the aggregate of the the constitution of the National market value of the shares issued or Company Law Tribunal, the allotted, to the resulting company expression ‘High Court’ shall be and the amount of consideration read as ‘Tribunal’. paid for such demerger, whichever is higher.”; 5. 31 Exchange of property Same duty as conveyance (No. 23) ’A’ fee on market value of the property of greatest value 6. 32. Further Charge ‘A’ fee subject to a Instrument of, that is to say, any maximum of 55,000 instrument imposing a further w.e.f. 01.06.2014 charge on mortgaged property – (b) when such mortgage is one Rupees Ten for every ` 500 or part of the description referred to in thereof, for an amount secured by clause (b) of Art. no. 40 (that is , such deed, subject to the maximum without possession)- of 1 lakh w.e.f. 01.06.2014 (ii) if possession is not given
82 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 7. 33 Gift i) When made to a member of a 0.5% of the market value of the ‘A’ fee Same as above family property ii) When made to others Same duty as conveyance (No.23) on market value 8. in article 35- “(a) whereby such Lease the rent is fixed and no premium is paid or delivered- (i) where the lease purports to be The same duty as a Bottomry Bond ‘A’ fee on the total sum for a term not exceeding one (No. 16) for the whole amount paid, payble under the lease. year; payable or deliverable under such lease. (ii) where the lease purports to be The same duty as a Conveyance ‘A’ fee on the average for a term exceeding one year (No. 23) for a consideration equal annual rent. but not exceeding ten years; to twice the amount or value of the average annual rent reserved.
(iii) where the lease purports to be The same duty as a Conveyance A’ fee on amount equal for a term exceeding ten years (No. 23) for a consideration equal to two years’ rent. but not exceeding thirty years; to three times the amount or value of the average annual rent reserved. (iv) where the lease purports to be The same duty as a Conveyance Same as above. for a term exceeding thirty (No. 23) on the market value of the years and for any term property which is the subject-matter renewed.” of the lease. “(b) where such lease is granted for a fine or premium, or for money advanced, or for security charges advanced, and where no rent is reserved- (i) where the lease purports to be The same duty as a Conveyance (No. ‘A’ fee on the amount of for a term not exceeding thirty 23) for a consideration equal to the fine, premium or money years; amount or the value of such fine or advanced. premium or money advanced, or security charges advanced, as set forth in the lease. (ii) Where the lease purports to be The same duty as a Conveyance A’ fee for a term exceeding thirty (No. 23) on the market value of the years and for any term property which is the subject-matter renewed or in perpetuity or of the Lease. where no term is mentioned.” “(c) where such lease is granted for a fine or premium, or for
ANNUAL ADMINISTRATIVE REPORT 2017-2018 83 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. money advanced, or for deve- lopment charges advanced,’ or for security charges advanced, in addition to rent reserved – (i) where the lease purports to The same duty as a Conveyance A’ fee be for a term not exceeding (No. 23) for a consideration equal thirty years; to the amount or value of such fine or premium or advanced as set forth in such lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered. (ii) Where the lease purports to be The same duty as a Conveyance for a term exceeding thirty (No. 23) on the market value of the years and for any term property which is the subject-matter renewed or in perpetuity or of the lease; or an aggregate of Stamp where no term is mentioned. duties as a conveyance (No. 23) on (There are some other clauses rent (three times of the average and explanations.) annual rent) and premium or money [N.B.:- When the State Govt. or advanced or security charges Government of India or any advanced, whichever is higher: authority under the State Provided that in any case, when an Government or Government of agreement for a lease is stamped India or any undertaking of the or a lease in pursuance of such agreement is subsequently State Govt. or Government of executed, the duty on such lease India transfers on sale / settlement shall not exceed rupees ten.” / long term lease / lease in perpetuity for a fine or premium or for money advanced in addition to rent, then stamp duty and registration fees chargeable on the amount of difference between the market value of such property and the value set forth in the deed of transfer shall be remitted as per G.O. no. 411 – FT dated 23.03.2012. Explanation added to the G.O. no. 411-FT dated 23.03.2012 vide G.O. no. 1476 – FT dated 29.08.2014 where the expression ‘value set forth’ (for the purpose
84 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. of lease exceeding thirty years) means – a) thrice the average annual rent for lease with rent only.b) the amount of fine or premium or advance, where no rent is reserved.c) total amount of fine or premium or advance and thrice the amount of average annual rent, where there is fine or premium or advance in addition to rent reserved.]
9. 43. Note of Memorandum, sent Same as above by a broker or agent to his principal intimating the purchase or sale on account of such principal – (a) of any goods including Fifty paise for every ` 5000 or part currency exceeding in value thereof; twenty rupees; (aa) of any goods including Ten paise for every ` 5000 or part currency exceeding in value thereof; twenty rupees but not delivered; (ab) of any goods including Ten paise for every ` 5000 or part currency relating to future thereof; and options trading; (ac) of any goods including Ten paise for every ` 5000 or part currency relating to forward thereof; contract of commodities traded through an association or otherwise; (b) of any stock or marketable security exceeding in value twenty rupees but not being a Government security i) in case of delivery Ten paise for every ` 5000 or part thereof; ii) in case of non-delivery Ten paise for every ` 5000 or part thereof; iii) if relating to futures and Ten paise for every ` 5000 or part options trading thereof; iv) if relating to forwards contracts Ten paise for every ` 5000 or part traded through an association thereof; or otherwise.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 85 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 10. 43A. Note or record of transac- tion (electronic or otherwise) effected by a broker or agent on self account (proprietary trade) through a stock exchange or the association or otherwise – a) if relating to purchase or sale Fifty paise for every ` 5000 or part of any goods or commodities thereof; , excluding currency and interest rate relating to forward contract, exceeding in value twenty rupees ; aa) if relating to purchase or sale Five paise for every ` 5000 or part of any goods or commodities thereof; excluding currency and interest rate relating to forward contract, exceeding in value twenty rupees but not delivered
ab) if relating to purchase or sale Five paise for every ` 5000 or part of any goods or commodities, thereof; excluding currency and interest rate relating to forward contract, exceeding in value twenty rupees relating to future and options trading ; ac) if relating to purchase or sale Fifty paise for every ` 5000 or part of any goods or commodities, thereof; excluding currency and interest rate relating to forward contract, exceeding in value twenty rupees relating to forward contract of commodities including futures and premium on options contract and also including all exercise and assigned contracts;
ad) if relating to purchase or sale One paise for every ` 5000 or part of currency and interest rate thereof; relating to forward contract, including future and premium options contract and also including all exercise and assigned contracts;
86 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. (b) if relating to purchase or sale of any stock or marketable security exceeding in value twenty rupees but not being a debt security or govt. security ; i) in case of delivery Fifty paise for every ` 5000 or part thereof; ii) in case of non delivery Five paise for every ` 5000 or part thereof; iii) if relating to future and options Five paise for every ` 5000 or part trading thereof; iv) if relating to forward contracts Five paise for every ` 5000 or part including futures and premium thereof; on options contract and also including all exercise and assigned contracts ; (bb) of debt security including Fifty paise for every ` 1,00,000 or bond part thereof ; (c) of a Government security Subject to maximum of rupees fifty, fifty paise for every ` 10000 or part thereof of the value of the security ; NB: Difference of stamp duty chargeable on proprietary trade per day per member in the instruments belonging to purchase or sale of securities (delivery/ non delivery based shares and commodity transactions, future and option trading, currency, interest rate, debt security including bond) and rupees one thousand and five hundred in case of all these proprietary transactions taking together per day per member by the trading member(s). Remission will be applicable in cases where chargeability of stamp duty exceeds rupees one thousand and five hundred (vide order no. 550 FT dt. 20/3/2017) 11. 45. Partition 0.5% of the market value of the separated share or shares of the property 12. 48. Power of Attorney”(g)when “E” fee given to a promoter or developer, by whatever name called, for
ANNUAL ADMINISTRATIVE REPORT 2017-2018 87 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. construction on, or sale of, or transfer (in any manner whatsoever) of, any immovable property – (i) where the market value of the Rupees five thousand property does not exceed rupees thirty lakh; (ii) where the market value of the Rupees seven thousand property exceeds rupees thirty lakh but does not exceed rupees sixty lakh; (iii) where the market value of the Rupees ten thousand property exceeds rupees sixty lakh but does not exceed one crore ; (iv) where the market value of the Rupees twenty thousand property exceeds rupees one crore but does not exceed rupees one and half crore; (v) where the market value of the Rupees forty thousand property exceeds rupees one and half crore but does not exceed rupees three crore; (vi) where the market value of the Rupees seventy five thousand property exceeds rupees three crore;Explanation- Where the proper stamp duty is paid under clause (f) of article 5 on a promoter’s or developer’s agreement between the same parties in respect of the same property, the proper stamp duty under this clause shall be rupees fifty .” (There are some other clauses also) 13. 46 .Partnership `20 `7 (a) Up to ` 500 `50 (b) Up to ` 10000 `100 (c) Up to ` 50000 `150 (d) Exceeding ` 50000 14. 61. Surrender of the lease,When Rupees one hundred irrespective such lease is chargeable with duty; of the term of lease.” Exemption.Surrender of the lease, when such lease is exempted from duty.
88 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 15. 63. Transfer of Leasea) a) Govt. land in favour of family 0.5% on the market value of the Same as conveyance. members as defined in Article property. 33. b) in any other case Same as conveyance on the market Same as conveyance. value of the property. Provided that in any case when an agreement relating to assignment or lease cum sale is executed and registered with the ad valorem stamp duty required under the proviso to article 5 (d) and in furtherance of such agreement – (a) if the final assignment or lease cum sale is made , within four years from the date of agreement or within two years from the date of completion or occupancy certificate issued by the appropriate authority or from the date of procurement of electric connection whichever is earlier in favour of the original purchaser or in favour of the member(s) of his /her family , the market value of the property as assessed at the time of registration of such agreement shall be treated as the market value of the property for the purpose of determination of chargeability at the time of registration of the final assignment or lease cum sale and the stamp duty to be paid on such assignment or lease cum sale shall be the difference between the duty payable and the duty already paid under the proviso to article 5(d) at the time of registration of the agreement or rupees ten, whichever is greater; (b) if the final assignment or lease cum sale is made beyond the time limit as specified in clause (a), in favour of the original purchaser or
ANNUAL ADMINISTRATIVE REPORT 2017-2018 89 FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. in favour of the member(s) of his/her family, the market value of the property shall be reassessed at the time of registration of such assignment or lease cum sale and the stamp duty to be paid on such assignment for lease cum sale, shall be the difference between the duty payable and the duty already paid under the proviso to article 5(d) at the time of registration of the agreement or rupees ten , whichever is greater: Provided further that the above provisions shall not be applicable if final assignment or lease cum sale is made in favour of any person or persons other than those specified therein . Explanation – For the purpose of this article, the expression “member of a family” shall have the same meaning as defined in article 33.
In case of 47(A) cases under Indian Stamp Act, 1899 interest rate for late payment of deficit amount of Stamp duty and Registration fees has been revised from 2% to 1% per each calendar month for the said amount 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 registration offices for different purposes in connection with the registration of the documents. It covers amongst different procedures – the manner of maintenance of Register books, papers and documents in registration 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, procedure on 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 with regard 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 an amendment 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 which removed the difficulties faced in the decentralised CORD system and achieved the goal set under National Land Records Modernization Program (NLRMP).
90 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 supersession of all previous rules and orders on the subject issued by the Government of Bengal. Some of the important provisions 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 of cancelling “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 of application, powers of the Collector to examine such applications, procedures when stamp is purchased in different districts, circumstances under which application may be struck off and the stamps destroyed, cancellation of stamps after grant of refund etc. The Directorate has issued notification for the use of Serialized Authenticated Bank Receipts introducing another mode of payment of stamp duty with the help of SABR in lieu of non-judicial stamp paper valued above ` 5000. The SABR will be supplied by the State Bank of India’s different branches to the registrant public. Online and offline payment of Stamp duty and Registration fees have been ruled mandatory through GRIPS where Stamp amount is 5 lakhs and more and optional if the amount of Stamp duty is less than 5 lakhs. Procedure for e-Refund of Stamp duty and Registration fees received through GRIPS, whenever the occasion arose, 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 Stamp duty and Registration fees remains the same but a citizen has to submit an online application for claiming a 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 on 31 January, 1994 regarding the manner of determination of market value and furnishing the particulars relating to any property under notification no. 248-FT dated 31 January, 1994. In supersession of the said notification the West Bengal Stamp (Prevention of Under-Valuation of Instruments) Rules, 2001 was introduced by notification no. 821 FT dated 1.3.2001 in exercise of the power conferred by clauses 16B of sec.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 changed accordingly and a digitized market value data base covering all the plots under the jurisdiction of the registering officer has been installed and interlinked with CORD software. A person desiring to transfer or acquire any plot of land shall have to submit the particulars of the property in the appropriate requisition form. Such particulars are fed in the computer data base and the system automatically generates the market value of the property. The digitized market values are periodically revised according to the field situation. The aforesaid West Bengal Stamps (PUVI) Rules, 2001 has suitably been amended vide notification no. 1614 FT dated 5.10.2010 in conformity with CORD software system. Again, the software system has been 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 been brought in by the web-based architecture using Central Server. Robust connectivity (24×7) has been set
ANNUAL ADMINISTRATIVE REPORT 2017-2018 91 FINANCE DEPARTMENT 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 to the centralized system. For the system of e-Nathikaran, the digitized market values for the erstwhile used RS plots of the CORD system have been migrated to their corresponding LR plots and such updated digitized market values of all the properties of the State are fed in the central server which caters both the Registration offices as well as the 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 Gazette Extraordinary dated 1 December, 1982 and subsequently amended and extended to the whole of West Bengal. Under section 19A of the Registration Act, 1908, every document that is presented for registration shall 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 and Dakshin Dinajpur such true copies are prepared by the licenced copywriters in a standard form and in the manner as prescribed in these rules. In the above-noted six districts xerox copies of the documents are presented 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 Inspector General of Registration, West Bengal under sec. 80G of the Registration Act, 1908(XVI of 1908) under notification no. 2335 dated 4 April, 2000. It has been provided that no person who is not a licensed deed-writer under these rules shall engage himself in the profession of a Deed-Writer, provided that an advocate or pleader practicing before any court in the State or a solicitor, need not obtain a licensee under these rules. The said rules has further laid down the procedure for :- (a) persons eligible for licence (b) disqualification for 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 renewal of licence (h) conditions attached to Deed writers’ licences (i) Issue of duplicate licence (j) Cancellation of Deed-writers’ licence (k) suspension of deed-writers’ licence – authority and procedures thereof (l) jurisdiction etc.
92 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 does not 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 property exceeds ` 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 property exceeds ` 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 six hundred. For each additional one hundred words or part thereof,` 4.00 may be charged. 2 For taking delivery of documents when authorized by ` 1.00 per document the 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 summon 5 For writing notices in the printed form under the ` 1.00 for each notice West Bengal Land Reforms Act, 1955 (West Bengal Act X of 1956) 6 For making searches of index or inspection of volumes ` 2.00 per year, subject to the maximum of ` 10.00 for each of the items of search of indices or inspection of volumes
ANNUAL ADMINISTRATIVE REPORT 2017-2018 93 FINANCE DEPARTMENT 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 in supersession of all previous notifications on the subject, the Inspector General of Registration, West Bengal 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 of copywriters’ 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 ` 30.00 b) 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 and Stamp Revenue as Designated Officer, Appellate Officer and Reviewing Officer responsible for delivery of deeds within stipulated time period in exercise of the power of RTPS Act,2013. 2. No. 1478-FT dt. 21.08.2017 Stipulated time for making delivery of documents and the pewrsons responsible for rendering the service in exercise of the power of RTPS Act, 2013. 3. No. 1492-FT dt. 22.08.2017 Payment of Stamp Duty exceeding Rs. 10,000/-shall be made compulsorily by electronic payment mode ( w.e.from 02.05.2017). 4. No. 1201-FT dt. 05.07.2017 Remission benefit in case of JNNURM/BUSP projects extended up to 31.03.2018. 5. No.1916-FT dt.08-09-2017 Corrigendum to Notification No.1478-FT dt.21-08-2017 issued earlier and published in Kolkata Gazette,Extraordinary,Part-I dt 28-08-2017 6. No.1965-Ft dt.07-11-2017 Preparation and revision of market value data base of properties for 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. 01-02-2018 No.188-L-2nd February, 2018) 9. No.260-FT dt.28-02-2018 Amendment in PUVI Rules, 2001 as amended from time to time and this time regarding value set forth by the Govt. Authority/Govt. undertaking/Parastals etc as assessed value for the subject property of the instrument. 10. No.283-Ft dt.07-03-2018 Remission allowed for registration of deeds by Co-operative Housing 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 urban West Bengal Finance Act and rural area.
94 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Maintenance of accounts and audit The Directorate maintains its own accounts and it is audited by the Accountant General of West Bengal each year. The Directorate has also a system of internal audit by an officer of this Directorate, namely the Joint Commissioner of Stamp Revenue (Audit). Personal Assistant to Inspector General of Registration acts as the Drawing and Disbursing Officer of the Directorate. In the district headquarters, District Sub-Registrars are the Drawing and Disbursing Officers for the establishment of District Registrar. All Additional District Sub-Registrars and Sub-Registrars are the drawing and disbursing officers for his own establishment. They perform all duties and enjoy all financial powers as 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 96.74 2011-12 3200 2905.00 20.11 90.78 2012-13 3800 3730.26 28.40 97.65 2013-14 4384 3905.00 04.68 89.07 2014-15 4162.74 4234.00 08.43 101.71 2015-16 4312.05 4299.00 01.54 99.70 2016-17 5088.22 4382.00 0.67 85.00 2017-18 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 collection 2010-11 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 95 FINANCE DEPARTMENT 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 computerized in a phased manner. Even in such computerized offices, the market values of the properties were being determined by Registering Authorities manually. In order to remove all such difficulties, to render better services to the registrant public and preserve valuable records by scanning through computers, the State Govt. has undertaken to roll out a programme with the aim of spreading the benefits of e-governance to citizens in all parts of the State. For this purpose the offices of ADSR, Srirampur , Chandannagar, Janai, Singur and Chinsurah Sadar in the district of Hooghly had been fully computerized under the pilot project and the market value of the properties in those offices are now determined automatically through the market value software. The Directorate has started 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, Burdwan and Jalpaiguri zones respectively through the evaluation of Request For Proposal. Department of Information Technology, Govt. of India had also approved the project for roll-out in the whole of West Bengal. Price Water house Coopers was engaged as the consultant of this project temporarily. 258 out of 258 registration offices have been fully computerized within year under report. The Registration Directorate has 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 constituted to monitor the project 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 Directorate has 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 constituted to monitor the project whereas the District Level Monitoring Committee supervises the programme within the 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, Surveillance system, IQMS, Facilitation Centres, Green Generators, Laptop, Centralized MIS, Time slots, Structured Deed, Simultaneous Mutation, Failover Connectivity, Inter-Department Connectivity, Asset Management System etc. to make the system more and more transparent, convenient and user friendly.
96 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 introduced w.e.f. 02.11.2012. Stamp duty exceeding `1,00,000 (Rupees One Lakh) shall now be paid compulsorily by electronic payment mode w.e.f. 01.07.2016 (earlier the said limit was ` 5,00,000). Registration fees for any amount exceeding Rupees five thousand shall be paid compulsorily by electronic payment mode w.e.f. 01.07.2016. Again, stamp duty exceeding ` 10,000 (Rupees Ten thousand) is to be paid through GRIPS compulsorily w.e.f. 02.05.2017. Registration fees for any amount exceeding ` 5,000 are now being paid compulsorily by electronic payment mode w.e.f. 01.07.2016. A further leap has been made by the Directorate by successful introduction of web-based registration system called e-Nathikaran in all 258 Registration offices across the state and making necessary amendments in the rules for performing various functions associated with the act of registration of a document through web-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 the shortcomings of the conventional registration system and to improve citizen services by making them quicker, friendlier and transparent by re-engineering Department’s process as well as to build capacity of the members of the staff and to streamline the monitoring capability of the project team and infrastructure through the use of e-governance tools. Subsequent introduction of the unique CORD software and biometry in all the Registration offices brought about the process of e-Registration of documents, hi-tech preservation of public records and prompt delivery of post-registration services. Meanwhile, we have switched over from CORD system of e-Registration to e-Nathikaran, the nomenclature of a centralized web-based registration system controlled by a high capacity State server with simultaneous implementation under the NLRMP. In this process the real-time detail reports regarding registration, revenue etc. are obtainable by any authorized user 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 registration offices are preserved in the central server; 3) Complete replacement of manual records through the introduction of a sophisticated imaging system; 4) Replacement of manual system of indexing, endorsement, accounting and reporting. Tedious back 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 certified copies etc. 7) Seamless integration of all related system; 8) Pre-registration transparency by the provision of assessment of market values by the citizens themselves through website
ANNUAL ADMINISTRATIVE REPORT 2017-2018 97 FINANCE DEPARTMENT 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 has already been introduced w.e.f. 02.11.2012. 11) Integration of all Registration offices with the Land & Land Records Department under NLRMP as a step towards conclusive titling. 12) Providing online time slot to the registrant public so that one can visit the registration office at a prescheduled date and time for registration 13) Online submission of deed so that registering officer can examine the deed before the registrant public 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 corporations and municipalities. 18) Introduction of application procedure for procuring assessment of chargeability slip for the purpose 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 of Registration & Stamp Revenue as regards the project and the performances of the private partners in the registration offices all over the State. As a whole, the goal is to provide SMART governance to the registrant people by the application of Information 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 achieve the goal set under National Land Records Modernization Program (NLRMP), a web-based centralised registration software called e-Nathikaran running on central servers is introduced in all 258 registration offices. Necessary amendments in the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001 has been made for performing various functions through web-based architecture using Central Server vide notification no. 2052 – FT dated 07.12.2015 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 procedure for the registration of a document as per sections and articles of the Registration Act & Indian Stamp Act in the website “www.wbfin.nic.in”. The Directorate has already launched a separate website 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 to himself/herself assess the market value of their property. To enhance transparency a Stamp duty and Registration fee calculator is also made available.
