Annual Administrative Report 2012-2013 Annual Administrative Report 2012-2013

Finance Department GOVERNMENT OF WEST BENGAL

Production Food Grains (Million Tonnes) Annual Administrative Report Annual Administrative Report

2015-2016 & 2016-17 (Combined) 2015-2016 & 2016-17 (Combined)

Government of India Ministry of Statistics and Programme Implementation Central Statistics Office Coordination and Publication Division Research and Publication Unit New Delhi Finance Department GOVERNMENT OF WEST BENGAL www.mospi.gov.in ANNUAL ADMINISTRATIVE REPORT FOR 2015-2016 & 2016-17 (Combined)

FINANCE DEPARTMENT GOVERNMENT OF WEST BENGAL

i

CONTENTS

Sl. No. Subject Page No. 1. Preface v 2. Introduction vii - x 3. REVENUE BRANCH 1 - 107 (i) Commercial Taxes Directorate 4 - 40 (ii) Directorate of Registration and Stamp Revenue 41 - 72 (iii) Directorate of Agricultural Income Tax 73 - 80 (iv) Directorate of Electricity Duty 81 - 85 (v) Directorate of State Lotteries 86 - 89 (vi) Directorate of Entry Taxes 90 - 91 (vii) Bureau of Investigation 92 - 95 (viii) WB Commercial Taxes Appellate & Revisional Board 96 - 97 (ix) West Bengal Settlement Commission 98 (x) West Bengal Taxation Tribunal 99 - 101 (xi) Office of the Collectorate of Stamps Revenue, Kolkata 102 - 105 4. BUDGET BRANCH 107 - 144 (i) RIDF Cell 137 - 138 (ii) Externally Aided Projects (EAP) 139-140 (iii) Statistical Cell 141 (v) PPP Cell 142 - 144 5. AUDIT BRANCH 145 - 184 (i) Directorate of Treasuries & Accounts, West Bengal 159 - 157 (ii) Directorate of Pension, Provident Fund & Group Insurance, W.B. 158 - 159 (iii) Assistance to Political Sufferers (APS) Cell 170 (iv) Directorate of Small Savings 171 - 174 (v) E - governance Group 175 - 180 (vi) Medical Cell 181 - 184 6. INSTITUTIONAL FINANCE 185 - 196 (i) West Bengal Financial Corporation 185 - 190 (ii) West Bengal Infrastructure Development Finance Corporation 191 - 196 7. AUTONOMOUS BODIES 197 - 203 (i) Public Service Commission, West Bengal 197 - 200 (ii) State Administrative Tribunal 201 - 203 8. INTERNAL AUDIT BRANCH 205 - 210 9. LAW CELL 211 - 212 10. RIGHT TO INFORMATION CELL 213 - 214 11. CONTACT DETAILS OF KEY OFFICIALS 215 - 218

iii

PREFACE

The compilation of Annual Administrative Report for this edition has been done covering the salient aspects of activity, achievement and physical infrastructure of the different Branches / Directorates / Cells / Units under the administrative control of Finance Department. For the present edition, the compilation combines the Annual Reports for financial years, 2015-16 and 2016-17 respectively. 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. Keeping in tune with the fact that e-governance has been extensively introduced in government administration of late, Finance Department and its various Branches/ Directorates/ Cells/ Units etc. also laid due emphasis on introducing e-governance in their daily operations. Recognition followed suit and particularly for the year 2015-16, the “Award of Merit” in Skoch Smart Governance Award was conferred on Finance Department, Government of West Bengal on 23 September 2015 for successful implementation of IFMS. The “Award of Excellence” under CSI-Nihilent e-Governance Award was also conferred on Finance Department on 3 December 2015 for the same purpose. The Award of the same nomenclature was bestowed upon Finance Department for 2016-17 for the successful implementation of the “Integrated Budget” (I Budget) project within the year. 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. 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 years 2015-16 and 2016-17. 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, November, 2017 H. K. Dwivedi Principal Secretary to the Government of West Bengal Finance Department