98 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT c) National Land Records Modernization Programme The Department of Land Resources, Ministry of Rural Development, Govt. of India has sponsored a scheme in the shape of National Land Records Modernization Programme (NLRMP) with the ultimate goal of ushering in the system of conclusive title of the property in the country like Torrent System of Australia, New Zealand, the U.K., the USA, the Switzerland, Canada and Singapore. The integrated programme would modernize the management of land records, minimize scope of land disputes, and enhance transparency in the land records maintenance system. This is based on four basic principles - i) a single window to handle land records; ii) the mirror 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, Howrah comprising two B.L.& L.R.O. offices, namely Sankrail and Panchla, this program has been implemented in all 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
z The system was primarily started in 10 registration offices. At present this system has now been incorporated in all 258 Registration offices.
z Payments are being made through e-portal (GRIPS)
z 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. Parallel internet connectivity through WBSWAN has been introduced in a phased manner to ensure uninterrupted connectivity in the Registration offices. SWAN connectivity as parallel has been introduced 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 marketable shares, securities and commodities with effect from 01-07-2016 by engaging Bank of India
ANNUAL ADMINISTRATIVE REPORT 2017-2018 99 FINANCE DEPARTMENT Shareholding Ltd. (BOISL), a fully owned subsidiary of the Bank of India. The BOISL has been collecting the stamp duty on share and commodities by applying its tailor-made software, named BOSCOS which is very user-friendly software. This has streamlined the collection of Stamp Duty 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 are being held at New Delhi to get the opinion of the different States and Union Territories for finalization of the said bill, to consider a new system of issuance of Title and unique Identification Mark for immovable properties. The Directorate is actively participating in the proposed new system.
i) Research and Analytic Centre
On the ninth floor of 2, Brabourne Road, Kolkata - 700001 the Directorate had set up a centre for preservation of the spatial and image data of all Registration Offices of the State in an e-Rac system. A team of officers headed by DIGR, e-RAC and subordinated by three Assistant Commissioners 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 unit before 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 all necessary 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, information regarding details of plan sanction etc.
k) Legacy Data
Govt. has taken an initiative to digitize old records for previous 30 years. Accordingly, old records from 01-01-1985, kept in the registry offices are under the process of digitization. Old recorded information of registered documents like volumes & indices, which are prone to mutilation, 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 are taken and the digitization work of remaining 205 registration offices are started in the second phase. Digitization work in both the phases are going on with full swing. It is expected that the entire 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 being proposed 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.
100 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 procedure easy, Integrated Q–Management System (IQMS) has been introduced with SMS facility at District Sub-Registrar’s office-I at Alipur, South 24 Pgs. as a pilot project. The same system is being implemented in another 25 registration offices. All the three private partners (IL & FS Technologies Ltd., CMS Computers Ltd. and Webel Technology Ltd.) are required to install the machines for IQMS under e-Nathikaran system. The work is going on with full swing. It is expected that the installation work at all the ‘A’ category offices would be completed shortly. IQMS will be introduced 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 and downloaded in various desired formats like presentation of documents in an office, delivery status, 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 will soon install electronic dashboards at the Directorate headquarters and e-RAC for monitoring the daily online exercise of the Registration offices including live connectivity status.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 101 FINANCE DEPARTMENT 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 the state and indirect employment generation through engagement of self-employed persons in the lottery trade and business. In the year 2017-2018, the Directorate has made a net profit amounting to ` 17,81,90,823/- (Rupees Seventeen crore eighty one lakh ninety thousand eight hundred and twenty three only). The net profit is calculated by deducting all expenditures of all lottery draws and pay and allowances of employees etc. Organisational structure
Director vv Additional Director (Audit & Accounts) Joint Director v Deputy Director
Staff pattern and present staff strength The Directorate of State Lotteries is headed by the Director in the rank of Special Secretary, Finance Department, 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 Vacancy P.A. to Director 1 Nil 1 Head Clerk 4 4 Nil Senior Accountant 1 1 Nil Upper Division Clerk 24 15 9 Accountant 1 1 Nil Store Keeper 1 Nil 1 Cashier 1 Nil 1 Bengali Translator 1 1 Nil Lower Division Clerk 27 3 24 Telephone Operator 1 Nil 1 Typist 2 Nil 2 Driver 2 Nil 2 Cash Collecting Sarkar 3 Nil 3 Record Supplier 1 1 Nil Group ‘D’ staff 11 1 10 Total 81 27 54
102 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Objectives/ Nature of Work/ Responsibilities The Government of West Bengal conducts and organizes state lotteries through the Directorate as per provisions of extant Acts and Rules. Draws are held in public, the rank and file may come and see the draws on the spot. Since the venue is fixed and declared well ahead of each draw, any person present in the draw may examine and inspect the procedure to mitigate his doubt, if any. An extraordinary transparency is maintained throughout the process of each lottery draw starting from the Government notification and printing of tickets in the Government Security Press to the publishing of results in leading dailies. Thus, the West 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 upward trend, courtesy a professional approach by the Directorate. The pragmatic approach adopted by this Directorate from time to time and consequent business strategy being pursued, have helped increase the possibility of revenue earning and employment generation in a bigger way. General Policy At present, 48 (forty eight) regular draws and 6 (six) bumper draws are conducted by this Directorate in a year. At present, four Draws viz. Bangalakshmi Draw (twice a month), Bangabhumi Super Draw (once in a 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 Diwali Bumper are also conducted. The present marketing policy of this Directorate is to assure a minimum guaranteed sale of lottery tickets per draw and thus to ensure a minimum assured profit per draw weeding out chances of loss of revenue of this Directorate and at the same time, involving Stockists, Agents, Sellers etc. in an aggressive marketing strategy. Current Policy During the previous year, West Bengal State Lottery got to accumulate a significant amount of revenue to the 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 of market share. This Directorate has introduced seven weekly draws with effect from 14.05.2018 apart from the regular 6 (six) Bumper draws in a year, with a projected sale of three crore lottery tickets daily in the 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-sale basis. The agreement with West Bengal Lottery Stockists Syndicate Private Limited is also modified accordingly. This is done in order to attract the actual sellers towards selling tickets of West Bengal State Lottery and to introduce a business-like atmosphere so as to increase the market share in future. To make the draw procedure more transparent, live telecast of draw goes on through social media like Facebook and YouTube. Acts administered The 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 Computerisation As it is planned to market 3 crore of lottery tickets through a sole distributor, the West Bengal State Lottery require handling a large volume of data on a daily basis. In order to manage the sales, speedy disposal of claims as well as accounting with such large volumes, the Directorate of State Lotteries, West Bengal has
ANNUAL ADMINISTRATIVE REPORT 2017-2018 103 FINANCE DEPARTMENT taken up a project to develop a user-friendly, customized online-based software as well as a website with the help of NIC. At present, the online trial of the software is on. On successful completion and security certification 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-office very 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 Number of files received, disposed of and pending Financial Year Total no. of files, Total no. of files, letters etc. received letters etc. disposed of 2014-2015 2221 1167 2015-2016 2455 712 2016-2017 2404 2644 2017-2018 1471 1022 The nature of work of this Directorate requires regular contact through correspondences etc. with the clientele and different agencies. As such, total number of files, letters etc. received exceeds total number of files, 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 the HRMS software developed by TCS. All reports and returns for Income Tax are submitted regularly within the stipulated time. The Directorate has deducted Income Tax to the tune of ` 3,17,30,190/- (Rupees Three crore seventeen lakh thirty thousand one hundred and ninety only) during 2017-178 and remitted the same to the Income Tax authorities. In addition, an amount of ` 4,64,60,000/- (Rupees Four crore sixty four lakh sixty thousand only) as the Administrative Charge and ` 1,90,00,000/- (Rupees One crore ninety lakh 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 upto F.Y. 2012-2013 and by A.G.W.B. upto financial year 2017-2018 in respect of both receipt and expenditure sides of this Directorate. Publications All schemes, structure of prizes and incentives, rules relating to conduct of draws and submission of claims have been published in the official Gazette.
104 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 Entry of Goods in Local Area Act, 1955 on a very few items. This Act was however subsequently repealed and replaced by the West Bengal Taxes on Entry of Goods in Local Area Act, 1962, commonly known as TEGLA Act, 1962. A separate Act, namely, the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970 was enacted by the President of India on 13th August, 1970 when the State of West Bengal was under the President’s Rule. Later on, the said President’s Act was replaced by the Taxes on Entry of Goods into Calcutta Metropolitan Area Act 1972, commonly known as TEGCMA Act, 1972, to levy tax on a large number 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 new Directorate, i.e. the Directorate of Entry Taxes was created under the Finance (Taxation) Department to take over the administration of the aforesaid Acts and to levy Government revenue in the form of ‘Entry Tax’. Both the said Acts were subsequently repealed w.e.f. 01.04.1995 and collection of revenue in the form of Entry Tax was dispensed with thereafter. All the employees of this Directorate were absorbed in the newly created Directorate of Revenue Intelligence in 1998. The Directorate of Entry Taxes was kept alive with a skeletal strength of employees to cope with the pending refund, appeal, revision and court cases along with the administrative work relating to pension, pensioners’ health scheme, family pension etc. West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996 was passed in 1996 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 or implementing the fiscal policy of the State of West Bengal. Due to administrative reasons, the Act could not practically be implemented. The employees who were absorbed in this Directorate from Entry Taxes Directorate in 1998 were subsequently absorbed in the Excise Directorate and in the newly-formed Directorate of Consumer Affairs and Fair Business Practices in 2001. Objectives/ Nature of Work/ Responsibilities 1) Disposal of the residual work of the Directorate of Entry Taxes under TEGCMA & TEGLA Acts are as follows:- 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 cases pending. 2) Disposal of pending establishment work related to the erstwhile employees of the Directorates of Entry 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 lying indisposed of.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 105 FINANCE DEPARTMENT Staff pattern and present staff strength of the Directorate of Entry Taxes Sl. No. Designation of Post Sanctioned Present Vacancy Strength 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
Maintenance of accounts and audit 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 files year pending in the files added disposed of pending at the beginning of during the year during the year end of the year the year
2015-16 Nil 460 450 10
2016-17 10 395 400 05
2017-18 05 400 400 05
106 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT WEST BENGAL COMMERCIAL TAXES APPELLATE AND REVISIONAL BOARD
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. Staff pattern and present staff strength Sl. No. Designation of Post Sanctioned Present Vacancy Strength Strength 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 are appointed from State Judicial Service, three from State Commercial Taxes Service and one from Audit and Accounts Service. Many of the orders passed by the Board were not only affirmed in but also applauded
ANNUAL ADMINISTRATIVE REPORT 2017-2018 107 FINANCE DEPARTMENT by the highest judicial forum. The fact that many of its members later served in High Court bore testimony to 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. The Board having almost all the essential features of the court of law is the last quasi-judicial fact- finding forum 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 Commercial Taxes Appellate and Revisional Board and Siliguri Branch of the Board in the Financial Year, 2017-18 as on 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
108 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT WEST BENGAL TAXATION TRIBUNAL
The West Bengal Taxation Tribunal Act, 1987 came into force with effect from 20.08.87 vide Notification No. 2920-F.T. dtd. 20.08.87 for adjudication or trial of any dispute, complaint or offence with respect to matters related to levying, assessment, collection and enforcement of any tax under any specified State Act in pursuance of Article 323B of the Constitution of India and for matters connected therewith or incidental thereto. Subsequently, the West Bengal Taxation Tribunal Rules, 1988 were formulated and they came into force vide Notification No. 1602 – F.T. dated 23.05.1988. Thereafter, the West Bengal Taxation Tribunal Regulations, 1989 were formulated by the West Bengal Taxation Tribunal, with the previous sanction of State Government vide Notification No. 2 – T.T. dated 05.01.1989. The rules and regulations came into force on 16 January 1989. 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. Staff pattern and present staff strength Designation of Post Sanctioned Present Vacancy Strength Strength 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 Head Assistant 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 109 FINANCE DEPARTMENT Designation of Post Sanctioned Present Vacancy Strength Strength 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 Acts and Rules administered 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
110 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Objectives/ Nature of work/ Responsibilities It had been set up under the W. B. Taxation Tribunal Act, 1987 (w.e.f. 27.02.1989) in pursuance of Article 323B of the Constitution for adjudication of any disputes related to levying, assessment, collection and enforcement of any Tax under any specified State Act as mentioned in the Schedule of the Act. Status of Computerisation The office of the West Bengal Taxation Tribunal has 25 P.C.s installed, with 11 of them having specific application 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 System was 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 Taxation Tribunal has been completed with the technical guidance and support of NIC and hired technical manpower through NIC. Necessary hardware and software have been procured for the full-fledged implementation of the software. With limited manpower resources at disposal, the website is being somehow managed so that daily cause list and weekly cause list could be put into it. In the meantime, however, a service contract agreement with a service provider has been entered into for maintenance of P.C.s, components and peripherals for keeping the IT infrastructure in running condition. The computerization of salary through a specialized application called “COSA” supplied by NIC is already in 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 cases year 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 111 FINANCE DEPARTMENT 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 better management of the affairs of the British East India Company in Europe as well as in India, King George III passed in the Council on 9 January 1781, “Rule, Ordinance and Registration” making room for systematic registration. By this statute, the benefit of the laws of England as far as practicable to this country, was extended 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 the want 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 control of 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 reconstituted in Independent India in the year 1950 under the authority of the Board of Revenue, West Bengal vide Board of Revenue’s memorandum no. 5228-DE dated 28/06/1950 and is at present functioning under Land & Land Reforms Department and Refugee Relief and Rehabilitation Department after dissolution of the 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 charges assigned 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 acquired their present Greco-Roman look at the time when Sir Charles Elliot was Lieutenant-Governor of Bengal in the late Victorian era. The architectural style of this building mixes the French Renaissance mansard roof with 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 departments including the Collectorate, which was responsible for the collection of tax revenue. This is a highly ornate brick building which has been preserved as a part of the plan to preserve the architectural integrity of the British’s “Dalhousie Square”. Collector of Stamp Revenue, Kolkata is empowered to function as Collector of Kolkata within the limit of town of Kolkata as per sub-section (9) of section 2 of Indian Stamp Act, 1899 like adjudication of proper stamp duty under Section 31 of the said Act. When any instrument is brought to him for his opinion as to the duty with which the said instrument is chargeable, the Collector shall determine the duty with which in his judgment, the instrument is chargeable. Collector of Kolkata is also empowered to stamp the instruments impounded and forwarded to him. Apart from the functions stated, Collector of Kolkata is empowered to affix, impress or perforate labels or frank by way of franking machines preferred by public institutions etc., and he is deemed to be authorised officer (authorised officer is known to resemble Treasury Officer or Additional Treasury Officer) for the purpose of this Act. He also makes allowances for the spoiled and misused stamps within the limits of the town of Kolkata and is liable to submit monthly cash account for the same to the Accountant-General (A.&E.), West Bengal at the end of each accounting
112 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT month. He authenticates P/L cheques and is also liable for maintaining accounts like a banker with regard to 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 Government Departments having their administration functioning within the limits of Kolkata and for issuance of several certificates, verification, recovery of Govt. dues and other work assigned by the Government from time to time. Staff pattern and present staff strength Designation of Post Sanctioned Present Vacancy Strength Strength Collector 1 Nil 1 Probate Deputy Collector 1 Nil 1 Additional Collector 1 Nil 1 Treasury Officer 1 1 Nil Additional Treasury Officer 1 Nil 1 Special Officer 1 Nil 1 Surveyor 1 1 Nil Treasurer 1 1 Nil Deputy Treasurer 1 1 Nil Treasurer’s Assistant 2 2 Nil Accountant 1 1 Nil Additional Accountant 1 1 Nil Office Superintendent 1 1 Nil Stamp Superintendent 1 1 Nil Steno-typist 1 1 Nil Head Clerk Stamp 1 1 Nil Head Clerk 6 6 Nil Upper Division Clerk 55 36 19 Lower Division Clerk 62 18 44 Cash Sarkar 1 1 Nil Driver 1 Nil 1 Store Keeper 1 1 Nil Assistant Store Keeper 2 2 Nil Salaried Stamp Vendor 3 1 2 Packer (Grade-I) 1 1 Nil Packer 1 1 Nil Duftry (Grade-I) 1 1 Nil Duftry 1 1 Nil Counter (Grade-I) 1 1 Nil Counter 2 1 1 Farash 1 Nil 1 Peon(Grade-I) 14 6 8 Peon 27 1 26 Process Server 10 Nil 10 Mazdoor 4 1 3 Total 211 91 120
ANNUAL ADMINISTRATIVE REPORT 2017-2018 113 FINANCE DEPARTMENT Nature of Work/ Responsibilities Collector of Kolkata is the custodian of all kinds of non-postal stamp and submits indents of such stamps to the India Security Press, Nasik Road, Maharashtra and Security Printing Press, Hyderabad, Telengana for 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 their indents. Full-fledged Reserved State Stamp Store godowns are situated in this office and at C.I.T. Annexe Building, India Exchange Place and due to scarcity of space, stamps are also stored in the go-down in the office 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 of Finance (Taxation) Department. Recently, work relating to issuance of certificates for various purposes including verification of character and antecedents received from various services including those of Defence and Railways has been assigned to this office by the Government in the Home Department on the way of formation of the Office of the District Collector, Kolkata. Irrespective of the said work, Collector of Kolkata functions for collection of revenues under several Heads of Accounts within the limits of town Kolkata through 22 (twenty two) Branches of State Bank of India situated within Kolkata and also issue Money Lending Licence within the local limit of the 79 police stations under the jurisdiction of Commissioner of Police, Kolkata as per Finance (Audit) Department’s notification 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 of Kolkata 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, Internal Security 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 Educational Loan as well as issue of certificates for various other purposes has been assigned to this Office by the Government. 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 India located in the city of Kolkata. Office of the Collector of Kolkata plays an important role in collecting Government revenues on behalf of the several Departments under the Government of West Bengal and for collection of stamp revenue through SBI receipts, by way of loading of franking machine and through adjudication of stamp duty. Maintenance of accounts and audit 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 regular maintenance 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 Treasuries and M/s. Saraswaty of West Bengal Press Limited ` 1091,17,22,720 ` 233,35,56,840 ` 518,53,84,200 ` 805,98,95,360
114 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT BUDGET BRANCH
The main task of the Branch is preparation of Budget (Annual Financial Statement) and estimates of resources for five-year plans and annual plans, and managing the ways and means position of the State. For smooth functioning of this Branch, a few Cells have been formed. These are RIDF (Rural Infrastructure Development Fund) Cell, Externally Aided Projects (EAP), Statistical Cell, PPP Cell and Record Cell. Staff pattern and present staff strength Sl. No. Designation of Post Present Strength 1. Secretary 1 2. Additional Secretary 2 3. Joint Secretary 2 4. Deputy Secretary 1 5. Assistant Secretary 4 6. Officer-on-Special-Duty 1 7. Section Officer 5 8. Computer Programmer 1 9. Network Administrator 1 10. Head Assistant 8 11. Senior Personal Secretary, Grade-II 1 12. Personal Secretary 2 13. Senior Personal Assistant 1 14. Personal Assistant 2 15. Upper Division Assistant 14 16. Lower Division Assistant Nil 17. Typist (Senior Supervisory Grade) Nil 18. Typist (Supervisory Grade) 2 19. Typist (Grade-I) 2 20. Typist (Basic Grade) Nil 21. Muharrir (Grade-I) 1 22. Muharrir (Grade-II) 1 23. Record Supplier 2 24. Group ‘D’ Staff 8 Total 62 Nature of Work Preparation of Annual Financial Statement and Budget Documents and presentation of the same to the Legislative Assembly Under Article 202 of the Constitution, a statement of estimated receipts and expenditure of the Government has 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 receipts and payments / disbursements of Government under the three parts in which Government accounts are
ANNUAL ADMINISTRATIVE REPORT 2017-2018 115 FINANCE DEPARTMENT kept: (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Account. Budget is prepared in accordance with 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 of India and also receipts from recoveries of loans granted by it form the Consolidated Fund. All expenditure of the Government is incurred from the Consolidated Fund and no amount can be withdrawn from that Fund without authorization of the Legislature. Occasions may arise when Government may have to meet urgent unforeseen expenditure pending authorization of the Legislature. The Contingency Fund is an imprest placed at the disposal of the Governor to incur such expenditure. The approval of the Legislature for such expenditure and for withdrawal of an equivalent amount from the Consolidated Fund is subsequently obtained and the amount spent from Contingency Fund is recouped to the Fund. The corpus of the Fund authorized by the Legislature, at present, is Rs. 20 crores. This Fund is also used to meet unforeseen emergent expenditure like decretal dues etc. Besides the normal receipts and expenditure of Government which relate to the Consolidated Fund, certain other transactions enter Government accounts, in respect of which Government acts more as a banker, for example, transactions relating to provident funds, deposits and advances, etc. The moneys thus received are 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 and allowances of the Speaker and the Deputy Speaker of the Legislative Assembly, salaries and allowances of the Judges of the High Court, interest on and repayment of loans raised by Government and payments made to satisfy decrees of Courts, etc., are charged on the Consolidated Fund. The Budget Statement shows the expenditure charged on the Consolidated Fund separately. Under the Constitution, Budget has to 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 to be voted by the Legislative Assembly and submitted in the form of Demands for Grants in pursuance of Article 203 of the Constitution. The Demands for Grants are presented to the Legislative Assembly along with 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 amount of expenditure for which the Demand is presented. This is followed by the estimates of expenditure under different major heads of expenditure. The break-up of the expenditure on each programme /organization between “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 estimates for the Annual Plan for the next year are prepared in October / November every year for presentation of the same to the Planning Commission. Latest estimates for the current year and the estimates for the next year are prepared in consideration of the following: Balance from current revenues Contribution from Public Enterprises State Provident Funds (Net) Miscellaneous Capital Receipts (Net) Plan Grants under Finance Commission Small Savings (Net) Market Borrowings (Net; SLR Based) Negotiated Loans Bonds / Debentures (Non-SLR Based)
116 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Additional Resource Mobilization Adjustment of Opening Balance Surplus of Local Bodies (Net) Central Assistance Budget Branch exclusively deals with the following matters regarding administrative approval of schemes and release of funds: Externally Aided Projects. Rural Infrastructure Development Fund Schemes implemented with assistance from HUDCO Schemes implemented with assistance from NCDC National Social Assistance Programme Upgradation / Special Problem Grants and Local Body Grants recommended by Finance Commission Schemes implemented out of one-time Additional Central Assistance Funds under State Finance Commission’s Recommendations The following matters also are exclusively dealt with by this Branch: State Government Guarantees Conversion of Loan into Grant / Equity Writing Off of Loan Partial or Full waiver of interest The following matters are examined in the first instance by the Administrative Groups of the Finance Department and thereafter referred to this Branch with their observations / recommendations: Reappropriation of fund from one Head of Account to another Augmentation of the existing budgetary provision under any Head of Account Drawal of Advance from Contingency Fund of the State Government and recoupment thereof Opening 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) Act every 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 to which such expenditure relates. Number of files received, disposed of and pending Every care is taken to dispose of files referred to this Branch by the Administrative Departments / Groups of Finance Department as expeditiously as possible. Very few files are originated in the Branch. Following table will depict the actual picture for 2017-18. Mode of Opening New files Total no. No. of files % of files No. of files pending Transaction 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 such indicators in turn reflect upon the status of implementation of fiscal policies undertaken by the State. Fiscal health of a certain State can be gauged by judging the status of certain parameters, like Revenue Receipt,
ANNUAL ADMINISTRATIVE REPORT 2017-2018 117 FINANCE DEPARTMENT Revenue Expenditure, Capital Expenditure, Year-wise Pension and Salary growth, growth in Interest payments, Outstanding Guarantee, GSDP etc. There have been serious efforts on behalf of the state in recent years to arrest off-beat tendencies of financial key indicators and control them steadily to suggest favourably 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 Expenditure and so on. The Tables so furnished can therefore be discussed on the basis of values of parameters they represent: Revenue Deficit Statistics Revenue Deficit of the State is observing decreasing trends over the last few years. State’s Revenue Deficit as percentage of total Fiscal Deficit is constantly recording a decreasing trend since 2010-11, where it has slid from 88.43% in 2010-11 to a remarkably appreciable 33.90% in 2017-18, i.e. within a span of 7 years. Revenue Deficit as percentage of Total Revenue Receipt has also been recording a roughly consistent decrease over the same period, thereby indicating a gradual increase in Revenue Deficit situation through Revenue Receipt generation. Revenue Deficit as %-age of GSDP has glided down from 3.65 in 2010-11 to 0.96 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 88.43 2011-12 14571.33 17704.88 82.30 2012-13 13815.13 19146.63 72.15 2013-14 18915.48 25347.90 74.62 2014-15 17137.40 27345.29 62.67 2015-16 9095.06 20890.69 43.54 2016-17 16085.11 25385.40 63.36 2017-18 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 36.55 2011-12 14571.33 58755.04 24.80 2012-13 13815.13 68295.75 20.23 2013-14 18915.48 72881.79 25.95 2014-15 17137.40 86514.21 19.81 2015-16 9095.06 109732.20 8.29 2016-17 16085.11 117832.45 13.65 2017-18 9806.98 131270.38 7.47
All figures are taken from AG, West Bengal
118 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 3.65 2011-12 14571.33 520485 2.80 2012-13 13815.13 591464 2.34 2013-14 18915.48 676848 2.79 2014-15 17137.40 718082 2.39 2015-16 9095.06 797300 1.14 2016-17 16085.11 879167 1.83 2017-18 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 figures are 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 Outlay as percentage of Fiscal Deficit has been increasing steadily since 2010-11, from being a puny 13.48% to a robust 66.84% in 2017-18, thereby highlighting the State’s stress on Capital spending for creating long-term assets. State’s Fiscal Deficit as %-age of GSDP has been steadily decreasing from 4.12 in 2010-11 to 2.83 in 2017-18, 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 13.48 2011-12 3211.72 17704.88 18.14 2012-13 5611.73 19146.63 29.31 2013-14 7590.25 25347.90 29.94 2014-15 10383.39 27345.29 37.97 2015-16 13280.99 20890.69 63.57 2016-17 12533.63 25385.40 49.37 2017-18 19337.52 28930.90 66.84 All figures are taken from AG, West Bengal
ANNUAL ADMINISTRATIVE REPORT 2017-2018 119 FINANCE DEPARTMENT 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 4.12 2011-12 17704.88 520485 3.40 2012-13 19146.63 591464 3.24 2013-14 25347.90 676848 3.74 2014-15 27345.29 718082 3.81 2015-16 20890.69 797300 2.62 2016-17 25385.40 879167 2.89 2017-18 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 Deficit figures 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 fiscal health of the State. Debt as a percentage of State’s Own Tax has also witnessed a roughly consistent fall over the same period. Debt as %-age of State’s GSDP has also dwindled over the years from 39.91 in 2011-12 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 47264.20 396.47 2011-12 207702.04 58755.04 353.51 2012-13 229778.76 68295.75 336.45 2013-14 251996.59 72881.79 345.76 2014-15 277579.15 86514.21 320.85 2015-16 306042.58 109732.20 278.90 2016-17 337682.41 117832.45 286.58 2017-18 363723.34 131270.38 277.08 All figures are taken from AG, West Bengal 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 21128.74 886.88 2011-12 207702.04 24938.16 832.87 2012-13 229778.76 32808.49 700.36 2013-14 251996.59 35830.56 703.30 2014-15 277579.15 39411.96 704.30 2015-16 306042.58 42492.08 720.23 2016-17 337682.41 45466.46 742.71 2017-18 363723.34 57700.73 630.36
All figures are taken from AG, West Bengal
120 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 19534.96 959.24 2011-12 207702.04 17704.88 1173.13 2012-13 229778.76 19146.63 1200.10 2013-14 251996.59 25347.90 941.52 2014-15 277579.15 27345.29 1015.09 2015-16 306042.58 20890.69 1464.97 2016-17 337682.41 25385.40 1314.98 2017-18 363723.34 28930.90 1330.22
All figures are taken from AG, West Bengal 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 39.91 2012-13 229778.76 591464 38.85 2013-14 251996.59 676848 37.23 2014-15 277579.15 718082 38.66 2015-16 306042.58 797300 38.38 2016-17 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 121 FINANCE DEPARTMENT State’s Own Tax Revenue State’s Own Tax Revenue collection has increased more-or-less healthily over the last 7 years, with a CAGR of 13.95% in 2017-18 compared to 2010-11, but in F.Y. 2012-13, it saw a spike in increase at 31.56% over previous year’s collection. State’s Own Tax Revenue as percentage of Total Revenue Receipt over the last few years has fluctuated around the same standard level of 40-45%. State’s Own Tax as percentage of Revenue 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 18.03 2012-13 32808.49 31.56 2013-14 35830.56 9.21 2014-15 39411.96 10.00 2015-16 42492.08 7.82 2016-17 45466.46 7.00 2017-18 57700.73 26.91
All figures are taken from AG, West Bengal 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 44.70 2011-12 24938.16 58755.04 42.44 2012-13 32808.49 68295.75 48.04 2013-14 35830.56 72881.79 49.16 2014-15 39411.96 86514.21 45.56 2015-16 42492.08 109732.20 38.72 2016-17 45466.46 117832.45 38.59 2017-18 57700.93 131270.38 43.96 All figures are taken from AG, West Bengal 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 32.74 2011-12 24938.16 73326.37 34.01 2012-13 32808.49 82110.88 39.96 2013-14 35830.56 91797.27 39.03 2014-15 39411.96 103651.61 38.02 2015-16 42492.08 118827.26 35.76 2016-17 45466.46 133917.56 33.95 2017-18 57700.73 141077.36 40.90
All figures are taken from AG, West Bengal
122 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 in 2017-18, at a CAGR of 15.71%. The ratio of Revenue Expenditure to Revenue Receipts had been gradually decreasing since the last few years. In 2010-11, where the ratio was at 136.55, it gradually declined to register a percentage figure of 107.47 in 2017-18, except for 2013-14, when due to a near-maximum increase in tax base the previous year, Revenue Receipts saw a comparatively lower growth rate and the concerned 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 64538.16 136.55 2011-12 58755.04 73326.37 124.80 2012-13 68295.75 82110.88 120.23 2013-14 72881.79 91797.27 125.95 2014-15 86514.21 103651.61 119.81 2015-16 109732.20 118827.26 108.29 2016-17 117832.45 133917.56 113.65 2017-18 131270.38 141077.36 107.47 All figures are taken from AG, West Bengal
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 44.70 2011-12 24938.16 58755.04 42.44 2012-13 32808.49 68295.75 48.04 2013-14 35830.56 72881.79 49.16 2014-15 39411.96 86514.21 45.56 2015-16 42492.08 109732.20 38.72 2016-17 45466.46 117832.45 38.59 2017-18 57700.73 131270.38 43.96 All figures are taken from AG, West Bengal
ANNUAL ADMINISTRATIVE REPORT 2017-2018 123 FINANCE DEPARTMENT 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 is significantly higher by a factor of 11.40% over that of the previous year, which stood at ` 11,7832.45 crore, 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 the remaining 21.04% accounted for the Other Sources of Revenue Receipts for the State. In absolute terms State’s Own Tax Revenue collection grew up to ` 45,466.46 crore in 2016-17 from ` 42,492.08 crore in 2015-16, 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 the remaining 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- Total Central Taxes Tax Revenue Revenue Aid 2010-11 15954.95 21228.74 2380.50 7800.01 47264.20 2011-12 18587.81 24938.16 1340.25 13888.82 58755.07 2012-13 21226.27 32808.49 1918.15 12342.84 68295.75 2013-14 23175.02 35830.56 2022.75 11853.49 72881.79 2014-15 24594.95 39411.96 1626.66 20880.64 86514.21 2015-16 37163.93 42492.08 1861.79 28214.41 109732.20 2016-17 44625.16 45466.46 2949.86 24790.97 117832.45 2017-18 44340.94 57700.73 3117.17 26111.54 131270.38
All figures are taken from AG, West Bengal
124 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 on Sales, Trades etc. and State Excise Duty hold the three major positions, share-wise. The percentage shares of State Goods and Services Tax (SGST) for the financial year 2017-18 was 28.38%, while those for Taxes on 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 crore 2013-14 2014-15 2015-16 2016-17 2017-18 Land Revenue 2253.54 2275.74 2456.27 2568.66 2874.51 Stamp and Registration Fees 4053.07 4196.20 4174.97 4382.73 5260.77 State Excise 3017.66 3587.02 4015.12 5226.16 9340.05 Taxes on Sales, Trades, etc. 21931.09 24021.91 26050.16 27982.69 12999.34 State Goods and Services Tax (SGST) - - - - 14963.74 Integrated Goods and Services Tax - - - - 4980.16 (IGST) Taxes on Vehicles 1350.66 1504.68 1707.02 1869.86 2317.23 Other taxes on Income and Expenditure 465.28 464.14 485.50 509.09 529.20 Taxes and Duties on Electricity 1213.38 1946.83 2091.63 1318.87 2333.55 Others* 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 Goods and Passengers, Taxes and Duties on Commodities and Services etc. All figures are taken from AG, West Bengal
ANNUAL ADMINISTRATIVE REPORT 2017-2018 125 FINANCE DEPARTMENT Pension, salary and interest payments Government’s expenditure towards pension payment has been witnessing a consistent downfall in growth rates over the last few years. From a growth rate of 24.61 percent in 2011-12, it decreased to 9.64 percent in 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 2015-16 and 2016-17, it observed marginally increased figures of 6.04 percent and 8.43 percent, respectively. In 2017-18, pension payments reduced to a growth rate of 4.61 percent. Salary payments on behalf of the state have also been observing, on an average, a reduced rate of growth over the last few years – shrinking from 8.13 percent in 2011-12 to 5.04 percent in 2012-13, to an even decreased rate of 3.82 percent for 2013-14 before observing a slightly increased rate of growth of 5.30 percent for 2014-15 and then dwindling to 3.09 percent and ‘resurrecting’ once more to 8.60 percent for 2015-16 and 2016-17, respectively. In 2017-18, 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 15.04 2012-13 11035.69 9.64 28343.37 5.04 17570.70 10.54 2013-14 11637.86 5.46 29425.38 3.82 20756.81 18.13 2014-15 12128.21 4.21 30985.10 5.30 21587.99 4.00 2015-16 12860.31 6.04 31941.97 3.09 23114.92 7.07 2016-17 13944.81 8.43 34687.65 8.60 25702.85 11.20 2017-18 14588.08 4.61 37803.01 8.98 28064.39 9.19
All figures are taken from AG, West Bengal 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 29.23 2011-12 15895.99 58755.04 27.05 2012-13 17570.70 68295.75 25.73 2013-14 20756.81 72881.79 28.48 2014-15 21587.99 86514.21 24.95 2015-16 23114.92 109732.20 21.06 2016-17 25702.85 117832.45 21.81 2017-18 28073.39 131270.38 21.39
All figures are taken from AG, West Bengal
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 17.09 2011-12 10065.74 58755.04 17.13 2012-13 11035.69 68295.75 16.16 2013-14 11637.86 72881.79 15.97
126 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 2014-15 12128.21 86514.21 14.02 2015-16 12860.31 109732.20 11.72 2016-17 13944.81 117832.45 11.83 2017-18 14588.08 131270.38 11.11 All figures are taken from AG, West Bengal 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 52.80 2011-12 26983.73 58755.04 45.93 2012-13 28343.37 68295.75 41.50 2013-14 29425.38 72881.79 40.37 2014-15 30985.10 86514.21 35.82 2015-16 31941.97 109732.20 29.11 2016-17 34687.65 117832.45 29.44 2017-18 37803.01 131270.38 28.80 All figures are taken from AG, West Bengal State position in Development & Capital Expenditure The expenditure on accounts of development has been regularly increasing in quantum since 2011-12. It has registered variable rates of growth over the years; 12.86% in 2011-12, 20.65% in 2012-13, 11.79% in 2013-14, 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. As percentage of total expenditure, development expenditure for the year was a substantive 59.59% for the year 2017-18. Similar has been the case with respect to capital expenditure of the state, with increasing quantum of expenditure over the years. Capital Expenditure of the State has observed a CAGR of 32.95% over the years 2010-11 through 2017-18. 27.91% has been the growth rate of capital expenditure in 2015-16 with respect to the year previous to it, whereas there has been a slight decrease on this count for 2016-17 primarily due to the policy of ‘demonetisation’. In 2017-18, it was a robust 54.29% though. As percentage of 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 Expenditure Total Expenditure Development Expenditure as % of Total Exp. 2010-11 72962.11 38058.67 52.16 2011-12 83830.88 42952.64 51.24 2012-13 95357.49 51824.18 54.35 2013-14 108513.39 57936.08 53.39 2014-15 123042.43 70672.24 57.44 2015-16 141451.09 85406.15 60.38 2016-17 157547.52 94784.68 62.35 2017-18 180030.93 107288.40 59.59 All figures are taken from AG, West Bengal
ANNUAL ADMINISTRATIVE REPORT 2017-2018 127 FINANCE DEPARTMENT 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 3.61 2011-12 83830.88 3211.72 3.83 2012-13 95357.49 5611.33 5.88 2013-14 108513.39 7590.25 6.99 2014-15 123042.43 10383.39 8.44 2015-16 141451.09 13280.99 9.39 2016-17 157547.52 12533.63 10.01 2017-18 180030.93 19337.52 10.74
All figures are taken from AG, West Bengal
128 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sector-wise Allocation of State Plan Expenditure State Plan Expenditure in nearly all sectors grew during the last 5 years and overall growth in plan expenditure 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 by 21.90% 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 Social Security & Welfare grew by 7.15% in 2017-18 over 2016-17, that on Welfare of SC, ST and OBCs witnessed a whopping rise of 40.0%, plan spending on crucial sectors like Urban Development and Housing saw percentage increases of 14.99% and 33.38% respectively in 2017-18 over 2016-17. Health & Family Welfare (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 2615.21 Activities Irrigation and Flood 687.56 813.95 1477.49 1718.62 1749.50 1753.58 Control 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 Agri. & Allied Services 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
Economic Services 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 66.06 Environment Transport 1572.41 1906.91 1716.86 2456.79 2534.24 4337.67
Physical Infrastructure 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 Social Services 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 129 FINANCE DEPARTMENT (` in Crore) Heads 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 Administrative Services 220.50 391.81 512.64 814.75 981.81 1132.02 Fiscal Services 36.07 36.51 73.40 54.09 51.44 25.90 Organ of State 2.17 2.19 3.12 7.29 22.48 7.05 Pension and Miscellaneous 0.00 -0.28 0.00 0.00 0.00 0.00 Services General Services 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 Grants-in-Aid Contributions 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 State Government’s Account is maintained by the Central Accounts Section (CAS) of the RBI at Nagpur. All receipts and payments as far as the Consolidated Fund of the State is concerned are taken care of in the Accounts maintained by the CAS, Nagpur. All transfers made by the Government of India in favour of the State 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 is required to be maintained in the Government Account kept with RBI. In case, the daily balance falls short of 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 RBI to 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 of WMA. The rate of interest charged on special WMA is 1% below the Bank Rate. Rate of interest on normal WMA is equal to the Bank Rate for a period up to 90 days and 1% above the Bank Rate for the period beyond 90 days. Incapability of maintaining the daily minimum balance even with the special and normal WMA will put the State under Over Draft (OD). The maximum number of days that the State can be in OD is 14 consecutive working days. No State Government is allowed to be in OD for more than 36 working days in a quarter of a year. The RBI also manages the Market Borrowing Programmes of the State Government in line with the recommendations of the Planning Commission of India either by Auction or by Tap Issue time 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 Credit 1 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
130 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. No. Nomenclature Face Value (` in crore) Date of Credit 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 24000.00 Note: WBGS = West Bengal Government Stock; SDL = State Development Loan Market Loan during 2016-2017 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 29.03.2017 34430.52
Note: WBGS = West Bengal Government Stock; SDL = State Development Loan
ANNUAL ADMINISTRATIVE REPORT 2017-2018 131 FINANCE DEPARTMENT Market Loan during 2017-2018 Sl. No. Nomenclature Face Value (` in crore) Date of Credit 1 7.28% West Bengal SDL 2027 2000.00 28.06.2017 2 7.28% West Bengal SDL 2027 1000.00 12.07.2017 3 7.20% West Bengal SDL 2027 1000.00 26.07.2017 4 7.25% West Bengal SDL 2027 2000.00 09.08.2017 5 7.49% West Bengal SDL 2032 3000.00 13.09.2017 6 7.53% West Bengal SDL 2037 2000.00 27.09.2017 7 7.67% West Bengal SDL 2037 1000.00 25.10.2017 8 7.66% West Bengal SDL 2027 1500.00 01.11.2017 9 7.73% West Bengal SDL 2032 1000.00 08.11.2017 10 7.53% West Bengal SDL 2027 2000.00 22.11.2017 11 7.62% West Bengal SDL 2032 1500.00 29.11.2017 12 7.68% West Bengal SDL 2027 2000.00 06.12.2017 13 7.82% West Bengal SDL 2032 3000.00 13.12.2017 14 7.72% West Bengal SDL 2027 3000.00 20.12.2017 15 7.77% West Bengal SDL 2028 2000.00 10.01.2018 16 8.09% West Bengal SDL 2028 2000.00 31.01.2018 17 8.29% West Bengal SDL 2028 2000.00 21.02.2018 18 8.42% West Bengal SDL 2028 2000.00 07.03.2018 19 8.27% West Bengal SDL 2028 2000.00 14.03.2018 20 8.09% West Bengal SDL 2028 911.00 27.03.2018 36911.00 Note: 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 1895.00 01.04.2015 to 30.06.2015 Special 1231.43 01.07.2015 Special 1148.11 02.07.2015 to 08.07.2015 Special 1148.57 09.07.2015 to 12.07.2015 Special 1150.13 13.07.2015 Special 1157.00 14.07.2015 Special 1150.27 15.07.2015 Special 1150.34 16.07.2015 to 27.07.2015 Special 1150.36 28.07.2015 to 31.07.2015 Special 1150.47 01.08.2016 to 02.08.2016 Special 1174.18 03.08.2016 to 16.08.2016 Special 1175.08 17.08.2016 to 18.08.2016 Special 1185.81 19.08.2016 to 27.08.2016 Special 1176.46
132 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount (` in crore) 03.09.2015 to 20.09.2015 Special 1174.71 21.09.2015 Special 1191.68 22.09.2015 to 23.09.2015 Special 1177.03 24.09.2015 to 30.09.2015 Special 1177.07 01.10.2015 to 11.10.2015 Special 1161.13 12.10.2015 Special 1161.67 13.10.2015 to 15.10.2015 Special 1161.19 16.10.2015 to 18.10.2015 Special 1161.28 19.10.2015 Special 1162.29 20.10.2015 to 22.10.2015 Special 1161.27 23.10.2015 to 02.11.2015 Special 1161.95 03.11.2015 to 08.11.2015 Special 1161.83 09.11.2015 to 13.11.2015 Special 1161.87 14.11.2015 to 29.11.2015 Special 1164.65 30.11.2015 Special 1228.33 01.01.2016 Special 1179.01 02.01.2016 to 03.01.2016 Special 1159.43 04.01.2016 to 10.01.2016 Special 1179.03 11.01.2016 to 14.01.2016 Special 1180.28 15.01.2016 Special 1180.34 16.01.2016 to 19.01.2016 Special 1179.43 20.01.2016 to 27.01.2016 Special 1180.33 28.01.2016 to 01.02.2016 Special 1180.48 02.02.2016 to 14.02.2016 Special 1181.39 15.02.2016 Special 1209.62 16.02.2016 Special 1183.04 17.02.2016 Special 1192.42 18.02.2016 to 28.02.2016 Special 1183.08 29.02.2016 to 02.03.2016 Special 1182.98 03.03.2016 to 21.03.2016 Special 1181.02 22.03.2016 to 28.03.2016 Special 1289.38 29.03.2016 Special 1274.67 30.03.2016 Special 1287.73 31.03.2016 Special 1194.62 2016-17 01.04.2016 to 31.03.2017 Normal 1895.00 01.04.2016 to 15.04.2016 Special 1150.29 16.04.2016 to 17.04.2016 Special 1147.20 18.04.2016 to 19.05.2016 Special 1169.32 20.05.2016 to 23.05.2016 Special 1170.13
ANNUAL ADMINISTRATIVE REPORT 2017-2018 133 FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount (` in crore) 24.05.2016 Special 1182.80 25.05.2016 to 01.06.2016 Special 1173.40 02.06.2016 to 05.06.2016 Special 1183.26 06.06.2016 to 09.06.2016 Special 1184.92 10.06.2016 to 12.06.2016 Special 1184.83 13.06.2016 to 30.06.2016 Special 1184.76 01.07.2016 Special 1246.81 02.07.2016 to 03.07.2016 Special 1227.23 04.07.2016 to 10.07.2016 Special 1317.69 11.07.2016 to 12.07.2016 Special 1318.04 13.07.2016 to 15.07.2016 Special 1317.95 16.07.2016 to 17.07.2016 Special 1317.04 18.07.2016 to 27.07.2016 Special 1317.94 28.07.2016 to 31.07.2016 Special 1318.50 01.08.2016 Special 1295.95 02.08.2016 Special 1312.20 03.08.2016 to 15.08.2016 Special 1296.68 16.08.2016 to 17.08.2016 Special 1318.90 18.08.2016 to 28.08.2016 Special 1291.05 29.08.2016 to 18.09.2016 Special 1290.84 19.09.2016 to 20.09.2016 Special 1291.57 21.09.2016 to 25.09.2016 Special 1291.43 26.09.2016 to 30.09.2016 Special 1291.44 01.10.2016 to 12.10.2016 Special 1295.19 13.10.2016 to 16.10.2016 Special 1294.74 17.10.2016 to 18.10.2016 Special 1294.74 19.10.2016 to 23.10.2016 Special 1294.66 24.10.2016 to 02.11.2016 Special 1293.05 03.11.2016 to 10.11.2016 Special 1293.06 11.11.2016 to 14.11.2016 Special 1293.02 15.11.2016 Special 1299.36 16.11.2016 to 20.11.2016 Special 1293.53 21.11.2016 to 22.11.2016 Special 1293.54 23.11.2016 Special 1293.55 24.11.2016 Special 1295.06 25.11.2016 to 27.11.2016 Special 1322.68 28.11.2016 to 29.11.2016 Special 1295.35 30.11.2016 to 01.12.2016 Special 1110.42 02.12.2016 to 04.12.2016 Special 1113.61 05.12.2016 to 09.12.2016 Special 1118.66
134 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount (` in crore) 10.12.2016 to 12.12.2016 Special 1114.44 13.12.2016 to 29.12.2016 Special 1118.67 30.12.2016 to 01.01.2017 Special 1396.75 02.01.2017 to 03.01.2017 Special 1296.78 04.01.2017 to 08.01.2017 Special 1277.17 09.01.2017 to 10.01.2017 Special 1298.84 11.01.2017 to 12.01.2017 Special 1277.80 13.01.2017 to 15.01.2017 Special 1276.07 16.01.2017 to 17.01.2017 Special 1276.94 18.01.2017 to 29.01.2017 Special 1276.04 30.01.2017 Special 1036.49 31.01.2017 to 01.02.2017 Special 1276.56 02.02.2017 to 13.02.2017 Special 1277.35 14.02.2017 Special 1037.28 15.02.2017 to 16.02.2017 Special 1037.57 17.02.2017 to 27.02.2017 Special 1028.19 28.02.2017 to 19.03.2017 Special 1028.31 20.03.2017 Special 1030.49 21.03.2017 to 23.03.2017 Special 938.95 24.03.2017 to 27.03.2017 Special 1089.87 28.03.2017 to 29.03.2017 Special 1079.00 30.03.2017 to 31.03.2017 Special 1105.58 2017-18 01.04.2017 to 31.03.2018 Normal 1895.00 01.04.2017 to 10.04.2017 Special 1047.41 11.04.2017 Special 1047.27 12.04.2017 to 14.04.2017 Special 1047.17 15.04.2017 to 16.04.2017 Special 960.62 17.04.2017 Special 1047.43 18.04.2017 to 19.04.2017 Special 1027.31 20.04.2017 to 23.04.2017 Special 1026.31 24.04.2017 to 07.05.2017 Special 1026.54 08.05.2017 Special 1027.99 09.05.2017 to 14.05.2017 Special 1026.55 15.05.2017 Special 1032.92 16.05.2017 to 19.05.2017 Special 1027.08 20.05.2017 to 21.05.2017 Special 1024.32 22.05.2017 to 23.05.2017 Special 1027.07 24.05.2017 Special 1028.31 25.05.2017 to 01.06.2017 Special 1028.16