v

INTRODUCTION

Federalism had been enshrined as an essential feature of the Constitution of India and in keeping with the essence and the spirit of the Constitution, the Union and the State Governments started functioning with near minimal set-up of government Departments, the Department of Finance being one crucial amongst the initially functioning Departments. Article 166 of the Constitution provided for Rules of Business to be observed by the Government Departments in their regular functioning and fulfilling of responsibilities. Article 166(3) specifically stipulates the formulation of Rules of Business for Finance Department, under which same Rules the following functions of Finance Department had been lucidly illustrated: a. Finance Department is in charge of the accounts relating to loans granted by the State Government and the previous Provincial Government and shall advise on the financial aspects of all transactions relating to such loans; b. It examines and reports 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; takes all steps necessary for the purpose of raising such loans as have been duly authorized; and is in charge of all matters relating to the service of loans or the discharge of guarantees; d. It is 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 is responsible during the year for watching the State Government’s balances; f. It prepares a statement of estimated revenue and expenditure to be laid before the Legislature in each year and any supplementary statements of expenditure; it also prepares 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 obtains from the Departments concerned materials on which its estimates are based, and it is responsible for the correctness of the estimates framed on the materials so supplied; h. It examines and advises on all schemes of new expenditure for which it is proposed to make provision in the estimates and declines to provide in the estimates for any scheme which has not been so examined; i. It is responsible for the preparation of Appropriation Bills to be introduced to the Legislature; j. On receipt of a report from an audit officer to the effect that expenditure for which there is no sufficient sanction being incurred, it requires steps to be taken to obtain sanction or that expenditure shall immediately cease; k. It causes 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 brings to the notice of the Committee such other matters as should be referred to the Committee; l. It advises Departments responsible for the collection of revenue regarding the progress of collection and the methods of collection employed; m. The view of the Finance Department is to be brought to the permanent record of the Department to which the case belongs and shall form part of the case; n. The Finance Department may issue general or special order prescribing cases in which its assent may be presumed to have been given.

vii The Minister-in-Charge of Finance Department works through a Secretariat headed by the Secretary / Principal Secretary / Addl. Chief Secretary. The functions of Finance Department are performed through five Branches, namely, Audit, Budget, Revenue, Internal Audit and Institutional Finance. Under these five Branches, there are various directorates / cells / units dealing with more specific subjects. A flow diagram of organizational set-up of Finance Department is provided as hereunder:

E-Governance group covered IFMS Cell & DPC

Since diminishing activities were observed with respect to Policy Planning Unit, which was earlier under the Revenue Branch, the Unit was abolished in accordance with order no. 394-FT dated 13/03/2015 to be read with order no. 481-FT dated 30/03/2015. All work undertaken by the said Unit has been entrusted upon the Directorate of Commercial Taxes, West Bengal. A separate Cell, by the name of Industrial Promotion Assistance (IPA) Cell, has been set up in the office of the Commissioner of Commercial Taxes to deal with new as well as pending applications under West Bengal Industrial Promotion (Assistance to Industrial Units) Scheme, 2010. As another 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 Finance Department. Data Processing Centre (DPC) which was previously under the administrative purview of the Budget Branch has been brought under the E-governance Group, which itself has been included under Audit Branch. Apart from DPC, the IFMS Cell newly constituted to administer the functional part of e-governance has also been brought under E-governance Group.

viii Subject to the overall control of the Finance Minister, the Department functions under the administrative direction and guidance of the Principal Secretary. Each Branch of the Department is headed by a Special Secretary / Joint Secretary. The Finance Department has been split up into several Groups, each being assigned a specialized job of auditing of finance-related issues of different other Departments. These Groups and the respective Departments over which their jurisdiction exists are as below: Group-AI relates to matters of finance of the Departments of Agriculture, Animal Resources Development, Agricultural Marketing, Fisheries and Co-operation. Group-AII relates to matters of finance of the Departments of Food and Supplies, Consumer Affairs and Land & Land Reforms. Group-B relates to issues of finance of the Departments of School Education, Higher Education, Technical Education and Training, Mass Education Extension and Library Services, Science and Technology, Food Processing Industries and Horticulture, Sunderban Affairs and ‘Madrasah Education’ part of Department of Minority Affairs and Madrasah Education. Group-C relates to issues of finance of the Departments of Micro and Small Scale Enterprises & Textiles, Commerce and Industries, Industrial Reconstruction and Public Enterprises. Group-D relates to matters of finance of the Departments of Home, Parliamentary Affairs, Personnel & Administrative Reforms and Civil Defence, and the Chief Minister’s Office. Group-E involves in financial matters of the Departments of Refugee Relief and Rehabilitation, Minority Affairs and Madrasah Extension (Excepting ‘Madrasah Education’ part), Backward Classes Welfare and Women & Child Development and Social Welfare. Group-F involves in financial matters of the Departments of Public Works, Public Works (Roads), Housing, Irrigation and Waterways, Public Health Engineering and Water Resources Investigation & Development. Group-G relates to matters of finance of the Departments of Hill Affairs, Correctional Administration, Fire & Emergency Services and Paschimanchal Unnayan Affairs. Group-I relates to issues of finance of the Departments of Information & Cultural Affairs, Tourism, Forests, Environment and Sports & Youth Services. Group-L relates to issues of finance of the Departments of Labour, Law and Judicial. Group-M relates to financial matters of the Department of Self Help Group & Self-Employment. Group-O relates to matters of finance of the Department of Health & Family Welfare. Group-R relates to financial issues of the Departments of Municipal Affairs, Panchayats & Rural Development, Power and Non-Renewable Energy Sources, Transport and Urban Development. Group-S relates to issues of finance of the Departments of Information Technology and Bio-Technology. Besides the above Groups, there is an assortment of special Groups within Finance Department which hold functions as below: Group-H sees to Audit matters of Finance (Revenue) Department, Excise Department and Small Savings Directorate; Establishment matters of Finance Department, Personal Assistants’ Pool, Internal Audit Wing & Surplus Pool, Public Service Commission, Data Processing Centre, Economic Offences Investigation Cell, Statistical Cell, Assembly Matters and W.B. Administrative Tribunal. Group-J attends to Pension, Provident Fund and Group Insurance, Political Sufferers’ Pension and allied matters.