ANNUAL ADMINISTRATIVE REPORT 2017-2018 135 FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount (` in crore) 02.06.2017 to 04.06.2017 Special 1036.68 05.06.2017 Special 1047.60 06.06.2017 to 11.06.2017 Special 1046.17 12.06.2017 Special 1051.84 13.06.2017 to 30.06.2017 Special 1046.35 01.07.2017 to 02.07.2017 Special 1036.83 03.07.2017 Special 1051.80 04.07.2017 to 06.07.2017 Special 961.34 07.07.2017 to 09.07.2017 Special 966.29 10.07.2017 Special 981.71 11.07.2017 to 12.07.2017 Special 960.71 13.07.2017 to 14.07.2017 Special 960.74 15.07.2017 to 16.07.2017 Special 958.14 17.07.2017 to 19.07.2017 Special 959.05 20.07.2017 to 01.08.2017 Special 958.15 02.08.2017 to 15.08.2017 Special 959.15 16.08.2017 to 17.08.2017 Special 967.29 18.08.2017 to 27.08.2017 Special 957.91 28.08.2017 to 30.08.2017 Special 963.85 31.08.2017 to 06.09.2017 Special 956.53 07.09.2017 to 18.09.2017 Special 5875.34 19.09.2017 Special 5878.74 20.09.2017 Special 5880.31 21.09.2017 to 25.09.2017 Special 5882.91 26.09.2017 to 03.10.2017 Special 5883.55 04.10.2017 to 11.10.2017 Special 5720.70 12.10.2017 Special 5735.25 13.10.2017 to 16.10.2017 Special 5720.65 17.10.2017 to 22.10.2017 Special 5717.48 23.10.2017 Special 5741.99 24.10.2017 to 13.11.2017 Special 5717.57 14.11.2017 to 15.11.2017 Special 5728.05 16.11.2017 to 19.11.2017 Special 5721.75 20.11.2017 Special 5724.52 21.11.2017 to 23.11.2017 Special 5721.79 24.11.2017 to 26.11.2017 Special 5723.50 27.11.2017 to 29.11.2017 Special 5724.84 30.11.2017 to 01.12.2017 Special 1045.09 02.12.2017 to 03.12.2017 Special 1031.06
136 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount (` in crore) 04.12.2017 Special 1242.83 05.12.2017 to 11.12.2017 Special 1253.19 12.12.2017 Special 1262.98 13.12.2017 Special 1253.26 14.12.2017 to 25.12.2017 Special 5931.53 26.12.2017 to 30.12.2017 Special 5935.92 30.12.2017 to 31.12.2017 Special 5747.84 01.01.2018 Special 5638.10 02.01.2018 to 08.01.2018 Special 5665.18 09.01.2018 to 10.01.2018 Special 5660.22 11.01.2018 to 14.01.2018 Special 5660.43 15.01.2018 Special 5661.98 16.01.2018 to 28.01.2018 Special 5659.42 29.01.2018 Special 5660.10 30.01.2018 to 01.02.2018 Special 5659.44 02.02.2018 to 14.02.2018 Special 5663.65 15.02.2018 to 27.02.2018 Special 5665.72 28.02.2018 to 14.03.2018 Special 5662.82 15.03.2018 to 18.03.2018 Special 984.54 19.03.2018 Special 990.70 20.03.2018 Special 991.45 21.03.2018 to 25.03.2018 Special 994.79 26.03.2018 to 29.03.2018 Special 855.14 30.03.2018 to 31.03.2018 Special 815.51 Rate of interest on Ways & Means Advances / Overdrafts Financial w.e.f. Rate of Interest on Year WMA (Normal) WMA Overdrafts (Special) Upto Above Upto 90 Beyond 100% of 100% of days 90 days WWA WWA (Normal) (Normal) 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%
ANNUAL ADMINISTRATIVE REPORT 2017-2018 137 FINANCE DEPARTMENT Finance Commission The appointment of a Finance Commission by the President of India is provided under Article 280 of the Constitution 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 Commission was constituted by the President on November 13, 2007 and the Commission submitted its Report covering all aspects of its mandate on December 30, 2009. Explanatory memorandum as to the action taken on the recommendations made by the Commission was placed before the Parliament on February 25, 2010. The recommendations have been accepted by the Government of India. The Thirteenth Finance Commission had 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 Pension Database, Forest, Water Sector Management and Maintenance of Roads and Bridges. It also recommended grants for certain State-specific schemes like Police Training, Police Housing, Strengthening of River embankments, Upgradation of Fire and Emergency Services, Strengthening of Public Health Infrastructure, Construction of Anganwadi Centres, Improvement of road infrastructure in Border Area and Heritage Conservation. 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 its report 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 of the divisible pool and felt that it would serve the twin objectives of increasing the flow of unconditional transfers to the States and yet leave appropriate fiscal space for the Union to carry out specific-purpose transfers to the States. They have recommended sector-specific grants in two parts – a basic grant and a performance 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 case of 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 has also recommend that up to 10 per cent of the funds available under the SDRF can be used by State Governments for natural disasters that they consider to be ‘disasters’ within the local context in the State and which are not included in the notified list of disasters of the Ministry of Home Affairs. It has recommended a revenue deficit grant of Rs. 11,760 crore (Rs. 8449 crore in 2015-16 and Rs. 3311 crore in 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 for the period 2015-16 to 2018-19 amounts to Rs.8940.90 crores (Basic Grant) + Rs.950.87 crores (Performance Grant) and total fund received during the period by the State Govt. amounts to Rs.7260.89 crores (Basic Grant) + Rs.268.97 crores (Performance Grant). Similarly, total Fund allocated to the Urban Local Bodies as per recommendation of the 14th Finance Commission for the period 2015-16 to 2018-19 amounts to Rs.3718.31 crores (Basic Grant) + Rs.889.76 crores (Performance Grant) and total fund received during the period by the State Govt. amounts to Rs.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. The recommendations 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 possibilities of the economic growth of West Bengal, visited the State from 16-18th July, 2018. The Commission and its members met Hon’ble Chief Minister Govt. of West Bengal, other Ministers of State along with officials of the 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
138 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT along with field visit. The State Government submitted the Memorandum to the Chairman during the visit of the Commission. State Finance Commission The State Finance Commission is constituted by the Governor of West Bengal in pursuance of the provision under clause (1) of article 243-I and clause (1) of article 243-Y of the Constitution of India, on the basis of the Constitution (Seventy-third Amendment) Act, 1992. The first such commission was constituted on May 30, 1994 and it submitted its recommendations on November 27, 1995. Explanatory memorandum as to the action taken on the recommendations made by the First State Finance Commission was placed before the State Legislature on July 22, 1996. Second State Finance Commission was constituted on July 14, 2000. Explanatory memorandum as to the action taken on the recommendations made by the Second State Finance Commission was placed before the State Legislature on July 15, 2005. The Third State Finance Commission was constituted under Notification No. 4000-FB dated 22.02.2006. The Third State Finance Commission submitted its report to the State Government on 31.10.2008. Explanatory memorandum as to the action taken on the recommendations made by the Third State Finance Commission was placed before 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 Statistical Institute. The Fourth State Finance Commission submitted its report in February, 2016. In terms of Article 243 I, sub-clause (4) and Article 243 Y, sub-clause (2) of the Constitution of India, the Report of the Fourth State 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 budget publication in the year 1998-1999. Since then, the entire processes relating to budget preparation as well as compilation of budget documents, budget publications are being processed under a computerized environment. There has been extensive use of computer systems towards compilation and preparation of budget documents through a database of past actual figures and budget estimates. The software used for the 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 application software. The officials of Budget Branch of this Department in close association with the technical personnel of NIC are preparing the budget documents. The computer systems have been integrated in a Local Area Network (LAN) consisting of three servers and fifty client PCs using a Relational Database Management System in the exercise. Recently, High-Availability Data Replication (HDR) has been put into operation through implementation of data replication between 2 newly installed servers to provide (a) quick recovery if one database server experiences a failure (b) allow for load balancing across the two database servers to ensure improved uninterrupted performance of budgetary work. Besides, to overcome the tedious installation and maintenance problems in the client PCs, the very old client-server based software pertaining to preparation, publication and monitoring of State budget has been replaced with newly designed browser-based application software, namely i-Budget, incorporating many 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 strengthen the backbone of the government functioning by providing efficient and easy government services towards budgetary fund allocations and its monitoring thereafter and thereby ensuring better fiscal management and well-organized financial operations of West Bengal State government. The project is developed as internet & intranet-based integrated system automating the key aspects of Budget Estimation, Publication, Release, Re-Appropriation, Augmentation, Surrender and Monitoring of Funds & Debt accounts of West Bengal Government.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 139 FINANCE DEPARTMENT The intended benefits from i-Budget as framed are: (a) To enable the government to monitor the outputs and outcomes of various schemes run by the state government (b) Storing of all the information at a central place for sharing financial and performance information and facilitating convergence of service delivery (c) Comprehensive information systems and database to assist decision support in development ventures and day-to-day management / administration of public spending (d) Enhancing returns and value of benefits to 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 from Administrative Departments (b) Preparation of the Non-Plan Revised Budget of the previous financial year as well as the Non-Plan State Budget for the ensuing financial year through the developed software from the scratch level based on the growth rate and other parameters (c) Timely composition of highly aesthetic and accurate Annual Budget Documents (25 nos.) and Appropriation Bills for presentation at the State Legislative Assembly (d) Management of Release of State Funds and GOI Funds (both State Share & Central Share) (e) Re-Appropriation, Augmentation and Surrender of Budget Allocations (f) Reconciliation of Fund Releases and AG Actuals (g) Monitoring of Borrowing and Lending related to Loans and Advances including Public Debt (h) Activities of the various Audit Groups (i) Activities related to Audit Paras (j) Monitoring of Incomes and Expenditure (k) Meeting up the detailed queries & reports as required for the review meetings of Hon’ble Chief Minister, Niti Ayog etc. (l) Statistical Analysis, Planning, Forecasting and What-if Analyses from the i-Budget Central Repository. The geographical coverage of i-Budget includes all the 20 administrative districts, including the 344 Development Blocks within such districts for Budgetary Allocations of Rs.1,60,044.59 Crores (Budget Estimate: BE 2016-17) to around 22,000 Schemes/Projects being executed throughout the States of West Bengal 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 than 8000 Drawing & Disbursing Officers (DDOs). State Budget, being a very complicated system has now become a routine exercise for the Finance Department every 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 better management of Debts Receipts and Repayments. The Debt Calendar acts as a ready reckoner enabling the authorities in better exchequer planning. It is mention-worthy that West Bengal has earned the distinction of becoming the lead state in the country to prepare a fully computerized State Budget. The NIC team of New Delhi involved in the Computerization of Central Budget visited WB State Secretariat for a detailed study in this regard so that i-Budget might be used for formulation & publication of Central Budget. The Hon’ble Chief Minister and the Finance Minister often 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 detailed Demands for Grants (Budget Expenditure), Receipts under Consolidated Funds (Budget Receipts), Receipts and Disbursements under Contingency Fund and Public Accounts. The key components of i-Budget are described below:- Plan Budget Estimation: Requisite application s/w is made available online to facilitate all Administrative Departments 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 competent authority, 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
140 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT composition of highly aesthetic and accurate Annual Budget Documents in statutory formats for presentation at the State Legislative Assembly. Total 25 numbers of Budget Publications are generated from the system which includes Annual Financial Statement, Vote on Accounts for Expenditure, Summary of Demands for Grants, Receipts under Consolidated Fund, Contingency Fund and Public Accounts, Statement of Gross and 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 Departmental Plan Outlay, Demands for Supplementary Grants. Generation of Other Standard Reports e.g. Appropriation Bills, Reports for Periodical Performance Review of Administrative Departments by the Hon’ble Chief Minister, 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 structured reports are generated viz. different Account Head-wise Plan & Non-Plan Budget Abstracts, different Account Head-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 Details under 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 generate real-time figures from Budget database e.g. GSDP at current price, Fiscal Deficit, Debt, Contingency liabilities, Revenue Deficit, State Tax Growth etc. SMS-based and Mobile App-based supports are also made available. Release of Funds: Once Budget Estimates is accepted by the State Legislature, release of funds is done using i-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 efficient tool 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: z Integrated Debt Management Information System (for better management of receipts and repayments of loans from NSSF, Open Market Borrowings, RIDF, National Cooperative Development Corporation (NCDC) Loan, Borrowing from Central Government, WBIDFC, Power Bond, LIC) z Monitoring of Receipts & Expenditure of GOI Funds z GOI Receipts Confirmation System z Audit Para Monitoring System z Rural Infrastructure Development Fund (RIDF) Monitoring System z Workflow-based File & Letter Tracking System etc. i-Budget provides the following transactional services:- z Enforces a uniform working procedure in all Administrative Departments for works relating with Budget Estimation, Publication, Release, Re-Appropriation, Augmentation, Surrender and Monitoring of Funds & Debt accounts of West Bengal Government z Incorporated ideal workflow for each process and relevant government orders as outcome of each process z Extensive built-in data validation checks z Incorporated generation of Government Orders releasing budgetary allocations and informa- tional services through (a) Management of Release of Budgetary Allocations (b) Management of Re-Appropriation / Augmentation of Budget Allocations (c) Management of Release of Funds received 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 & Lending related to Loans & Advances including Public Debt etc.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 141 FINANCE DEPARTMENT z 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. z Electronic movement of Files/Letters through workflow process z Extensive Reporting facility e.g. e-Registers, e-Reports etc. z Easy tracking of time taken for disposal of Files/Letters & dispatch at each level z Integrated with NIC SMS Gateway – for both PUSH SMS alerting Recipients & PULL SMS to fetch information from central database All the budget documents including the Budget Publications are also available in the website of the Finance Department (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 Bengal Appropriation (Vote-on-Account) Act to the administrative Departments and all others concerned b) Issuing of a Memorandum authorizing the administrative Departments/ Controlling Authorities to make allotments of fund out of the Vote-on-Account provision for a first few months of the year.
MAY and JUNE Reconciliation with the Office of the Accountant General, West Bengal regarding booking of Receipts and Expenditure during the preceding financial year.
JUNE and JULY Works relating to passing of the whole year’s Budget in the Legislative Assembly.
JULY/AUGUST Issuing of a Memorandum authorizing the administrative Departments / Controlling Authorities to make allotments of fund out of the Budget provision after 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 current year and the BE of the following year from the Administrative Departments. Preparation of Financial Resources for the following year and Latest Estimates of Resources for the current year in terms of the guidelines of the Planning Commission of India.
DECEMBER Meeting with the Planning Commission of India in connection with the assessment of Financial Resources for the Annual Plan of the following year and the Latest Estimates of the current year.
JANUARY and FEBRUARY Fixation of Annual Plan Outlay for the following year.Preparation of Revised Estimates for the current year and the Budget Estimates for the following year in detail both for Plan and Non-Plan.
MARCH Printing of Budget documents including Publications and placing of Budget to the Legislative Assembly, Enactment of Appropriation Acts
142 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 under Revenue Account BP No. 5 Receipts & Disbursements under Contingency Fund & Public Accounts and Explanatory Memorandum thereon BP No. 6 Statement showing Guarantees given by the State Government and Financial Trend of the State BP No. 7 Statement Showing Financial Results of the Important Schemes of Govt. involving transactions 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. 17 Detailed Demands for Grants [Demand 24] BP No. 18 Detailed Demands for Grants [Demand 25] BP No. 19 Detailed Demands for Grants [Demand 28] BP No. 20 Detailed Demands for Grants [Demands 30, 31, 32 & 33] BP No. 21 Detailed Demands for Grants [Demands 34, 35, 37 & 38] BP No. 22 Detailed Demands for Grants [Demands 40, 41, 42, 43 & 45] BP No. 23 Detailed Demands for Grants [Demands 49, 50, 52 & 53] 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. 27 Detailed Demands for Grants [Demands 70, 71 & 72] BP No. 28 Detailed Demands for Grants [Demands 73, 74 & 75] BP No. 29 Concordance Table showing the Mapping of Previous Heads of Account with the New Heads of Account
ANNUAL ADMINISTRATIVE REPORT 2017-2018 143 FINANCE DEPARTMENT 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. Code 1 1 Legislative Assembly Secretariat LA 2 2 (Serial) Governor’s Secretariat GS 3 3 Council of Ministers CL 4 4 Agricultural Marketing AM 5 5 Agriculture AG 6 6 Animal Resources Development AD 7 7 Backward Classes Welfare SC 8 8 Cooperation CO 9 10 Consumer Affairs CA 10 11 Micro, Small & Medium Enterprises and Textiles CS 11 14 Mass Education Extension and Library Sciences EM 12 15 School Education ES 13 16 Environnent EN 14 18 Finance FD 15 19 Fire & Emergency Services FE 16 20 Fisheries FI 17 21 Food & Supplies FS 18 22 Food Processing Industries & Horticulture FP 19 23 Forests FR 20 24 Health & Family Welfare HF 21 25 Public Works PD 22 28 Housing HO 23 30 Information & Cultural Affairs IC 24 31 Information Technology & Electronics IT 25 32 Irrigation & Waterways IW 26 33 Correctional Administration JL 27 34 Judicial JD 28 35 Labour LB 29 37 Law LW 30 38 Minority Affairs and Madrasah Education MD 31 40 Panchayats & Rural Development PN 32 41 Parliamentary Affairs PA 33 42 Personnel & Administrative Reforms and e-Governance HR 34 43 Power and Non-Conventional Energy Sources PO 35 45 Public Health Engineering PH 36 49 Youth Services & Sports YD 37 50 Sunderban Affairs SA
144 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Serial No. Demand No. Description Of Department Deptt. Code 38 51 Technical Education, Training & SKIll Development ET 39 52 Tourism TM 40 53 Transport TR 41 55 Water Resources Investigation & Development WI 42 58 Paschimanchal Unnayan Affairs PM 43 59 Self-Help Groups and Self-Employment SH 44 61 Chief Minister’s Office CH 45 62 North Bengal Development NB 46 65 Tribal Development TW 47 68 Home and Hill Affairs HH 48 69 Land & Land Reforms and Refugee Relief & LD Rehabilitation 49 70 Higher Education, Science & Technology and HE Biotechnology 50 71 Planning, Statistics & Programme Monitoring PS 51 72 Urban Development and Municipal Affairs UM 52 73 Disaster Management and Civil Defence DM 53 74 Women & Child Development and Social Welfare WC 54 75 Industry, Commerce and Enterprises IN
ANNUAL ADMINISTRATIVE REPORT 2017-2018 145 FINANCE DEPARTMENT RIDF CELL Rural Infrastructure Development fund (RIDF) was established in the Financial Year 1995-96 with the National Bank of Agriculture and Rural Development (NABARD) as the funding agency to give loan to State 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) Rural Connectivity (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 Nodal Department to monitor the flow of funds and the repayment of loans. The concerned Administrative Departments with the approval of District Planning Committee send specific projects directly to NABARD for RIDF loan with a copy to Finance Department. NABARD approves of the projects under respective tranches 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 NABARD upto 20% of the total RIDF loan sanctioned, immediately after sanction of the projects and subsequent fund is released on the basis of expenditure incurred in the project. Government of West Bengal executes an irrevocable letter of authority in favour of RBI, Kolkata to debit the repayment of loan and payment of interest 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 departmental releases, awarded costs etc. of the RIDF/ Warehouse Infrastructure Fund (WIF) projects from their end in the 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 of India approved of the XXIIIrd tranche of RIDF from the year 2017-18 onwards covering eligible activities for projects of thirty-six specific items including Agriculture and related sectors, Social sectors and Rural connectivity. The prevailing rate of interest on RIDF loans is 5.00% p.a. (i.e. Bank Rate 6.50% minus 1.50%). 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 different tranches 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
146 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 different tranches during the year 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 147 FINANCE DEPARTMENT 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 claimed Project Grant incurred Received but not Cost Amount (2017-18) (2017-18) received 1234567 West Bengal Accelerated World 1380.00 1380.00 172.4648 172.4648 0.00 Development of Minor Bank Irrigation Project
Coal-fired Generation World 652.00 482.00 46.2509 46.2509 0.00 Rehabilitation Project Bank
West Bengal Forest and Japan - - 36.9648 36.9648 0.00 Biodiversity 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
148 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 received from various sources like RBI, Planning Commission, UNDP, CMIE etc., to collect and compile all Central Finance Commission-related data on a yearly basis including final report which is sent to the Finance Commission and to establish and develop a library-cum-study room for Govt. officials. The library will preserve all state and central Govt. documents / reports / books / journals / notifications related to finance, economics and statistics, all Departmental publications, free publications, population and economic census reports etc. Initially, one senior officer of West Bengal Statistical Service has been placed in the Statistical Cell of Finance 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, dated 17th 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, Finance Department. Formulation of recruitment rules for the posts of Adviser, Computer Programmer and Statistical Assistant has been finalized during 2012-13. Requisition for filling up promptly the posts of Computer Programmer and Statistical Assistant with suitable personnel has been duly made to West Bengal Public Service Commission vide Letter No. 3694-F(H) dated 15 July, 2014 issued on behalf of Establishment Section of Finance Department. As for the present status of personnel in the Cell, the table beneath provides details: 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. x Collection and compilation of data from various Branches / Directorates / Units / Cells under Finance Department for Preparation of the Annual Administrative Report of the Finance Depart- ment. x Preparation of Medium Term Fiscal Policy Statement & Fiscal Policy Strategy Statement in every financial year during budget. x Assistance to the Hon’ble Finance Minister, Finance Secretary and Budget Branch of Finance Department in the form of statistics etc. x The Cell acts as office of liaison for Finance Department with Department of Planning and Statistics for exchange of data, views and finalization of state economic figures such as GVA, GSDP, IIP, CPI etc.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 149 FINANCE DEPARTMENT PPP CELL
Government of West Bengal adopted a policy on the method of implementation of infrastructure projects in the state through PPP models, where Government and relevant private agencies would work in tandem to give shape to crucial infrastructure projects in the state. Accordingly, a policy resolution was adopted vide Notification no. 5266-F(H) dated 21/06/2012 elaborating on the objectives, infrastructure sectors to be 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 vide FD Notification no. 6523-F(H) dated 27/07/2012, with Finance Secretary as Nodal Officer, to be adequately assisted by various knowledge experts relevant for PPP projects. An ECOS (Empowered Committee of Secretaries) was formed vide FD Notification no. 6524-F(H) dated 27/07/2012 to approve of PPP Projects of values below ` 50 crore. PPP projects of higher values were to be placed before the Standing Committee of the Cabinet on Industry, Infrastructure and Employment (SCCIIE). Organisational Structure 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 on Special Duty (PPP) to be further reinforced by one PPP Expert and one Financial Expert. Status of sanctioned strength as per Notification no. 8231-F(H) dated 12.11 .2013 vis-à-vis deployment is as under.