ix Group-K deals in Liveries/Uniforms, Stationery articles, Newspapers/Periodicals and Finance Department’s Library matters. Group-M sees to work related to Employment and Self-employment and interface with State Level Bankers’ Committee (SLBC) and matters relating to the West Bengal Financial Corporation and West Bengal Infrastructure Development Finance Corporation. Group-N involves in matters related to Budget, Loans, RIDF, EAP and audit matters of Disaster Management and Development & Planning Departments. Group-P sees to such functions as 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, as well as adjudicating over matters related to West Bengal Health Scheme, 2008. Group-T sees over 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. 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 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 and West Bengal Infrastructure Development Finance Corporation are the two Government-owned corporate entities which are under the administrative aegis of this Department.

x 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 status. 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.

The Acts & Rules administered by the Revenue Branch

(1) The West Bengal Value Added Tax Act, 2003 (2) The West Bengal Sales Tax Act, 1994 (3) The Central Sales Tax Act, 1956 (4) The West Bengal Tax on Entry of Goods into Local Areas Act, 2012 (5) The West Bengal Primary Education Act, 1973 (insofar as levy of cesses on coal and tea are concerned) (6) The West Bengal Rural Employment and Production Act, 1976 (insofar as levy of cesses on coal and tea are concerned) (7) The West Bengal Luxury Tax Act, 1994 (collection under this Act has since been stopped in terms of judgment of the Supreme Court) (8) The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (9) The West Bengal State Tax on consumption or use of Goods Act, 2001 (10) The West Bengal Transport Infrastructure Development Fund Act, 2002. (11) The West Bengal Sales Tax (Settlement of Disputes) Act, 1999 (12) The Bengal Amusements Tax Act, 1922 (13) The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 (14) The West Bengal Entertainment-cum-Amusement Tax Act, 1982 (15) The West Bengal Urban Land Taxation Act, 1976 (since repealed) (16) The West Bengal Multistoreyed Building Tax Act, 1979 (since repealed) (17) The Bengal Electricity Duty Act, 1935 (18) The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973 (19) The Indian Stamp Act, 1899 (in its application to West Bengal) (20) The Registration Act, 1908 (in its application to West Bengal) (21) The West Bengal Building Tax Act, 1996 (22) Lottery (Regulation) Act, 1998 (23) The West Bengal Taxes on Entry of Goods in Local Area Act, 1962 (since repealed) (24) Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (since repealed) (25) The West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996 (26) The West Bengal Taxation Tribunal Act, 1987

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 1 FINANCE DEPARTMENT Directorates under Revenue Branch 1) Commercial Taxes & Professional Tax Directorate 2) Directorate of Registration and Stamp Revenue 3) Directorate of Agricultural Income Tax 4) Directorate of Electricity Duty 5) Directorate of State Lotteries 6) Directorate of Entry Taxes Other Organisations under Revenue Branch 1) Bureau of Investigation 2) West Bengal Commercial Taxes Appellate & Revisional Board 3) West Bengal Settlement Commission 4) West Bengal Taxation Tribunal 5) Office of the Collectorate of Stamp Revenue, Kolkata

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. Joint Secretary 1 2. Deputy Secretary (Tech.) 1 3. Assistant Secretary 3 4. Officer on Special Duty 1 5. Section Officer 7 6. Head Assistant 4 7. Upper Division Assistant 20 8. Lower Division Assistant 3 9. Typist Supervisor 2 10. Typist Grade-I 3 11. Muharrir Grade-I 2 12. Muharrir Grade-II 2 13. Record Supplier 2 14. Group-D, Grade-I 1 15. Group-D, Basic Grade 2 Total 54

Objective of the Branch The main objective 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 collection of such taxes, duties etc. and also in terms of the consensual decisions of the Empowered Committee of the State Finance Ministers on Tax Reforms, the Revenue Branch brings amendments in various State Tax Acts every year through introduction of Bill in the West Bengal Legislative Assembly.