Additional Chief Secretary (Finance) p Joint Secretary (Finance) p Financial Analyst & ex-officio o PPP Expert Joint Secretary (PPP) p Financial Analyst & ex-officio o Financial Expert Assistant Secretary (PPP)
o Legal Expert Staff pattern and present staff strength
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
150 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Nature of work 1. Creation of PPP Advisory framework for the departments of State Govt. by formation of panels of Transaction Advisors 2. Vetting of PPP documents viz. Expression of Interest (EoI), Request for Qualification (RFQ), Request for 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 the functionaries in the Administrative Departments b. The Cell is developing a dedicated PPP website of West Bengal to showcase the on-going and 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 Committee 7. Preparation of Request for Proposal (RFP) for departmental use 8. Development of various Model documents of different sectors 9. 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 the Transaction Advisors (TA). 2. Memo No. 8384-F(Y) dated 22/11/2016 and 8954-F(Y) dated 22/11/2013 exempting necessity of 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 and service 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) dated 01-02-2018, for Empanelment of Valuation Agencies for Asset and Business valuation of the PSUs 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. Selection of Transaction Advisor by the Administrative Departments is to be on the basis of Limited tender enquiry (price quote only) without referring to the Scope of Work to Finance Department. The panel 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 replaced by Memo No. 3738-F(Y) dated 11/06/2018.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 151 FINANCE DEPARTMENT Status of Computerisation 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 PPP initiatives aimed at robust growth of a world-class physical and social infrastructure in the state. The portal will keep all relevant information about the mooted PPP projects in the state and will act as a multifaceted instrument 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 the requirements of different authorities. For private entrepreneurs, the site will showcase the whole galaxy of PPP projects. No. of files received, disposed of and pending during 2017-18 Opening no. New cases Total no. No. of % of cases No. of cases of 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 administrative Departments.
152 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT AUDIT BRANCH
Audit Branch is the administrative group of Finance Department and co-ordinates all Branches under Finance Department. This Branch scrutinizes different proposals with financial implications, service matters before implementation by the respective Departments and interprets the various issues of the concerned Department in the light of W.B.S.R., W.B.F.R. and W.B.T.R. Directorate of Small Savings functions under the administration of Audit Branch. This Branch also functions as the nodal agency in respect of matters to State Public Service Commission, West Bengal Administrative Tribunal and State Pay Commission and also 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 auditing and scrutinising different proposals with financial implications of finance-related issues of all the administrative Departments under Govt. of West Bengal. Further, in order to deliver uniformity in approach on service and pay matters, Treasuries, pensions etc., there are specialised groups in Audit Branch like Group-P1, Group-P2, Group-T, Group-J, Pension Cell etc. Each Group is supervised by Additional Secretary/ Special Secretary/ Joint Secretary followed by Deputy Secretary/ Assistant Secretary/ OSD/ Section Officer along with the Dealing Assistants. Audit Groups of Finance Department, the administrative Departments attached to them and staff strength of respective Groups are given hereunder:
1 Group-AI Agriculture, Animal Resources Development, Agricultural Marketing, Fisheries and 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 Education Extension and Library Services, School Education; Technical Education, Training and Skill Development, Food Processing Industries & Horticulture, Sunderban Affairs 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, Civil Defence, Chief Minister’s Office, West Bengal Legislative Assembly, Governor’s Secretariat. 6 Group-E Refugee Relief & Rehabilitation, Minority Affairs and Madrasah Education, Backward Classes Welfare, Tribal Development, Women & Child Development and Social Welfars. 7 Group-F Public Works & Public Works (Roads), Housing, Irrigation and Waterways, Public Health Engineering, Water Resources Investigation & Development. 8 Group-G Hill Affairs, Correctional Administration, Fire and Emergency Services, North Bengal Development, Paschimanchal Unnayan Affairs.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 153 FINANCE DEPARTMENT 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 of West Bengal Financial Corporation and West Bengal Infrastructure Development Finance 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, Urban Development & 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 Savings Directorate; Establishment matters of Finance Deptt., Personal Assistants’ Pool, Internal Audit Branch, Surplus Pool, Public Service Commission, Policy Planning Unit, Assembly Matters, West Bengal Administrative Tribunal and Accounts section. 2 Group-J Pension, Provident Fund and Group Insurance and allied matters, Establishment matter of Directorate of Pension, PF & Group Insurance. 3 Group-K Matters regarding Liveries/Uniforms, Stationery articles, Newspapers/Periodicals and Finance Deptt.’s Library. 4 Group-M Work related to Employment and Self-employment and interface with State Level Bankers’ Committee (SLBC)/ matters relating to the West Bengal Financial Corporation and West Bengal Infrastructure Development Finance Corporation. 5 Group-N Main task is preparation of Budget (Annual Financial Statement) and estimates of resources for Five-year Plans and Annual Plans and managing the ways-and-means position of the State. Besides, administrative Group of Disaster Management Department 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 Group in respect of West Bengal Audit & Accounts Services, proposals relating to purchase/ 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 Portal Group System (GRIPS), Integrated Financial Management System (IFMS) etc. (ii) Matters related to Internet and Intranet connectivity through West Bengal State-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
154 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Group-wise staff strength
Group Name Staff strength Group -AI 11 Group -AII 10 Group -B 13 Group -C 11 Group -D 13 Group -E 11 Group -F 12 Group -G 07 Group –H (“Nabanna”) 94 Group –H (“Writers’ Buildings”) 43 Group -I 13 Group -J 06 Group -K 04 Group -L 11 Group -M 09 Group -O — Group –P1 — Group –P2 — Group -R 13 Group -S 06 Group –T — RTI Cell 07 Entire cadre of Schedule-B English Stenographers that is posted in Directorate and District offices all over West Bengal has been brought under the control of Finance (Audit) Department and the promotions of the cadre have been made functional. Computerisation Audit Branch is working on the issue to make the Department computerised. Computer and accessories are provided to all the staff so that the assigned work can be disposed of smoothly and more efficiently and perfectly 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 in Financial Year 2017-2018 Group Name 2017-2018 Received Disposed of Pending AI 277 226 51 AII 303 303 Nil B 222 198 24 C 484 479 5 DNANANA
ANNUAL ADMINISTRATIVE REPORT 2017-2018 155 FINANCE DEPARTMENT Group Name 2017-2018 Received Disposed of Pending E 161 161 Nil F 485 485 Nil G 350 350 Nil H (Nabanna) 227 225 2 H (Writers’ Bldgs.) 186 175 11 I 293 124 3 J 89 89 Nil K 12 12 Nil L 315 281 34 M 78 78 Nil ONANANA P1 NA NA NA P2 NA NA NA R 701 716 Nil S42366 TNANANA
NA: Not available
156 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT DIRECTORATE OF TREASURIES & ACCOUNTS
The office of the Directorate of Treasuries and Accounts, West Bengal was established in the year 1972 for the purpose of monitoring and supervision of the work of the treasuries in West Bengal, under the overall control of the Finance (Audit) Department, Government of West Bengal. It is the apex body and controlling unit 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 on behalf of the State Government and render them monthly to the Accountant General (Accounts and Entitlement), 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 the Treasuries which are compiled by them under appropriate heads of accounts as per the Annual Financial Statement or Budget of the State. The treasury functions in Kolkata Metropolitan Area and in the National Capital Territory of Delhi are performed by the Pay and Accounts Offices. Treasuries are the basic fiscal units and the focal point for the primary record of the financial transactions of the government in the districts. All Government transactions – both Receipts and Payments are routed through the Treasuries which make head-wise classification of the transactions as per Budget Publication, compile accounts of the transactions and submit them twice a month to the Principal Accountant General (Accounts & Entitlement), West Bengal. Pensions including State Govt., Other Govt., Education, Panchayat and other Pensions are disbursed to the Pensioners through the Treasuries. Judicial and Non-Judicial Stamps and Stamp Papers are also sold from the Treasuries. Besides these, Treasuries maintain some accounts of banking nature like Local Fund Accounts of the Local Bodies etc. At present there are 84 Treasuries/ Pay & Accounts Offices including an e-Treasury, Kolkata Collectorate Treasury and Pension Disbursement Cell under the Government of West Bengal. Acts and Rules administered The implementation of the Integrated Financial Management System (IFMS) has brought in major changes in the West Bengal Treasury Rules, West Bengal Financial Rules, Delegation of Financial Power Rules etc. Necessary changes in these rules are being incorporated. Staff pattern and present staff strength This Directorate is having two offices at two different places. One is the Administrative Wing including the Computer Monitoring and R.B.D. Cell at Mitra Building (3rd Floor), 8, Lyons Range, Kolkata- 700 001 and another is the Pension Disbursement Cell (P.D. Cell) situated at Johar Building (5thFloor), P-1, Hyde Lane, 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 157 FINANCE DEPARTMENT 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 Vacancy No. Strength Strength 1. Director of Treasuries & Accounts, West Bengal 1 1 Nil 2. Additional Director of Treasuries & Accounts, W.B. 1 Nil 1 3. Joint Director of Treasuries & Accounts, W.B. 3 3 Nil 4. Deputy Director of Treasuries & Accounts, W.B. 2 2 Nil 5. Assistant Director of Treasuries & Accounts, W.B. 2 2 Nil 6. Junior Accounts Officer-cum-Administrative Officer 1 1 Nil Junior Accounts Officer 1 1 Nil 7. Inspector of Treasuries 4 4 Nil 8. Head Clerk 3 3 Nil 9. Upper Division Clerk 6 5 1 10. Lower Division Clerk 4 1 3 11. Supervisory Grade Typist 1 1 Nil 12. Stenographer 1 1 Nil 13. Bengali Translator 1 Nil 1 14. Steno-Typist Grade-I 1 Nil 1 15. Steno-Typist Basic Grade 1 Nil 1 16. Typist Grade-I 1 1 Nil
158 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. Designation of Post Sanctioned Present Vacancy No. Strength Strength 17. Typist Basic Grade 2 Nil 2 18. Muharrir Grade-I 1 1 Nil 19. Muharrir Grade-II 1 1 Nil 20. Cash Sarkar 1 1 Nil 21. Duplicating Operator 1 1 Nil 22. Duftry 1 1 Nil 23. Group D, Grade-I 2 2 Nil 24. 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 Vacancy No. Strength Strength 1. Additional Director (Pension Disbursement) 1 1 Nil 2. Deputy Director 1 1 Nil 3. Assistant Pension Disbursement Officer 1 1 Nil 4. Junior Accounts Officer 3 3 Nil 5. Head Clerk 1 1 Nil 6. Upper Division Clerk 5 5 Nil 7. Lower Division Clerk 7 1 6 8. Typist Grade-I 1 1 Nil 9. Typist Basic Grade 1 Nil 1 10. Record Supplier 1 1 Nil 11. Group-D, Grade-I 2 2 Nil 12. Group-D 4 Nil 4 13. Night Guard-cum-Durwan 1 Nil 1 Total 29 17 12
Objectives/ Nature of work/ Responsibilities The Directorate of Treasuries and Accounts, West Bengal was formed to look after the work of the Treasuries in the State and to impart training to the Treasury officials. The functions of the Directorate includes inter alia - 9 Monitoring the activities of the Treasuries/ Pay and Accounts Offices under the control of Finance Department and providing guidance to the Treasury Officers on functional matters. 9 Modernization of the Treasuries and Pay and Accounts Offices. 9 Inspection of Treasuries and Pay & Accounts Offices. 9 Allotment of DDO Code to the Drawing and Disbursing Officers of the newly established State Government offices.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 159 FINANCE DEPARTMENT 9 Allotment of Bank Code for each Bank Account opened by State Government Departments. 9 Nodal Officer in respect of New Pension Scheme (NPS) for the members of the All India Services borne in the State Cadre. 9 Disbursement of Pension of non-Government Educational Institutions in the Kolkata Metropolitan Areas. 9 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. 9 Publication of Rules, Manuals and Compendium of Government Orders for use of the Treasury Officers and other Departmental Officers dealing with receipts and payments on Government Accounts. 9 Organization of training sessions for and meeting sessions with the Treasury Officers and the Drawing and Disbursing Officers. 9 Clarification on issues related to the West Bengal Treasury Rules, West Bengal Financial Rules etc. 9 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 Accounts Offices and one Pension Disbursement Cell under the functional control of the Directorate of Treasuries and Accounts, West Bengal. Three new Treasuries have been established, one each in the newly-created Jhalda and Manbazar Sub-Divisions in Purulia district and one in the Mirik sub-Division of Darjeeling district. These newly-created Treasuries have become functional from 01.04.2018, thus increasing the total number of Treasuries and Pay & Accounts Offices in the State to 91 (ninety one). All Treasuries and the Pay and Account Offices are linked either with the Reserve Bank of India or the Agency Banks i.e. State Bank of India, Central Bank of India and United Bank of India. Government transactions – both receipts and payments are carried out through these Banks which submit Daily Accounts or Daily Scrolls along with the paid instruments to the Treasuries at the end of each day and a monthly abstract i.e. Date-wise Monthly 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, depending on the volume and the nature of transactions, more than one Treasury have been established in the District headquarters and in some big Sub-Divisions for speedy disposal of the financial activities of the State Government. 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, West Bengal with State Bank of India, Chowringhee Branch; United Bank of India, Old Court House Street Branch and Central Bank of India, Kolkata Main Branch as its link Banks to account for the e-receipts of tax revenues collected through the Online System of Tax Receipts (OLSTR). Consequent upon the implementation of Government Receipt Portal System (GRIPS) in the year 2012, it was linked with Reserve Bank 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 Bank of India for inclusion in the Government Accounts of the State. e-Treasury also accounts for the State Goods 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 the receipts functions are done only by the Kolkata Pay & Accounts Office – II through the Reserve Bank of
160 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT India, Public Accounts Department, Kolkata. Kolkata Collectorate Treasury functions through 22 (twenty two) 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 Disbursement Cell under this Directorate. Treasuries are mostly located either in the Collectorate or Government buildings. Separate buildings to accommodate 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 Treasury buildings to accommodate them. Status of Computerisation All the Treasuries, Pay and Accounts Offices and Pension Disbursement Cell under the Finance Department are fully computerized. The computerization of treasury functions was started in the year 1999 – 2000 with the basic objectives of x Streamlining Treasury operations x Fast and accurate compilation of Treasury Accounts x Effective expenditure control x Enhancement of internal check and control system and security in Treasury management x Transparency in financial transactions x Better accountability at all levels x Effective database maintenance of financial records Prior to implementation of the Integrated Financial Management System (IFMS), there was a stand-alone server at each Treasury with Linux (RHEL) as operating software and Oracle (Oracle 10G) as the Relational Database Management System (RDBMS). The Server was connected with the Clients (Thin Clients / Desktop PCs) through Local Area Network (LAN) and the treasury functions were carried out through Treasury software packages developed by National Informatics Centre (NIC) and CMC Ltd. Under browser-based system, 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 centralized server – Consolidated Treasury Data Repository (CTDR) at the Directorate through WBSWAN on monthly basis and treasury-wise monthly accounts were generated from the Central Server and transmitted to the office of the Accountant General (Accounts and Entitlement), West Bengal in soft form under “Digital Access of Treasuries by AGs” (DATA) Scheme. Treasuries in West Bengal have now been brought under National e-Governance Plan [NeGP] of State Mission Mode Project [MMP]. Integrated Financial Management System (IFMS), an e-Governance Project under NeGP was started on 14 January 2014 and went live on 1 April 2014. The project domain encompasses all the Departments, Directorates, Regional Offices and Field Level offices of the State Government and covers all of their financial activities across the State in a single web-based platform. The basic objectives of the Project are - x Better fiscal and financial management of the State; x Integration of financial activities of all Departments, Offices and Treasuries of the GoWB for better fund management; x Real-time movement of funds at all levels x Real-time MIS facility and Reporting system for all users and stakeholders to enable them to monitor the processes and performances related to fund allotment and utilization;
ANNUAL ADMINISTRATIVE REPORT 2017-2018 161 FINANCE DEPARTMENT x Development of a comprehensive database of financial transactions and human resources of the State which can be accessed from anywhere at any time round the clock; x Ensuring transparency in fund management and elimination of rent-seeking; x Revenue saving by reducing paperwork and use cheque forms in financial transactions and unnecessary movement of vehicles for visit to Treasuries. There are 6 (six) Modules with several Sub-Modules under the IFMS. These Modules are internally integrated among themselves to ensure faster and accurate processing, better monitoring and control of financial activities as well as generating and accessing various Reports and queries through a robust MIS facility. These Modules are - x e-Bantan (Online allotment of fund down to the level of end user i.e. the D.D.Os.) x e-CTS (Centralized Treasury System)
x e-Billing (Online preparation and submission of Bills to Treasury) x e-Pradan (Online Payment by direct transfer to Beneficiary’s Bank Account) x Human Resources Management System (HRMS) (Comprehensive database of employees for planning and management) x 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 of IFMS, all legacy data in the previous stand-alone servers at the Treasuries were migrated to the Central Server 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 the allotting /sub-allotting authorities through the e-Bantan Module and the details of the same are recorded in the respective registers. All Bills are now generated and presented by the Drawing and Disbursing Officers and processed in the Treasuries 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 bank accounts of the beneficiaries. This entire process has resulted in faster disposal of claims by removing the requirement of collecting cheques from the treasuries to ultimate clearing of the cheques in favour of the claimants. 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 through the e-Pradan system. A separate Module (Human Resources Management System) has been developed and implemented with the object of not only processing of all employee-related claims through this module but also of maintaining a 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) are used 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 and thus extended the period and scope for execution of developmental work and on the other, has established a 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 the State.
162 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 functions under a web-based system, both MPLS and WBSWAN connectivity are monitored regularly and continuously at the Directorate to track link failure or packet loss at any location for its immediate resolution through the WEBEL 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 compiled accounts 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 the All India Services joining the State Cadre on or after 01.01.2004 was introduced by the State Government vide Notification No. 1069 – F (Y) dated 03.02.2012 following the guidelines issued by the Government of India. The Director of Treasuries & Accounts, West Bengal is the Nodal Officer of the scheme and arranges for registration of the Subscribers/ DDO/ DTO (Treasuries) and ensures regular credit of the contribution to the NPS fund of the subscribers in time. As on 31.03.2018, 265 (two hundred and sixty five) subscribers were registered with the Central Record keeping Agency (CRA) of National Securities Depository Ltd. (NSDL) and a sum of ` 13.92 (thirteeen point nine two) crore was deposited into their Pension Fund on account of Own and Government contributions. Till 31.03.2018, 84 (eighty four) Treasuries and 238 (two hundred and thirty eight) DDOs were 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 Scheme has been made online and in 2017-18, 6 (six) PRANs have been generated through the online process. Achievements ¾ Modernization of Treasuries – During the year 2017 – 2018, an amount of ` 3.9 (three point nine) crore has been spent on infrastructural upgradation of 23 Treasuries in the Districts and one Pay and Accounts Office in Kolkata. It involves construction, renovation and reconstruction of Treasury buildings as well as electrical installations. ¾ Inspection of Treasuries – As per Para 2 of Appendix 4 of the WBTR 2005, the Directorate of Treasuries should arrange a programme of inspection of Treasuries , such as all Treasuries are inspected in a span of 2 years. During the Financial years 2016-17 and 2017-18, all the Treasuries have been inspected at least once. The questionnaire for inspection of Treasuries has also been revised to accommodate the changes made in the treasury functions in the IFMS regime.
¾ e-Mail Accounts of Treasury Officers and the DDOs – 300 (three hundred) e-mail accounts for
ANNUAL ADMINISTRATIVE REPORT 2017-2018 163 FINANCE DEPARTMENT the Treasury Officers, Addl. Treasury Officers, Pay and Accounts Officers and Addl. Pay and Accounts Officers and 7573 (seven thousand five hundred and seventy three) e-mail accounts for the DDOs have been 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 Treasury Officers, Addl. Treasury Officers and the Drawing and Disbursing Officers at one single shot have also been created on NIC domain. These mail accounts are managed through e-office in DTA, WB including the PD Cell and the Pay & Accounts Offices, Kolkata till date. ¾ 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 in Kolkata and in the Pension Disbursement Cell in the year 2017-18, till the mandatory operation of e-office and a total number of 22136 files were processed through this system upto 31.03.2018. ¾ DSC Administration – In order to ensure accountability and security, all financial transactions are approved by the use of Digital Signature Certificate (DSC). All DSCs are registered in IFMS following a “Checker and Maker” concept when the checker function is performed at the Directorate of Treasuries and Accounts, West Bengal. Till March, 2018, 29505 (twenty nine thousand five hundred and five) DSCs have been registered in the IFMS and 66.25 (sixty six point two five) lakh transactions have made use of them. ¾ e-Payment of Pension – Payment of monthly pension to all categories of Pensioners by direct credit to their Bank Accounts through e-Pradan Module under IFMS has been implemented to eliminate the time lag between the passing of Pension Bills at Treasury and the ultimate credit to the Bank Accounts of the Pensioners. This has also relieved the Pensioners of their tension of getting pension in time. Now, more than 6.4 (six point four) lakh Pensioners in the State are getting their monthly pension through ECS on the first day of next month. The delay in getting arrears of pension arising out of revision of pension etc.has also been dispensed with.
¾ Performance of GRIPS and e-Treasury – Government Receipt Portal System (GRIPS) has been integrated with the IFMS and the E Kuber system of RBI from 1st November 2016. Earlier it was operated by NIC and revenue collection files received from the banks were uploaded at the Directorate for getting the same reflected in the State Accounts maintained in e-Treasury. After integration of GRIPS with IFMS and e-Kuber system, the daily scrolls of revenue collection sent by e-Kuber are directly incorporated in the accounts 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 through web service with GRIPS for facilitating the collection of Government Revenue. Total Tax and Non-Tax Revenues collected through GRIPS and accounted for in e-Treasury during the period from 01.04.2017 to 31.03.2018 is ` 49300 (forty nine thousand three hundred crore) which has registered an increase of 15% over last year. 90% of the total challans deposited (Tax and Non-Tax Revenues, Capital Receipts and Deposits) through GRIPS for the period 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 after generation of e-Challans through the system. Similarly, ` 8500 crore has been received on account of SGST from July, 2017 to March, 2018 and have been accounted for in e-Treasury.
164 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT ¾ Training of Treasury Officials and DDOs on IFMS Modules – In order to equip the Treasury Officers/ Pay & Accounts Officers of the functionalities of different Modules 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 Pay and Accounts Officers, Treasury Officers and Additional Treasury Officers were organised in April 2017 at the Administrative Training Institute, Kolkata. ¾ 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 the Pensioners on a fixed date each month, some 2000 State Govt. Pensioners of different categories are 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 counter much to their discomfort. The system of counter payment of pension from the office of the AG, WB has been discontinued and the pensions of these Pensioners are now disbursed online by direct credit to their Bank Accounts. ¾ Cheque Truncation System – Under Cheque Truncation System (CTS), cheques are issued by the Treasuries and the Administrators of the Deposit Accounts would be scanned and digitized by the concerned Bank and the digital image would be used for the Cleaning Process. Such digital image of the cheques would also be reported by Treasury-linked Banks to the Treasuries for accounting purpose and the Treasuries would in turn provide the digital images of the cheques so received to the O/o the Accountant-General (A&E), West Bengal for necessary recording at their end. The Pilot Project in this regard was successfully conducted from November 2017 to January 2018 in two Treasuries (Howrah-II and Alipore-II) and in the Pay & Accounts Office-I and is awaiting the final nod of the Accountant-General (A&E), West Bengal for implementation of the CTS in Treasuries across the State where CTS clearing facility is available.
Maintenance of accounts and audit Prior to the IFMS, the monthly treasury accounts prepared through the packages developed by the NIC and CMC Ltd. were further consolidated at the CTDR Server at DTA and the Consolidated Accounts of the State were submitted to the Principal Accountant-General (A&E), West Bengal. At present, the monthly accounts of the individual Treasury/ PAO are compiled through CTS Module and can be downloaded by the 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 x West Bengal Treasury Rules, 2005
x Hand Book of General Circulars – Volume I to VI
x IFMS Brochure
ANNUAL ADMINISTRATIVE REPORT 2017-2018 165 FINANCE DEPARTMENT DIRECTORATE OF PENSION, PROVIDENT FUND & GROUP INSURANCE
The Directorate of Pension, Provident Fund & Group Insurance came into being in the year 1983 vide Finance Department’s Notification No. 11169-F dated 16.09.1983. Initially, this Directorate used to deal with municipal Pension cases only. Later on, with the passage of time, the Pension cases of teachers of Primary 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 is worth 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 task of determination of interest on Provident Fund accumulation Operator-wise and allotment of Provident Fund 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 pattern and present staff strength
Staff Category Sanctioned Present Vacancy Strength Strength i) Group-A Staff 18 12 06 ii) Group-B Staff 69 68 01 iii) Group-C Staff 44 11 33 iv) 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 receipt from the Pension Sanctioning Authority concerned.
2. To sanction updated interest on Provident Fund on the basis of claims for interest submitted by different 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. concerning this 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 Payment Order to the concerned employee on the date of his/her superannuation or immediately before it. But in some cases, this could not be actualized as the pension cases from PSAs (in some cases, District Inspector of Schools) are not coming to the Office of DPPG in time. The School Education Department, Government of West Bengal under Order No. 88-SE(B) dated 26 May, 1998 formulated guidelines and time schedules for handing over Pension Payment Order on the date of superannuation. Now that the e-Pension project has been launched, a revised guideline and time schedule have been formulated vide G.O. No. 62-SSE/17
166 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 application forms, attach the required enclosures and submit the hard copy not later than 11 (eleven) months before retirement. 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 District Inspector of Schools (Pension Sanctioning Authority) in online mode as well as in hard copy not later than 7 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 Accounts in online mode as well as in hard copy for audit not later than 6 (six) months prior to the date of superannuation of the employee. The Joint/ Deputy/ Assistant Director of Accounts will return the pension case to the PSA with necessary certificates in both online and hard copy mode not later than 4 (four) months prior to the date of superannuation of the employee. After obtaining certificate as to the correctness of the case from the Joint/ Deputy/ Assistant Director of Accounts, 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 advance of the date of superannuation of the employee. Directorate of Pension, Provident Fund & Group Insurance shall complete audit observations. Audit objection cases shall be returned to the P.S.A. for complying to the observations and the resubmission to the DPPG so that the Pension Payment Order shall be issued within service period of the respective employees and in the error-free cases the DPPG shall authorize e-Pension Payment Order before the date of 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 is auditing 6 to 12 months advance cases. On the average, more than 1350 new pension cases are received per month by this Office. Pension cases of 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 huge number of revision pension cases are received from the District Inspectors of Schools of different districts of West Bengal. More than 61,000 revision pension cases have already been settled by the end of the year 2017-2018. Pre-1981 Cases School Education Department, by issuing a Memo. No. 539-SE (P & B) dated 01.11.2010 has introduced pension/ family pension in respect of employees who retired or died in harness prior to 01.04.1981 under the West Bengal Recognised Non-Govt.-Aided Educational Institutions. Large number of cases, both from primary and secondary education sectors are ushered into this Office for disposal of pension cases. Most of the cases are shown in to this Office as per Orders issued by the Hon’ble High Court. In the financial year 2017-18, more than 75 pre-81 cases have been settled.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 167 FINANCE DEPARTMENT Legal issues i) Court cases The main causes of High Court cases are delayed payment of retirement benefits which may be attributed to the following causes: 1. Delay in submission of pension papers by the Pension Sanctioning Authority (PSA) – District Inspector 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 which may run into crores of rupees, is not available in the Office of the DPPG as the payment is made by the Treasuries. However the total performance of Law Cell is furnished as follows: Year No. of Cases Received Cases disposed of 2011 5932 Almost 90% of cases are disposed of 2012 7590 Almost 93% of cases are disposed of 2013 10350 Almost 91% of cases are disposed of 2014 9910 Almost 100% of cases are disposed of 2015 6920 Almost 100% of cases are disposed of 2016 5675 Almost 100% of cases are disposed of 2017 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 queries and 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 Assistant Director has been nominated as State Public Inspection Officer who looks after the letter received under the provisions of the Act during the current financial year under review. During the year, 173 letters have been 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 West Bengal. 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 the Office of the Accountant General (A&E), West Bengal (Act as Special Seal Authority). Both the old cases where pensioner drew pension etc. from a Treasury in West Bengal and now desires to draw pension from other State Treasury of his choice and ab-initio cases are transferred to the treasuries of other states.
168 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 nomenclature of 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 Board v) D.C.R.B. Scheme for West Bengal State Book Board. vi) D.C.R.B. Scheme for West Bengal Khadi & Village Industries Board vii) D.C.R.B. Scheme for West Bengal Pollution Control Board viii) D.C.R.B. Scheme for West Bengal Higher Secondary Council ix) D.C.R.B. Scheme for West Bengal College Service Commission x) D.C.R.B. Scheme for West Bengal Sports Council xi) 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 Studies xiv) 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 employees xvi) D.C.R.B. Scheme for Institute of Development Studies xvii) D.C.R.B. Scheme for Urdu Academy, 2008 xviii) D.C.R.B. Scheme for CADC xix) D.C.R.B. Scheme for West Bengal Higher Education Council xx) D.C.R.B. Scheme for West Bengal Veterinary Council, 2009 xxi) D.C.R.B. Scheme for Mahajati Sadan, 2009 xxii) D.C.R.B. Scheme for Calcutta University Institute Hall, 2009 xxiii) Employees’ D.C.R.B. Regulations, 2008, Board of Wakfs, West Bengal v) Payment of Provident Fund Interest by DPPG Section 6 of West Bengal Non-Government Educational Institution and Local Authorities (Control of Provident Fund of Employees) Act, 1983 and Section 9 of the West Bengal Non-Government Educational Institutions and Local Authorities (Control of Provident Fund of Employees) Rules, 1984 provide for payment of 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 funds admissible 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 of calculation and payment of interest on Provident Fund deposit account under the provisions of the aforesaid rules in terms of the Finance Department’s Order No. 4560-F dated 28 April 1992. The fund is allotted directly 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 169 FINANCE DEPARTMENT concerned Treasury/ P.A.O. The Treasury Officer on scrutiny of the bill passes the same effecting payment of 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 be drawn out of the Head of Account “2049-Interest Payment-Interest on Other Obligations-Interest on Deposits (charged)-Interest on P.F. Deposits etc.” Every year, Finance Department, Government of West Bengal 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 of the respective authorities. At the close of the financial year, the authority/ administrator concerned shall prepare a statement of accounts showing month-wise figures covering the entire financial year and submit it to the DPPG. On receipt of the claim, the DPPG shall check and reconcile the accounts with those maintained at the Treasury and allot funds admissible to the Treasury for payment of interest. Administrator/ Authority produce the claim as mentioned above along with Pass Book/ Certificate given by the concerned Treasury Officer indicating the closing balance of the previous financial year(s). Operators of the fund are advised to submit their claim within 31 May each year for the interest of the previous financial year to be accrued. The entire calculation is processed through computers and printed orders are issued for allotment of interest. From the Financial Year 2014-15, allotment of interest on P.F. deposit Fund of the employees of Non-Government Educational 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 amount sanctioned by the Finance Department is ` 1124 crore and the entire amount has been allotted to the operators. Computerisation of the functions of DPPG 1. In June 1990, this Directorate first issued computer-printed Pension Payment Orders in respect of the retired / 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 more than a decade. 3. On and from 31.03.1994, NIC was assigned the DPPG Computerization Project and In-house computer system has been installed in the DPPG wherefrom the first PPO wasprinted on 16 April 1994. This system is operated for data entry, calculation generation and printing of PPO. After data entry, 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 and new features are being added regularly as per requirement of the Directorate. The present Application software “Pension Management System” has been developed based on the workflow of DPPG for Pension file processing. This software systematically records and monitors Pension files from receiving to PPO/RM issue/ dispatch including auditing stages, Pension calculation and PPO printing. All applicable ROPA rules for all types of Pensions have been incorporated in the software. Daily, Periodic Reports, 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 computerized system at DPPG. 7. To enable more citizen-oriented services by the Directorate, NIC has created web-based Pension File status 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
170 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 benefits of citizens/ pensioners. 8. For project implementation and continued support at DPPG, Department of Finance has paid for two temporary support personnel through NICSI, who are working under technical guidance of NIC at DPPG. 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 Technical Schools / Polytechnics / Libraries (Rural & Urban) / Mass Education Extension etc., all covered under the West Bengal Non-Govt. Recognised Educational Institution Employees (D.C.R.B.) Scheme, 1981 issued by the Education Department, Government of West Bengal under Memo. No. 136-EDN(B) dated 15.05.1985 (Other than Primary Schools, Primary Teachers’ Training Schools and Staff of District Primary School 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 Order Period Pension Cases Received Pension Payment Order issued Primary Secondary Primary Secondary Upto 31.03.2000 56290 35362 51867 33105 2000-2001 8334 8269 1512* 1315 2001-2002 9113 7087 17244 13399 2002-2003 10308 7867 11051 7480 2003-2004 8701 9180 8305 8920 2004-2005 7600 7857 6464 7508 2005-2006 9021 7704 8733 7556 2006-2007 7346 6959 8243 7628 2007-2008 6984 6135 7151 6110 2008-2009 7633 6691 6732 6143 2009-2010 6325 4387 6794 5226 2010-2011 7959 5620 5803 5240 2011-2012 6329 5537 5744 3569 2012-2013 6395 5830 7018 6471 2013-2014 7904 6102 10411 7388 2014-2015 8044 8014 10539 7127 2015-2016 5036 7473 6101 8196 2016-2017 3663 5042 3208 4003 2017-2018 3008 4744 2477 3773 Total 185993 155860 185397 150405
ANNUAL ADMINISTRATIVE REPORT 2017-2018 171 FINANCE DEPARTMENT Cases in hand of DPPG and in PSA’s Office with audit observation: Break-up position upto 31/03/2018 Cases 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 86 799 620 554 185 Secondary 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 850 225 219 371 Secondary 2880 1831 2120 4684 4258 3102 1500 441 339 544
Under Model Pension Rules formulated by the then LGUD Department, now the Municipal Affairs Department, 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 Panchayat and Rural Development Department, Government of West Bengal.
172 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Period Pension cases Received Pension Payment Orders issued New Resubmitted Total Upto 31.03.2000 12055 12055 10607 2000-2001 1096 1096 968 2001-2002 946 946 759 2002-2003 1056 1056 1566 2003-2004 920 643 1563 1019 2004-2005 887 639 1526 927 2005-2006 890 358 1248 823 2006-2007 824 360 1184 842 2007-2008 738 504 1242 685 2008-2009 738 368 1106 831 2009-2010 758 322 1080 390 2010-2011 568 439 1007 680 2011-2012 769 529 1298 662 2012-2013 937 385 1322 2075 2013-2014 1732 302 2034 1630 2014-2015 1050 409 1459 1385 2015-2016 1165 413 1578 910 2016-2017 1072 518 1590 602 2017-2018 911 31 942 588 Total 29112 6220 35332 28021
Other Pension Cases Cases received as on 31 Pension Payment Orders March issued as on 31 March 2016 2017 2018 2016 2017 2018 1. Social Welfare Advisory Board 10 26 39 9 7 23 2. Khadi Board 115 6 27 113 6 11 3. Book Board 5 3 4 2 3 Nil 4. H. S. Council 22 29 34 29 27 14 5. ARDWB Nil Nil Nil Nil Nil Nil 6. Sports Council 5 3 Nil 5 3 Nil 7. GTA 5 8 5 3 6 Nil 8. College Service Commisson, WB 4 Nil 4 5 Nil 4 9. Netaji Institute for Asian Studies Nil 1 Nil Nil Nil Nil 10. Hooghly River Bridge Commissioners 7 6 16 7 4 12 11. Pollution Control Board 13 7 11 11 9 9 12. Agricultural Training Centre 3 2 2 4 2 1 13. Wakf Board 1 8 4 2 3 3 14. V.C. Nil Nil Nil 1 Nil Nil 15. Animal Resources Dev. Deptt. 1 Nil Nil 2 Nil Nil 16. W.B. Urdu Academy 1 1 6 Nil 1 3 17. Comprehensive Area Dev. Corpn. 105 146 57 100 125 71 Total 297 246 209 293 196 151
ANNUAL ADMINISTRATIVE REPORT 2017-2018 173 FINANCE DEPARTMENT Maintenance of accounts and audit 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) package developed 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 of Pension, Provident Fund & Group Insurance (DPPG) at Uttarkanya for the disposal of all pension cases of the 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 branch office of Directorate of Pension, Provident Fund and Group Insurance (DPPG) at Uttarkanya, Siliguri for disposing of all pension cases of the pensioners from the districts of North Bengal starting from Malda northwards 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. In pursuance of Finance Department’s notification No. 4560-F(H) dated 1 September 2014, the office started functioning from 1 September 2014 for disposing of all pension cases of the pensioners from the districts of 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 by the West Bengal Recognized Non-Govt. Educational Institution Employees (DCRB) Scheme, 1981, in terms 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 of Pension, Provident Fund & Group Insurance, WB for examination and issuance of Pension Payment Order. With a view to utilise the available information of the education portal and also to reduce the number of papers required to be sent along with the pension papers to the DPPG, the necessity to introduce a revised system 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 scheme envisaged above, Pension application, service book and other required papers will be uploaded by the PSA in the “e-Pension” portal of Finance Department for examination by DPPG, the audit officer of the scheme. On examination of pension papers so uploaded, DPPG will send e-PPO on electronic mode through IFMS to TO/PDO, who will download the same for disbursement of pension and also to hand over a printed copy to the pensioner as the pensioner’s portion of PPO. The electronic PPO will contain the digital signature of the PPO-signing officer of the DPPG.
174 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 in open source platform. The pilot project for “e-pension” has obtained security clearance from STQC for deployment. 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 and accuracy in management of GPF Accounts and to provide employees real-time access to their GPF Accounts. Therefore, to extend such facilities to Group-D Government employees of the State, a dedicated GPF module has been developed in IFMS. Administration and online maintenance of General Provident Fund (GPF) of Group-D Government employees 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 175 FINANCE DEPARTMENT ASSISTANCE TO POLITICAL SUFFERERS (APS) BRANCH
A.P.S. Branch is borne in the joint establishment of Finance Department. This Branch is responsible to deal 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 receipt of 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 Rules of Business framed under Article 166(31) of the Constitution of India. Staff pattern and present staff strength 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. The expenditure is debitable to the Head “2235-Social Security and Welfare-60-Other Social Security and Welfare Programmes-200-Other Programme-Non-Plan-034-Payment of monthly allowance to political sufferers 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 Department Memo 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 pending Year Balance added Cases disposed of disposed of cases
2017-18 4 168 172 170 98.84% 2
176 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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 Deputy Directors 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 among the citizens and provide an alternative mode of savings both in the rural and the urban sectors. This was the time when the Banking System had not been widely spread in the remote areas and small savings through post offices were the only reliable alternative which lay open to the citizens. Staff pattern and present staff strength Detailed staff pattern and the present strength at the headquarters and districts are given below:
A) STAFF PATTERN AT HEADQUARTERS Sl. No. Designation of Post Sanctioned Present Vacancy Strength Strength 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 3 Total 29 16 13
B) STAFF PATTERN IN THE DISTRICTS Sl. No. Designation of Post Sanctioned Present Vacancy Strength Strength 1. Deputy Director, Small Savings 20 2(Kolkata & 18 ** Siliguri Offices)
ANNUAL ADMINISTRATIVE REPORT 2017-2018 177 FINANCE DEPARTMENT Sl. No. Designation of Post Sanctioned Present Vacancy Strength Strength 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 the District 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 Collection since a long period of time. The gross small savings collection in 2017-18 was ` 76,967.80 crore, registering and increase of 21% over the collection of ` 63,392.29 crore achieved in 2016-17. The net small savings collection 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 kinds of members of society particularly women, students, the poor and the backward classes are the main motto 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 10,407 M.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-Banking Financial Companies (NBFCs), Chit funds etc. and to encourage them to save in Post Offices Small Savings Schemes with current interest rates and attractive slogans and pictures at major Railway Stations, 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, Sadar Hospitals, 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
178 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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, North Block, New Delhi 2. Ministry of Communications & I.T., Department of Posts, Government of India, Dak Bhawan, New Delhi 3. National Savings Institute (NSI) under Ministry of Finance, Government of India, C.G.O. Complex, ‘A’ Wing, 4th Floor, Seminary Halls, Nagpur – 440 006 Website : 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 of monetary transactions, maintains accounts of Small Savings and gets agency charges from Economic Affairs 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 Post Offices. Acts administered 1. Government Savings Act, 1873 2. Government Savings Certificate Act, 1959 3. Public Provident Fund Act, 1968 Rules observed 1. Public Provident Fund Rules, 1968 2. Post Office Savings Account Rules, 1981 3. Post Office Recurring Deposit Rules, 1981 4. Post Office Time Deposit Rules, 1981 5. Post Office Monthly Income Account Rules, 1987 6. Senior Citizen Savings Schemes Rules, 2004 7. 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 179 FINANCE DEPARTMENT 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 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.
Maintenance of accounts and audit
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.
180 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT E-GOVERNANCE GROUP
In the month of February, 2016, Government of West Bengal established e-Governance Group under Audit Branch of Finance Department to deal with the issues and policies relating to Government Receipt Portal System (GRIPS), Integrated Financial Management System (IFMS) and the matters related to Internet and 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 had been entrusted upon for the above mentioned work including computerization of Treasuries, different Wings of Finance Department and DPPG. With the formation of this Group, DPC has been brought under its purview for convenience of operations. Data Processing Centre (DPC): This Branch of Finance Department was established in 1974 with the objective of preparing consolidated reports on expenditures and receipts transacted in different Treasuries in 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 into computer 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 India in 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 early nineties, the State Government decided to take up computerization of Treasuries in 1994 and DPC was entrusted with the task of supervision of computerization of Treasuries in West Bengal. The job was done in a phased manner with the cooperation of the Directorate of Treasuries & Accounts and with the assistance of WEBEL and NIC. In all, 88 Treasuries/ PAOs including Delhi Pay & Accounts Office and one e-Treasury at DTA were fully computerised and working as standalone units. Some systems of the Treasuries were restructured befitting working 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, which were 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 server was 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 Fund Management 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 with e-Bantan (Budget allocation) Module. As required for this purpose, MPLS VPN - a dedicated and reliable Network system has been established connecting 5 Directorates, namely Treasury, Registration, Commercial Tax, Excise and Land. Accordingly, the State Government has restructured the existing system of fund allocation and financial transactions. With the introduction of IFMS, work of Treasuries has been brought under a Centralised Treasury System (CTS).
ANNUAL ADMINISTRATIVE REPORT 2017-2018 181 FINANCE DEPARTMENT Organisational Structure Hierarchy of E-governance Group is graphically given below in the following flow chart. Additional Chief Secretary I Secretary/ Joint Secretary Staff pattern and present staff strength Designation of Post Sanctioned Present Vacancy Strength Strength IFMS Cell: Joint Secretary (e-Gov Group) 1 Nil 1 OSD & e.o. Deputy Secretary/ 5 5 Nil Assistant 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 for day-to-day functions of the different Modules under IFMS. Moreover, one Accounts Officer and Assistant Secretary, Finance (Budget) Department has been working as OSD in e-Governance Group. Designation of Post Sanctioned Present Vacancy Strength Strength DPC: 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 Section Officers 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.
182 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Nature of work/ Responsibilities 1. To supervise the installation of computer systems at different offices under the control of Finance Department. 2. To guide user offices and interact with application developers during application software development phase. 3. To help in assessing infrastructure requirements (in terms of civil & electrical) for installation of computer 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 & Fiscal Management 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, Contractors and 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 – Human Resource Management System) Modules of IFMS: ¾ 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 Finance Department, Administrative Department, Directorates to field offices on real-time basis against earlier
ANNUAL ADMINISTRATIVE REPORT 2017-2018 183 FINANCE DEPARTMENT system which used to take at least a month. Withdrawal of fund can also be possible on real-time basis. As being tightly coupled with Treasury, funds get updated instantly for billing.
¾ e-Billing (Online preparation & submission of bills) It facilitates online preparation and submission of bills by DDOs to Treasuries/ Pay & Accounts Offices in digitised format. It is a 24X7 online billing platform available to all DDOs for preparation and submission of bills in uniform forms ensuring all system-based validations.