2 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Year-wise break-up of number of files received from different Departments of the State Government and disposed of

Financial Opening New cases Total No. of cases % of cases No. of year balance added cases disposed of disposed of cases pending 2006-2007 189 216 405 216 53.33 189 2007-2008 189 194 383 146 38.12 237 2008-2009 237 210 447 252 56.38 195 2009-2010 195 211 406 299 73.65 107 2010-2011 107 236 343 192 55.98 151 2011-2012 151 249 400 307 76.75 93 2012-2013 93 235 328 225 68.60 103 2013-2014 103 181 284 219 77.11 65 2014-2015 65 329 394 150 38.07 244 2015-2016 244 1360 1604 1361 84.85 243 2016-2017 243 1522 1765 1515 85.84 250

Note : This apart, a large member of files and letters (approx 5,200 per year) are received from various Directorates under the administrative control of Revenue Branch of Finance Department. These files are also examined and disposed of in the Revenue Branch of Finance Department.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 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 70% 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. Despite the success of Value Added Tax Act from revenue point of view, the deliberation is going on at national level for introduction of a more improved tax structure in the form of the Goods and Services Tax Act (in short, GST Act) probably w.e.f. 01.04.2016 – being stated as the biggest indirect taxation reform in India. PIONEERING e-GOVERNANCE INITIATIVES With the dawning of an era of Information and Communication Technology, citizen-centric online services, to bring in efficiency, accountability and transparency have hogged the limelight. Under the Information Technology (IT)-driven new era of tax administration, extensive Government Process Re-engineering (GPR) took place under the Mission Mode Project for Commercial Taxes (MMP-CT) as a part of the National e- Governance Plan (NeGP). In the dedicated Mission Mode Project for Commercial Taxes (MMP-CT), the Directorate pioneered in introducing Government Process Re-engineering for ensuring citizen-centric measures to bring in pace, ease of compliance and transparency in the system. It is needless to mention that for the above purposes, apart from the fund available under MMPCT scheme the state is also utilizing its own resources. NEW ERA TAXATION REGIME Before introduction of VAT, in the sales tax regime, apart from the problem of multiple taxation and burden of adverse cascading effect of taxes there was also no harmony in the rate of sales tax on different commodities among the States and there was often an unhealthy competition among States in the form of ‘rate war’. West Bengal Value Added Tax Act 2003 entails multi-point levy of tax at each stage of transaction in a value chain, till it reaches the consumer. At each stage, credit of the tax paid on purchase is given in the form of set-off on the tax payable on the corresponding sale. Incidentally, the concept of VAT has revolutionized the entire indirect taxation system in India. Though was practiced variously in production part and thereafter introduced in the distributive part of the commodity tax, the need for integrating both the parts has also been envisaged in the forthcoming Goods and Services Tax (GST) Act, billed as mother of all indirect taxation reforms in India. 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.

4 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT In doing so, the Directorate administers hosts of commodity taxation-related acts, like i. The West Bengal Value Added Tax Act, 2003 ii. The West Bengal Sales Tax Act, 1994 iii. The Central Sales Tax Act, 1956 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 ix. The West Bengal Tax on Entry of Goods in Local Areas Act, 2012 This apart, anti-evasion activity that forms a vital part of tax administration requires close observance of the provisions of the 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 & West Bengal Service Rules, 2009. SANCTIONED ORGANISATIONAL STRENGTH IN THE COMMERCIAL TAXES DIRECTORATE

Designation of Post Present Strength Sanctioned Strength Vacancy Commissioner of Commercial Tax 1 1 Nil Commissioner of Profession Tax 1 1 Nil Special Commissioner 4 13 9 Addl. Commissioner 41 42 1 Senior Joint Commissioner 99 Joint Commissioner 173 1105 105 Deputy Commissioner 155 Commercial Tax Officer 573 Sr. Jt. Commissioner (A/cs) 3 3 Nil Sr. Joint Commissioner (Audit) 3 Nil 3 System Analyst 1 1 Nil Programmer 1 1 Nil Asst. Commercial Tax Officer 1220 1041 179 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) 7 17 10 Group ‘B’ & ‘C’ Staff 750 1891 1141 Group ‘D’ Staff 393 1449 1056 Total 3250 5754 2504