¾ CTS (Centralised web-based Treasury Application) Treasury Functions like Receipts & Payments, Pensions, NPS, Stamp, Local Fund & Personal Ledger Operations, Deposit A/Cs, PF and Monthly Accounts of all treasuries in the state are performed on centralised web-based IFMS portal. It ensures round-the-clock monitoring of all Treasury operations including pendency of bills centrally. Monthly Accounts of all Treasuries are made available online to AG, West Bengal. Being tightly coupled with e-Pradan, e-Billing, Online PL module of IFMS, the total Payment cycle comes down drastically from 16-17 days earlier to 2-3 days now.
¾ e-Pradan (Online payment) It is the unique module that enabled DDO to make Online Payment directly to the beneficiary account once cleared by Treasury. West Bengal is the 1st State of the country to make this possible by integrating Treasury with eKuber of RBI. Payee and beneficiaries include all types of employees of any 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 also done through this system. 3.78 crore beneficiaries received their claim online during 2017-18. ¾ GRIPS (Government Receipt Portal System) This portal is already under operation as a stand-alone portal which is being brought in IFMS portal since November, 2016. It is a Web-based Application for online receipt of Tax & Non-Tax revenues of different Departments/ Directorates/ Offices. GRIPS have the following facilities: a) The payment of Government revenue can be made 24x7 from payment Gateway of 21 Banks through 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 19 banks b) Departmental Officer collecting the revenue from the taxpayers can also deposit such money to any 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. ¾ HRMS (Human Resources Management System):
A web-based solution for complete Management of Government Human Resources from Recruitment to 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
184 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT the State and Payroll module for all Grant-in-aid employees, waged employees are processed through HRMS 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 payers will be able to deposit taxes through the mobile app. HRMS Employee can also be able to apply for 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 smooth downloading 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 Accounts in VLC. A list of reports on the monthly accounts of all the Treasuries/PAOs is also available for necessary 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 deposits and withdrawal transactions, accounting of Interest, on time final payment processing being managed, through DPPGWB centrally. Misappropriation, misclassification, chance of missing credit etc has been fully eliminated after introduction of Online GPF module. GPF Module will help better management of GP Fund of all employees. 4. CBMS Module: CBMS, the Centralized Budget Monitoring System enables all the departments to identify the Centrally Sponsored Schemes, Central Sector and State development Schemes operational in the State. All information related to a particular scheme i.e. Opening balance lying unutilized against a particular Central Schemes at the beginning of a Financial Year, Central share, State share provisioned for each Centrally-Sponsored Schemes, Budget Allocation for the current year, Re- appropriation/augmentation, DDO-wise expenditure including physical progress of all such schemes will be obtained through CBMS. Monitoring of Financial and Physical Progresses of Scheme 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 Plan heads and financial sanction of phasing of the approved amounts over the life cycle of the project. 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/Bill Prints/Payment status/Receipt status/Annexure/reports etc. can be viewed and downloaded at
ANNUAL ADMINISTRATIVE REPORT 2017-2018 185 FINANCE DEPARTMENT the time of Audit by the auditors in the office of the auditee i.e. DDO/Treasuries/PAOs/ Local bodies. This ‘Auditor’ Login is given to the auditors for the period of audit and can only be accessed 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 Development Department, 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 paid directly 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 Roll module 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 all the offices of 5 Directorates of the State Govt. (Directorate of Try & A/cs., Directorate of Commercial Taxes, Directorate of Registration & Stamp Revenue of Finance Department, Directorate of Excise of Excise 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 Finance Department, Excise Department and Directorate of Land Records & Surveys of Land & Land Reforms Department. 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 purpose computers 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 HRMS 2) Development of Mobile App 3) Implementation of AG-VLC Accounts module 4) Implementation of GPF Module 5) e-Pension of Non-Government Educational Institutions
186 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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, Leave management, Pay fixation, LTC management, Medical entitlements, Transfer posting and joining, Loan management, Promotion management, Stakeholder, Arrears, TA/ DA management, Training module of all Government employees across the State and Payroll module for all Grant-in-Aid employees, Waged employees under IFMS project. 2) MPLS connectivity to 4 Directorates of Finance Department (Treasuries, Registration, Excise and Commercial Taxes) as well as to the Directorate of Land Records & Surveys of Land & Land Reforms Department 3) Redundant connectivity (WBSWAN) for all locations as concerned under MPLS 4) Procurement of hardware, software and computer consumables for Finance Department, Treasuries and DPPG and maintenance thereof Plan Expenditure during 2017-18 (Demand No. 18) Budget Revised Actual Head of Account Estimate Estimate Expenditure ( ` in Lakh) ( ` in Lakh) ( ` in Lakh) 2054-00-097-SP-001-V-77 - 300.00 300.00 211.65 Computerisation of Treasuries 2052-00-090-SP-004-V-77- 150.00 150.00 105.24 Computerisation 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 Anti Printer 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 cases pending from added during disposed of cases disposed of pending at the previous year 2017-18 end of the year 3 942 931 98.83 11
ANNUAL ADMINISTRATIVE REPORT 2017-2018 187 FINANCE DEPARTMENT 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, a reimbursement scheme for State Government employees, Pensioners including family pensioners, Officers of All India Services, Pensioners of All India Services including family pensioners and their eligible family members. 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 Centres within 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 course of 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 under the 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 treatment benefit upto the cost of Rupees one lakh to the State Govt. officers and employees, State Gov. pensioners including family pensioners, All India Services (AIS) officers, AIS pensioners including family pensioners and the eligible family members under the existing West Bengal Health Scheme, 2008. Online enrolment of the employees/ pensioners and their eligible dependent family members has been made essential to get this benefit even if they are enrolled under WBHS2008. The uniqueness of this Cashless Scheme 2014 project is Medical Cell, Finance Department receive cashless treatment bills directly from the respective empanelled HCOs across West Bengal and start processing entire cashless treatment bills within this Cell and prepare online sanction order and submit thereon to Pay and Accounts-I, Kolkata for direct payment to respective HCOs’ bank account without involvement of any Third Party.
188 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT West Bengal Health Scheme Authority For settlement of the reimbursement claims with technical complexity sent in by different administrative Departments and also for examination/ according approval to the proposal seeking prior permissions as per requirement of WBHS 2008 sent in by different empanelled HCOs as well as different administrative Departments, West Bengal Health Scheme Authority has been constituted. Major decisions on Health Scheme 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 Cell OSD & Addl. Director of Health Services, Uttarkanya Medical Officers posted in this Cell on deputation from Department of Health & F.W. Deputy Secretary, Medical Cell Staff pattern and present staff strength SI. No. Designation of Post Sanctioned Present Strength Strength 1. Special Secretary as Chairman of WBHSA 1 1 (from IAS or WBCS(Exe.)) 2. Joint Secretary (from WBA & AS or WBSS) Nil 2 3. Deputy Secretary (from WBSS) 1 1 4. Assistant Secretary (from WBSS) 1 Nil 5. Medical Officer (Deputed from Deptt. of Health & FW) Nil 2 6. Officer-on-Special-Duty (from W.B.A & A.S cadre) Nil 15 7. Accounts Officer & ex-officio Assistant Secretary (from 1 1 W.B.A & A.S cadre) 8. Section Officer 2 3 9. Accountant (in the rank of S.O.) 2 2 10. Head Assistant 2 2 11. Upper Division Assistant 22 18 12. Lower Division Assistant 4 Nil 13. Group ‘D’ Staff 3 6 Total 39 53
Status of Computerisation 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 189 FINANCE DEPARTMENT 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 the application. 2. Based on decision of the competent authority of Finance Department, the following e-Services have been 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/ Pensioner b) Online Verification by the concerned DDO & generation of Beneficiary-wise Certificate of En- rolment c) 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 as well 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 available in 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.
190 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Expenditure on Medical Reimbursement scheme Head of Account and Year-wise 07-Medical 12- Medical Financial 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 191 FINANCE DEPARTMENT 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 was created 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 Raj Bodies, 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 headed by Commissioner, Internal Audit & Ex-Officio Principal Secretary to the Govt. of West Bengal. Under him, 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 administrative functions. 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. Organizational set-up of the Department may be shown in the diagram furnished hereunder:
Minister-In-Charge, Finance Deptt.
Commissioner, Internal Audit & ex-officio Principal Secretary, Finance (IA) Deptt.
Joint Commissioner-I & Joint Commissioner-II e.o. Joint Secretary
Admn. Cell 5 Nos. of Post: Internal Audit team (Estt. function) Dy. Commissioner & comprising Internal e.o. Dy. Secy. Audit Officer
Internal Audit team comprising Internal Audit Officer
Acts administered The core function of the Finance (IA) Department is not administration of a specified Act, but encompasses almost all Acts and Rules and Orders as related to the Departmental functions of the Government which come under the purview of internal audit.
192 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Staff pattern and present staff strength As per Finance Department Notification No. 9547-F dtd. 24.9.2002, the method of recruitment of officers to different posts of Finance (IA) Department vis-à-vis sanctioned strength and present strength is given below: Sl. Designation of Post Sanctioned Present Vacancy Remarks No. Strength Strength 1. Commissioner, Internal Audit & E.O. 1 Nil 1 Vacant since Principal Secretary to Govt. of West Bengal 01.06.2013 2. Joint Commissioner & Ex-Officio 1 1 Nil Joint Secretary 3. Deputy Commissioner & 5 Nil 5 Ex-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 Present No. recruitment strength strength 1. Section Officer By transfer from 1 1 Secretarial Service 2. Stenographer/ Personal Secretary/ Senior -Do- 5 1 Personal 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);
ANNUAL ADMINISTRATIVE REPORT 2017-2018 193 FINANCE DEPARTMENT (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 (compliance testing); and (iii) The extent to which resources are employed efficiently and economically, as well as whether programmes are carried out as planned and whether programme results are consistent with established 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 Commercial Undertakings 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 any aspect 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 decided by the Commissioner of Internal Audit with the concurrence of State Government. (iii) Internal Audit shall include such internal checks, examination, test and verification as this Department 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, plants and machinery and any other tangible or intangible assets or property of State Government or the auditable units substantially owned or funded by State Govt. (iv) This Department shall be responsible to submit to State Govt. in the Finance Department such reports or returns or special findings of the Internal Audit or special study as directed by the Department at such intervals or periodicity as directed. (v) This Department shall be responsible to study the practices and procedures, rules and conventions which are in existence and will have to point out to the Govt. weaknesses and difficulties in implementation thereof or observance as noted in course of audit or special audit and will be responsible for suggesting to the Govt. needed changes and modifications therein. This Department will not enforce in the course of audit any change of procedure or practice in any auditable unit without consulting the Finance Department or such other Department as State Government may expressly direct. (vi) The Internal Audit Branch shall be duty-bound to keep all its findings, observations and returns confidential and shall not be authorized to hand over copies of the same to any authority or agency if not expressly directed by State Government in the Finance Department. (vii) This Department shall be responsible for interface with Comptroller & Auditor General of India and 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 State Government in the Finance Department may expressly direct.
194 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Targets and Achievements This Department conducts internal audit on the basis of annual audit programme chalked out at the beginning of a year and also conducts special audit when requested by various Departmental Heads of the State Govt. Moreover, it performs other special types of work, such as system audit, special audit as assigned by various Departments of the State Govt. This Department has conducted the following special audit on the basis of request from different Departments 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 audit North 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 apart from 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
Maintenance of accounts and audit
The Deputy Secretary, Finance (Accounts) Department is functioning as D.D.O for the Department. So the 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 with the audit of the accounts of Finance Department.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 195 FINANCE DEPARTMENT Number of files /cases received, disposed of and pending
Financial Opening New cases Total special Number of % of cases Number of year balance Special Audit Audit cases Special Audit disposed of cases pending registered registered cases disposed 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 internal audit reports were handled and disposed of by Finance (IA) Department during the year.
196 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT LAW CELL
The Law Cell of this Department is entrusted upon to deal with court cases related to pay and service matters of Govt. employees/ employees of statutory bodies/ aided educational institutions etc, all matters including chit fund and other miscellaneous cases in which financial involvement of the Finance Department in particular and the State in general is involved. The prime objective of this Cell is to supervise, monitor and pursue the court cases keeping continuous contact with other Departments/ Directorates and other offices for attending and defending the same promptly and effectively on behalf of the State depending upon policy of the State. Staff pattern and present staff strength
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 in time and that not a single case be left unattended. 2) To take prompt necessary action after receipt of Original Applications, Writ Petitions, Contempt Applications and Special Leave Petitions. 3) To offer appropriate opinion/ views in respective files of various Departments in accordance with extant rules and laws for proper adjudication. 4) To file Affidavits/ Affidavits-in-position/ Replies etc., wherever necessary, before the Hon’ble Supreme 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 on day-to-day basis.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 197 FINANCE DEPARTMENT 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 and simultaneously, 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 this Department 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 and Tribunals, 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 and their 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 to protect the interest of the State. 2. Officers and staff of Law Cell function in a manner of co-ordination as a team to safeguard the interest of the State. 3. Contempt matters are accorded special care and importance and are handled and monitored properly to 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.
Status of Computerisation The entire Cell has been provided with computers and accessories. The process of computerization of movement of the files (WBFTS) and dealing of files by e-filing have been started. Two sophisticated scanners have been installed to store all financial rules, judgements, memoranda/ circulars, buff-sheets and Reasoned Orders passed by the Additional Chief Secretary of this Department which are often required in dealing with court cases. Considerable progress has been made in this field.
198 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Number of files/cases received and disposed of
Financial Opening Total files including New files / No. of % of cases Cases Year 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 199 FINANCE DEPARTMENT RIGHT TO INFORMATION CELL
The RTI Cell of Finance Department is the only Cell which deals with all the RTI-related matters on behalf of all the Branches/Groups/Cells of Finance Department. At present, this Act is becoming familiar rapidly day 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 the general public is getting benefited through this Act. Hence, this Cell plays an important role in Finance Department. The present structure of staff pattern of this Cell is indicated below: Staff pattern and present staff strength 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 Strength State Public information Officer (SPIO) 1 Section Officer 2 U.D.Assistant 3 Group-D staff 1 Total 7
Objectives RTI stands for “Right To Information”. Right to Information is a fundamental right under Article 19(1) of the Constitution 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 information is embedded in Article 19 and is a fundamental right. Our object is to ensure smoother and greater access to information and provide maximum information to the 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 authority i.e. GoI, all citizens shall have the right to information. A person who desires to obtain any information under this Act shall make a request to the SPIO of this Department in writing or through electronic means in English or Hindi or in the official language of the area in which the application is being made accompanying requisite application fees of ` 10/- only as prescribed under the West Bengal Right to Information Rules, 2006 as amended thereto. Citizens who are below the poverty line can seek information free 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 the period of response, i.e. 30 days. Provided that where the information sought for concerns the life or liberty 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 or becomes aggrieved with the decision of the SPIO or SAPIO, as the case may be, she/he may within thirty days from the expiry of such period or from the receipt of such a decision prefer an appeal to the Appellate Authority under RTI Act, 2005 of this Department.
200 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT The Act has the provisions that if the SPIO, without any reasonable cause, refuses to receive an application for information or has not furnished information within the time specified under the RTI Act or maliciously denied the request for information or knowingly given incorrect, incomplete or misleading information or destroyed information which was the subject of request or obstructed in any manner in furnishing the information, West Bengal Information Commission shall impose a penalty of Rupees two hundred and fifty for each day till application is received or information is furnished. This penalty may be imposed up to 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 by the Government of India from time to time and West Bengal Right to Information Rules, 2006 as amended thereto. 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, Department of Personnel & Training. Targets and Achievements Although no specific target is set for the RTI Cell to dispose of the RTI Cases except timely disposal of the received 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 the information to SPIO/SAPIO/Appellate Authority in time. RTI Cell will face much trouble if the information is 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/ Pending disposed of 2011-12 398 398 Nil 2012-13 455 455 Nil 2013-14 450 450 Nil 2014-15 233 233 Nil 2015-16 174 174 Nil 2016-17 249 249 Nil 2017-18 184 184 Nil
ANNUAL ADMINISTRATIVE REPORT 2017-2018 201 FINANCE DEPARTMENT WEST BENGAL FINANCIAL CORPORATION
The West Bengal Financial Corporation (WBFC), set up on 1 March, 1954 under the State Financial Corporations Act, 1951, (enacted by Parliament), is the premier state-level financial institution under the administrative control of the Finance Department and has been providing long term loans for the development 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 State Government. The Corporation has its Staff Regulations & General Regulations framed as per the SFCs Act, 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 mandated by the SFCs Act. It is managed by a Board of Directors, headed by a Chairman and its executive functions rest with the Managing Director appointed by the State Government. In its day-to-day activities, the Corporation is also 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. Financial Institutions 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 as under: Shareholder Holding in ` Crore State Government (*) 227.01 Life Insurance Corporation of India 0.20 Public Sector Banks 0.09 Co-operative Banks 0.02 Others 0.03 Total 227.35 (*) Transfer of 1018520 Ordinary Shares and 140000 Special Shares held by SIDBI to Government of West Bengal is yet to be formalized as the acceptance for share transfer from Government of West Bengal is pending till date. Financial Products and Services The activity domain of WBFC encompasses mainly provision of term finance for setting up of new units and for the expansion / modernization / diversification of existing units in both manufacturing and service sectors 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, women entrepreneurs and entrepreneurs belonging to minority and weaker sections of society. These support a wide 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 with governments, commercial banks, and other development financial institutions. The Corporation also provides Working Capital term loans. Modernisation schemes for SSIs, schemes for Resorts, Hospitals, audio and video infrastructures etc. are some of the innovative schemes introduced to suit the changing market needs.
202 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Knowledge Sharing The Corporation offer support to entrepreneurs through proper counselling with regard to project identification, demand-supply analysis, marketing network and institutional infrastructure mostly through interpersonal communication. The analytical work sustained by the Corporation helps entrepreneurs build up their own capacities. With the objective of serving as a Total Solution Provider to entrepreneurs, the Corporation has recently set up a Consultancy Cell. Besides, they support capacity development amongst the budding entrepreneurs by sponsoring and participating in many Entrepreneurship Development Programs, Synergy conferences and forums on issues of development in the MSME sector, often in collaboration with State Government. The Corporation is constantly seeking to improve the way it shares its knowledge. Governance Structure The Corporation’s existing governance structure is comprised of shareholders, Board of Directors headed by a Chairman, Executive Committee, and Senior Managers. The shareholders are represented by the Board of Directors which is the ultimate policymaker at the Corporation. The Corporation operates day-to-day under the leadership and direction of the Managing Director appointed by the State Government. The Managing Director functions with the assistance of senior managers in charge of departments, regions and branches. Headquartered in Kolkata, the Corporation has its active presence through its 3 branches located at Siliguri, Durgapur and Kolkata. These branches along with the Head Office of the Corporation cater to the credit needs of all the districts of West Bengal. The organizational details including the existing manpower position is elaborated in the following table. Staff pattern and present staff strength Sl. No. Designation of Post Sanctioned strength Present strength Vacancy 1 Managing Director 01 01 Nil 2 General Manager 04 02 02 3 Deputy General Manager 08 07 01 4 Chief Manager 11 01 10 5 Manager 17 11 06 6 Deputy Manager 34 25 09 7 Officer 59 32 27 8 Senior Assistant 28 13 15 9 Junior Assistant 34 08 26 10 Clerk-cum-Typist and 73 08 65 Telephone Operator 11 Daftari, Peon, Water boy and Driver 51 5 46 Total 320 113 207 Credit Delivery Mechanism To provide the best service to the entrepreneurs of the state, the Corporation has been constantly improving its Credit Delivery Mechanism (CDM). Senior officials heading the branches have been delegated with adequate sanctioning and disbursement powers pertaining to financial assistance so that entrepreneurs at the District level need not come a long way to the headquarters for availing of the required service.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 203 FINANCE DEPARTMENT To ensure that the entrepreneurs get credit delivery in time and make repayment of dues properly, Branch Offices have been empowered to play a nodal role in supervising and coordinating the entire operation related 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 in the assisted units for the years 2016-17 and 2017-18. Sl.No. Financial Year Application Received Loan Sanctioned Employment Loan Recovery Potential Disbursed Number Amount Number Amount Number Amount Amount 1. 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 ` 250.00 crore. In Recovery, against a target of ` 280.00 crore, achievement was ` 252.53 crore. Snapshot of overall performance ( ` in crore) Financial Year 2016-17 2017-18 Loan Portfolio 645.91 548.31 Effective Sanction 122.03 104.62 Disbursements 133.07 97.28 Recovery 282.92 252.53 Total Income 111.14 86.60 Total Expenditure 96.60 77.39 Operating Profit 14.54 9.21 Gross NPA % 25.90 36.88 Net 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 shifted its 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 building by virtue of which the authority has prevented outflow of huge fund in the form of rent. Construction work of an additional floor (5th floor) is in progress. The head office is supported by an extension office at Barasat. The branches (previously 13 in number) have been reduced and merged and the Corporation is now functioning with 3 nos. of branches. This reorganization has been done with a view to reduce the administrative 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 plan of the existing system. Major modules have been introduced for testing during the year and expected to be fully functional in 2018-19. To overcome obsolesce and heterogeneity of legacy system and to ensure real time visibility of HR data, Corporation is also in the process of implementing fully-integrated computerization HR / Payroll system including its integration with bio-metric system of all branches and Head Office.
204 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT I S O Certification Bureau of Indian Standards (BIS) issued Renewal Licence for a period of 3 years valid from 28 January 2016. During the year, work on upgradation of the ISO manual from ISO 9001:2008 to 9001:2015 has been completed and the Corporation is expected to get ISO 9001:2015 certificate from BIS soon. Personnel and Administration The manpower strength of the Corporation, on superannuation of 9 employees during 2017-18, stood at 113 at the end of March, 2018 as against 121 at the end of March 2017 vis-à-vis sanctioned strength of 319. CORPORATE GOVERNANCE: (a) Board & Executive Committee Meetings: During the year 2017-18, the Corporation conducted 3 meetings of the Board of Directors and 2 meetings of the Executive Committee. (b) Audit Committee: The Audit Committee functions as a sub-committee of the Board. The Committee met 3 times during the FY 2017-18. (c) Internal Audit: Internal Audit calendar of FY 17-18, as approved by the Audit Committee of Board, has been completed by the internal audit cell of the Corporation. The internal audit work is done by CA firms appointed from a 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 all large loans after sanction and before first disbursement. The Audit Cell and external firms also conduct routine 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 deliberation and action. Current Policy / Circulars The Corporation normally acts on the basis of circulars, issued by SIDBI (Small Industries Development Board of India) and RBI from time to time, in conducting their primary activities. Internal Circulars are issued for administrative exigencies. Asset Quality Since its inception in March 1954, the Corporation conducted its activity as a development institution taking a promotional role for development of first generation entrepreneurs, assisting units coming up in backward areas and in order to serve social objectives, financial strength of the promoters was not made the sole consideration for financing. The Corporation has all along taken a positive attitude in financing green 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 of non-performing assets. However, the Corporation has been impeded in recovery efforts by high incidence of litigated cases and business depression in certain industrial sectors of late. This has resulted in increase in proportion of non-performing assets of late. The Corporation is trying its best to control the proportion of non-performing assets in its loan portfolio by vigorous efforts of recovery. Maintenance of accounts & audit Besides the above, the operations and accounts of the Corporation are subject to Statutory Audit and audit by 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 205 FINANCE DEPARTMENT WEST BENGAL INFRASTRUCTURE DEVELOPMENT FINANCE CORPORATION LIMITED (WBIDFC) WBIDFC was established on 23 May 1997 by Government of West Bengal to cater to the growing need of infrastructure 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 by Reserve 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 its areas of business. Besides, it ventured into a real estate project, namely, Sankalpa Housing Project at New Town, Kolkata. The Corporation is one of the few undertakings of the State Govt. which is profit-making since inception and having accumulated profit of ` 813.68 crore (approximately) from its business as on 31.03.2018. The present 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 staff pyramid of WBIDFC is headed by the Managing Director who is the former MD of a Public Sector Bank with 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 Chief Engineer in Govt. Departments. The total number of staff of WBIDFC including the junior functionaries and menial staff is 55. Staff pattern and present staff strength Sl. Designation Sanctioned Present Nature of Responsibility No. of Post Strength Strength appointment
1. Managing 1 1 Govt. Order Overall Director Accounts, 2. Chief Financial 1 1 Statutory post. Audit, Officer (CFO) Regular against Internal sanctioned post Audit, by Govt. of WB Taxes, RBI matters, RTI matters & Information Security Forum Policies, Secre- 3. Company 1 1 Statutory post. Secretary Regular by Board. tarial matters, CSR Activities, Bond matters, Corporate Governance etc.
206 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. Designation Sanctioned Present Nature of Responsibility No. of Post Strength Strength appointment Regular against post Accounts, Taxes, 4. Accounts Officer 2 2 [One under sanctioned by Audit, Real suspension] Govt. of WB Estate Matters Accounts of 5. Accounts Officer Contractual 22 (HO) created by GST / Credit Accounts Officer Board Department (Project)
6. Junior Accounts 1 1 Regular against post Attached to Officer sanctioned by Govt. of Accounts WB Officer
7. Executive 4 4 One Regular against 1) Attached to Assistant post sanctioned by MD Govt. of WB, One 2) E.A. (Admin- Regular by Board and istration) Two Contractual attached to the Managing Director 3) Attached to Investment Department. 4) Attached to collection process of maintenance process Hous- ing Project
8. Accounts Assis- 4 3 Two Regular against Attached to tant (one reserved post sanctioned by Accounts for SC) Govt. of WB, One Department Regular sanctioned Bond by Board
9.Attendant 4 4 Regular against Different post sanctioned Departments by Govt. of WB
10. Assistant1 1 Regular sanctioned Accounts by Board Department
11. Attendant 3 3 Contractual created Administrative by Board Office/ Regis- tered Office
ANNUAL ADMINISTRATIVE REPORT 2017-2018 207 FINANCE DEPARTMENT Sl. Designation Sanctioned Present Nature of Responsibility No. of Post Strength Strength appointment Regular against post 12. Stenographer 1 Nil Vacant sanctioned by Govt. of WB Receptionist - Regular sanctioned by Attending 13. 1 1 cum - Telephone Govt. of WB Reception & Operator Mails 14. Head, Credit 1 1 Regular Loan, Investment Sanctioned by Board
15. Head, Investment 1 1 Contractual Loan Section
16. Chief Risk Officer 1 Nil Contractual (Part time) As defined by Board 17.Sub-Assistant 2 1 Contractual created Looking after Engineer (one by Board Housing Project reserved for SC) (engineering) and renovation of premises at Registered Office Security, Stores, 18. Commercial 1 1 Contractual created Manager by Board Assets & Vehicles 19. Head, HRD and Contractual created Assist Chairman 1 1 Personnel & P.S. by Board and to deal with to Chairman matters relating to staff 20. Junior Systems Contractual created by Computer & 1 1 Assistant, Hard- Board Systems ware and Net- working 21. Vigilance Officer 11Contractual created by Looking after Board vigilance affairs (part time) 22. Assistant Com- 1 1 Contractual Company affairs pany Secretary 23. Loan Officer 1 1 Contractual Looking after Loan Department 24. Investment Officer 1 1 Contractual 1 1 Contractual System Project Assistant 25. Department Assistant Chief To monitor 26. 1 1 Contractual Financial various work Officer relating to
208 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. Designation Sanctioned Present Nature of Responsibility No. of Post Strength Strength appointment Accounts Depart- ment and moni- tor collection of maintenance charges from Occupiers of Sankalpa Manager (HRD & 1 1 Contractual Looking after HR 27. Personnel) Department Record 28. Record Supplier 1 1 Contractual Department 29. Casual Worker 4 4 2 Casual Workers Different De- partments 2 Drivers Drivers attached to the Chairman & the Managing Director 30. Engineer- 1 Nil Contractual Overall In-Charge in-Charge of the Engineer- ing Department 31. Executive Assis- 1 Nil Contractual tant (Investment) 32. Executive Assis- 1 Nil Contractual tant (Loan) Reserved for SC 33. One Hd. IT 1 Nil Contractual System Depart- ment 50 42 Computerisation Out of the 52 (fifty two) personal computers being installed in the set-up, all have an application software installed in them and they are connected in a Local Area Network under a central Server. An integrated IT Solution developed by TCS Ltd. with necessary assistance from Coral Softwares is currently in operation at 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 despite sustaining huge sacrifices in the past. As per the (Provisional) Statements of Accounts, the profit after tax (PAT) of the Corporation as on 31.03.2018 was ` 35.29 crore (approx.). The Reserve and Surplus and the Net Worth of the Corporation as on 31.03.2018 stand at ` 813.68 crore (approx.) and ` 998.97 crore (approx.) respectively, showing a growing financial strength of the Corporation. In comparison to net worth of financial year 2016-17 i.e. ` 963.69 crore, 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.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 209 FINANCE DEPARTMENT 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 CSR activities 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 2017-18 Limit sanctioned Amount disbursed Food & Supplies Department, Government of West Bengal 1100.00 120.00 West Bengal Essential Commodities Supply Corporation Limited* 1000.00 700.00 Total 2900.00 820.00
* Earlier year loan since closed
The following loan proposals were received from non-Government sector. After due consideration, the proposals were rejected for the reasons stated against each item during FY 2017-18. Sl. No. Proposals received ` Crore Reasons for rejection 1. Fabworth Promoters Private Limited 350.00 Not complied with Loan Policy of the Corporation 2. Cygnet Industries Ltd. 150.00 Not complied with Loan Policy of the Corporation Total 500.00
The following loan proposals were received from non-Government sector which were under active consideration as on 31.03.2018: Sl. No. Proposals received ` Crore 1. 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 as directly with the Companies (based on market leads) to obtain acceptable credit proposals. This has become necessary as the loan portfolio to State Government has been completely extinguished and the Corporation has to build up a strong loan portfolio in their non Government segment to make up for this deficit and for adequate risk dispersal. Maintenance of accounts and audit For the maintenance of accounts in the Corporation, an accounting package developed by Coral Software Limited 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 the Corporation.
210 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT PUBLIC SERVICE COMMISSION, WEST BENGAL
The Constitution of India has enjoined consultation with the Public Service Commission (PSC) on matters of 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. These include conducting examinations for appointment to Civil Services and Posts under the State Government and advising the State Government on all matters relating to methods of recruitment to Civil Services and Posts, on the principles to be followed in making appointment to Civil Services and Posts and in making promotions 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 Government in 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 be consulted in matters of appointment to certain categories of posts in offices attached to the High Court and to the State Judicial Service. Besides, Acts made for certain statutory bodies contain provision for consultation with the Commission in matters of appointment to certain categories of posts under such bodies. Article 321 also contains provision in terms of which additional functions may be entrusted to the Commission by an Act made by the State Legislature as respects the services of the State or any local authority or any local corporate or any public institution. Such an Act has, however, not been made till now. The Finance Department acts as the administrative Department in respect of the Public Service Commission (PSC), West Bengal.
Functions and Responsibilities (1) To conduct examinations mainly for appointments to the services and posts of West Bengal Government. (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, and promotions 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 Government in a civil capacity, that any costs incurred by him in defending legal proceeding instituted against him in respect of acts done or purported to be done in the execution of his duty should be 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 serving under the State Government, in a civil capacity and any question as to the amount of any such award, and it shall be the duty of the Public Service Commission to advise on any matter so referred to it and any other matter which the Governor, may refer.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 211 FINANCE DEPARTMENT The Commission and its composition are given below:- Sl. No. Designation of Post Existing strength 1Chairman 1
2Member 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
212 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT 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
ANNUAL ADMINISTRATIVE REPORT 2017-2018 213 FINANCE DEPARTMENT Rules, regulations, instructions, manuals and records held under the discretion of the Commission for exercise 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)”
214 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT WEST BENGAL ADMINSTRATIVE TRIBUNAL
West Bengal Administrative Tribunal started functioning from 16 January, 1995, but it could not work effectively before February, 1996 in view of injunction of Hon‘ble High Court, Calcutta. Hon‘ble Chairman is the head of the organization. At present, the Tribunal is working with 3 (three) Benches which are being 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 as head of the office (HOO) for the purpose of all establishments and other expenditures relating to the office of the Tribunal. Registrar of this Tribunal functions as Drawing and Disbursing Officer. Deputy Registrar 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 of Local Purchase Committee. Staff pattern and present staff strength 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, 1997 respectively. The posts were created in accordance with need from time to time and the number of sanctioned posts and present strength and existing vacancies are given below: Personnel Against Sanctioned Posts Sl.No. Designation of Post Sanctioned Strength Present Strength Remarks 1 Chairman 1 1 Nil 2. Judicial members 2 2 Nil 3. Administrative members 3 2 1 4. Registrar/Addl. Registrar 1 1 Nil 5. Deputy Registrar 1 1 Nil 6. Assistant Registrar 1 Nil 1 7. Librarian 1 Nil 1 8. P.A. to Chairman 9. P.A to Member 10. Court Officer{ 18 14 4 11. Stenographer 12. Section Officer 2 2 Nil 13. Accountant 1 1 Nil 14. Superintendent 2 2 Nil 15 Head Assistant 2 2 Nil 16. U. D. Assistant 8 8 Nil 17. Record Keeper 1 1 Nil 18. Grade-I Typist 1 1 Nil 19. L. D. Assistant 12 2 10 20. Cashier 1 Nil 1 21. Library Assistant 1 Nil 1 22. Muharrir 1 1 Nil
ANNUAL ADMINISTRATIVE REPORT 2017-2018 215 FINANCE DEPARTMENT Sl.No. Designation of Post Sanctioned Strength Present Strength Remarks 23. 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
Service Placed Sl. Designation Strength placed Present Strength Vacancy No. of Post at the disposal of this Tribunal 1. 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
Contractual e-Personnel
Sl. Designation Sanctioned Present Strength Vacancy No. of Post Strength of e- personnel on contractual 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
216 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Objectives/ Nature of work/ Responsibilities West Bengal Administrative Tribunal is set up for speedy disposal of cases relating to service matters of State Govt. employees in pursuance of Article 323A of the Constitution of India. Govt. employees of this State being aggrieved by any order pertaining to any matter within the jurisdiction of this Tribunal file applications to this Tribunal for redressal of their grievances. Cases of service only in respect of State Govt. employees pending before Hon‘ble High Court, Calcutta, also stood transferred to this Tribunal since its inception. The Tribunal by way of its functioning shoulders its responsibility of the grievances in respect of State Government employees in various matters pertaining to their services. Acts and Rules administered Benches of this Tribunal are being governed by Administrative Tribunal Act, 1985, and West Bengal Administrative Tribunal (Procedure) Rules, 1994, framed under the said Act. Pay, allowances and other conditions 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 the State Government from time to time. As it has been stated earlier, this Tribunal is adjudicating the cases of State Govt. Employees so far as they are related to the service matters. While entertaining such cases, this Tribunal mainly deals with service or 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 Status of Computerisation The process of computerisation is in advanced stages. An upgradation in the existing Computerised Case Management and Information System (CCMIS) as well as the website interface has been proposed. A room has been set up to house the server. Local Area Network (LAN) has been set up accordingly. BSNL 3999 (Fibro ULD) plan has been subscribed for Internet connection. In total, there are forty (40) desktop computers that are put to use in the entire office of this Tribunal and eight (8) laptop computers have been handed over to the Hon’ble Members for their use. National Informatics Centre (NIC) has already developed the 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 regarding this Tribunal on the website. Case matters are also available on the website. The address of the website is http://www.wbat.gov.in Maintenance of accounts and audit The accounts of this Tribunal are maintained and carried on systematically and scientifically observing the 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 Financial Management System). The auditing authority is A.G., West Bengal.
ANNUAL ADMINISTRATIVE REPORT 2017-2018 217 FINANCE DEPARTMENT Number of files /cases received, pending and disposed of
Year Opening New Cases Total cases No. of cases % of cases No. of cases Balance 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 31 December. Hence the available records are based on the calendar year.
218 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Contact Details of Key Officials of Finance Department
Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No. 1. H. K. Dwivedi Addl. Chief Secretary 033-22143695 033-22144016 [email protected] Revenue Branch 1. Rajsekhar Bandyopadhyay Additional Secretary 033-22531065 033-22535246 rajsekhar.banerji@ias. nic.in 2. D.Sinha Commissioner - - - 3. A. Mitra Dy. Secretary (Tech.) 033-22535161 - achintya.mitra@wbco mtax.gov.in Directorate of Commercial Taxes 1. Smt. Smaraki Mahapatra Commissioner 033-71221003 033-22515151 [email protected] 2. Sankar Kumar Roy Special Commissioner 033-71221004 - [email protected] 3. Adesh Kumar Spl Commissioner, PRO 033-71221005 - [email protected] 4. Atanu Majumdar Addl Commissioner, ISD 033-71221087 - [email protected] 5. Moloy Ghosh Sr. Joint Commissioner 9830498790 - - Agricultural Income Tax Wing 1. Smt. Smaraki Mahapatra Commissioner 033-22510434 033-22510434 [email protected] 2. Supriya Goswami Addl. Commissioner 033-22510435 033-22510434 [email protected] 3. Smt. Papia Das Addl. Commissioner 033-22510437 033-22510434 [email protected] Electricity Duty Wing 1. Smt. Smaraki Mahapatra Director 9434074177 033-22518068 cctwestbengal@gmail. com 033-71221003 [email protected] 2. Avijit Mondal Inspecting Officer (HQ) 8902499944 - [email protected] 3. Kanchan Saha Inspecting Officer 9433324402 - [email protected] (Asansol Zonal Office) 4. Pasang Pemba Sherpa Inspecting Officer 9593095705 - [email protected] (Jalpaiguri Zonal Office) Directorate of Excise 1. Randhir Kumar Commissioner 033-22259779 033-22216205 [email protected] 2. Kunal Biswas Addl. Commissioner-Sys 033-22360625 - [email protected] 3. Gautam Ghosh Addl. Commissioner-HQ 033-22370034 033-22370034 [email protected] Directorate of Registration & Stamp Revenue 1. Pawan Kadyan, IAS IGR & CSR 033-22141567 - [email protected] 2. Malay Ghosh, IAS Addl. IGR & Addl. CSR 033-22141762 - [email protected] 3. Nurul Amin Jt. IGR & DIG (HQ) 033-22143407 - [email protected] 4. Abhijit Das Jt. CSR (Revenue) 033-22141566 - [email protected] 5 Abhijit Sarkar Jt. CSR (Audit) 2214-1568 - [email protected] 6 Dinabandhu Roy Registrar of Assurances 2248-2108 - [email protected] 7 Sujan Maity DIG (Revenue) 2214-3022 - [email protected] Directorate of State Lotteries 1. Randhir Kumar Director 8017072222 033-22217682 [email protected] 2. Debasis Biswas Joint Director 9434176487 - [email protected]
ANNUAL ADMINISTRATIVE REPORT 2017-2018 219 FINANCE DEPARTMENT Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No. 3. Swapan Kumar Nandy Addl. Director 8777042904 - [email protected] (Audit & A/cs.) 4. Debojyoti Dhar Deputy Director (A/cs.) 8961742907 - [email protected] Directorate of Entry Taxes 1. Smt. Mousumi Chattaraj Director 033-22257522 033-22257522 m o n i s h a _ 6 6 i @ r e d i f f Choudhuri 033-22253651 mail.com 033-22524650 2. Suranjan Dawn Joint Director 033-22257569 033-22257522 suranjandawn1965@g mail.com WB Commercial Taxes Appellate & Revisional Board 1. Buddheswar Mohanty President 033-22514000 - - 2. Mobin al-Rashid Registrar 033-22514000 - - 3. Mihir Kumar Banerjee Head Assistant 9830552454 - - West Bengal Taxation Tribunal 1. 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, Kolkata 1. Manas Kumar Barman T.O.-in-Charge & Collector 033-22420596 033-22311626 [email protected] of Kolkata-in-Charge Budget Branch 1. Parwez Ahmad Siddiqui Secretary 033-22545024 033-22144016 [email protected] 033-22501039 2. Sudip Kumar Sinha Additional Secretary 033-22536216 - Sudipkumar.sinha@gov. in 3. Smt. Ujjaini Dutta Additional Secretary 033-22536244 - [email protected] 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 Cell 1. Pawan Kadyan Joint Secretary 033-22535159 - pawan.kadyan@gmail. com [email protected]. in 2. Anal Jyoti Chakrabarti OSD & EO Dy. Secretary 033-22535457 - [email protected] EAP Unit 1. Sudip Kumar Sinha Additional Secretary 033-22536216 033-22145659 [email protected] 2. Partha Chakraborty OSD & EO Asstt. Secy. 033-22535359 - - Statistical Cell 1. Debabrata Nag Advisor (Stat.) 033-22141513 033-22141513 [email protected]
220 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No. PPP Cell 1. Pawan Kadyan Joint Secretary 033-22535159 - [email protected] 2. Amit Kumar Mondal Financial Analyst & 033-22531005 - mondal_amit@redi EO Jt. Secy. ffmail.com 3. Sibsankar Das Financial Analyst & 033-22535441 - sibsankardas36@ EO Asst. Secy. yahoo.in 4. Smt. Amrita Singh OSD 033-22535291 - [email protected] 5. Arun Kumar Ghosh Financial Expert 033-22535314 - [email protected] 6. Jyotirmoy Das PPP Expert 033-22535315 - [email protected] Audit Branch 1. 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 & Accounts 1. Parwez Ahmad Siddiqui Director 033-22622196 033-22484742 [email protected] 2. Subrata Kumar Sarkar OSD & Addl. Director 033-22621162 - [email protected] 3. Ashutosh Bose Addl. Director 033-22363644 - [email protected] 4. Subhendu Chatterjee Joint Director 033-22316080 - [email protected] 5. Avijit Saha Joint Director 033-22315027 - [email protected] Directorate of Pension, Provident Fund & Group Insurance 1. Parwez Ahmad Siddiqui Director 033-23341680 033-23341684 [email protected] 2. Pijush Kumar Poddar Special Director 033-23345507 033-23341684 poddar.p1958@gmail. com 3. Biman Kanti Kar Joint Director 033-23341684 033-23341684 [email protected] Assistance to Political Sufferers (APS) Branch 1. Rabindranath Hansda Section Officer 8001772764 - - Directorate of Small Savings 1. Smt. Mousumi Chattaraj Director & EO Jt. Secy. 033-22625895 033-22625895 directorsmallsavingswb@ Choudhuri gmail.com 2. Smt. Riddhi Banerji Deputy Director & OSD & 033-22625895 033-22625895 riddhibanerji@gmail. EO Dy. Secy. com 3. Tarapada Patra Asst. Director, Small 033-22627452 033-22625895 patratarapada 2015@ Savings (HQ) gmail.com 4. Saibal Chakraborty Liaison Officer 033-22627452 033-22625895 shyboldromeo@gmail. com E-governance Group A. IFMS Cell 1. 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 - -
ANNUAL ADMINISTRATIVE REPORT 2017-2018 221 FINANCE DEPARTMENT Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No. 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 - [email protected] 3. Rathin De G M (Operations & 033-23599828 - - Marketing) 4. Smt. Susmita Ghosh DGM(Admin) 033-23599828 - ghosh.susmita@wbfconl ine.org 5. Subrata Roy DGM(Asset Management) 033-23599821 - roy.subrata@wbfconl ine.org West Bengal Infrastructure Development Financial Corporation 1. Abhirup Sarkar Chairman 033-22105436 033-22105437 [email protected] 2. Pinaki Prasad Roy Managing Director 033-22105436 033-22105437 [email protected] 3. Biswajit Maity CFO 033-22105436 033-22105437 [email protected] 4. Ananya Kumar Kali Company Secretary 033-22105436 033-22105437 [email protected] 5. Jyotirmoy Banerjee Head, HRD & P and 033-22105436 033-22105437 [email protected] P.S. to Chairman West Bengal State Beverages Corporation Limited 1. Randhir Kumar Managing Director 033-22259799 033-22216205 [email protected]
2. Gautam Ghosh General Manager 033-22370034 033-22370034 [email protected] (Operation) 3. Kunal Biswas General Manager (System) 033-22360625 033-22216205 [email protected] 4. Hari Pada Purkait Chief Finance & 033-22254937 - [email protected] Accounts Officer
222 ANNUAL ADMINISTRATIVE REPORT 2017-2018 FINANCE DEPARTMENT Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No. Autonomous Bodies Public Service Commission 1. Subha Mukherjee Secretary 033-24197715 033-24660992 - 033-24198187 033-24663378 West Bengal Administrative Tribunal 1. Soumitra Pal Chairman 033-23343256 033-23581218 [email protected] 033-23342989 033-23342746 2. Smt. Jayashree Banerjee Registrar 033-23588813 - banerjeejayashree12@ gmail.com 3. Soumen Sarkar Deputy Registrar 033-23581218 033-23343554 soumen.sarkar@indianj udiciary.gov.in 4. Bimal Kumar Misra Section Officer (E) 033-23342746 - [email protected] 5. Smt. Tanuja Das Section Officer (F) 033-23587408 - [email protected] Internal Audit Branch 1. Rejaul Islam Khan Joint Commissioner & 033-22216357 033-22371590 rik9433379631@yahoo. EO Joint Secretary 033-22377025 co.in 3. Md. Sahidul Islam Internal Audit Officer 033-22251887 033-22371590 md.sahidislam@gmail. (HQ) com Law Cell 1. Rabijyoti Majumdar Special Secretary 033-22535219 - rabijyoti253@yahoo. co.in 2. Ujjwal Goswami Deputy Secretary 033-22535351 - - 3. Shibasish Dutta Roy Senior Law Officer & 033-22535324 - - EO Asst. Secy. Right to Information Cell 1. 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 - -
ANNUAL ADMINISTRATIVE REPORT 2017-2018 223 FINANCE DEPARTMENT