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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 5 FINANCE DEPARTMENT ORGANIZATIONAL STRUCTURE

DIRECTORATE OF COMMERCIAL TAXES HEADED BY THE COMMISSIONER

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

CYBER FRAUD RANGES PREVENTION LARGE TAXPAYERS UNIT CHECK POSTS LAW SECTION

PUBLIC RELATION 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 CERTIFICATE ORGANISATION (Recovery of Arrears) CENTRAL ENFORCEMENT WING REFUND UNIT (Merged with BI-I) COLLECTION CELL

PROFESSION STDS CELL TAX HEAD ITC INVESTIGATION QUARTERS UNIT (IIU) HRD CELL

6 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT ROLES OF DIFFERENT BRANCHES OF THE DIRECTORATE

BRANCH NAME MAIN FUNCTIONS CHARGE Grant registration to dealers (at offices outside Kolkata) [This is the basic field level Acts as the first level contact point of assessees office that exercises Amendment, cancellation and restoration of Registration Certificate territorial jurisdiction ] 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. CIRCLE Administrative control over the Charges under its [ A Circle comprises of two jurisdiction or more Charges] Hear and dispose Appeal and Revision cases arising out of orders passed by officers of Charges under its jurisdiction Refund of tax to dealers Grant registration to dealers under its jurisdiction [underWBST Act] Conduct VAT Audit of dealers selected Dispose security cases Reopen deemed/summary assessments Large Tax Payer Unit Collection and day to day monitoring of tax payable by dealers [ This unit, earlier known as under jurisdiction Corporate Division, is Scrutiny & verification of returns constituted with big tax Assessment of tax payable by dealers payers in and around Kolkata] Issue of manual waybill and forms (in limited cases) Amendment, Cancellation & Restoration of dealers 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. CHECK POST Monitor movement of incoming and outgoing goods vehicles & [Check Posts are located at physical checking of goods the inter-state borders] Barcode endorsement of waybill and TD Endorse manual waybills produced by importer/ dealer Seizureof goods and imposition & realization of Penalty Wayside checking RANGES Administrative control over the check posts under its jurisdiction Conduct wayside checking relating to goods movement Search of vehicles carrying goods in unauthorized manner or warehouses and Seizure of goods Imposition and realisation of penalty

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 7 FINANCE DEPARTMENT BRANCH NAME MAIN FUNCTIONS CENTRAL SECTION Present functions: Officers posted here exercise Monitor functioning of airport and dock check posts jurisdiction all over the state. Survey to bring unregistered dealers who are liable to take It earlier had three units – at registration into the tax net Kolkata, Asansol and Siliguri which Monitor non-resident dealers who have no permanent place of are now merged with Bureaus of business in WB Investigation. All investigative and Issue waybills to unregistered dealers preventive jobs of CS are now Monitor exhibition sale sales done through BIs. Conduct auction of seized goods CENTRAL REGISTRATION UNIT Examine and dispose online applications for registration filed by (under o/o the CCT , WB ) dealers through IT System only COLLECTION CELL (Challan / To keep track of daily collection of Commercial Taxes—VAT, Payment Verification Wing) o/o Central Sales Tax, Rural Employment Cess, Primary Education (under the CCT, WB ) Cess on coal and Cess on Diesel, Petrol and L.P.G. To prepare systematic, detailed as well as summarized statements of collection of various taxes for digitization. To keep records of adjustment of taxes through books and refunds.

BUREAU OF INVESTIGATION- 1, Investigation about evasion of tax and submission of report Search 2 and 3 a dealer’s place of business including his factory, office, warehouse [Bureau of Investigation is a and residence specialized wing of the Seize records, documents as well as physical stock of goods Commercial Taxes Directorate In appropriate cases of tax evasion, complaints are lodged with having 3 Units for investigation of the police authorities for taking necessary action against cases of tax evasion under the commission of offence. 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] CENTRAL REFUND UNIT (CRU) To process and dispose both pre-assessment and post assessment (under o/o the CCT, WB) refund application of dealers FAST TRACK COURT (non- Fast disposal of revision (2nd Appeal) cases, transferred from functional now) Appellate & Revisional Board Profession Tax Wing(Profession Charge offices Tax Head Quarter and Charge 1.Survey of Potential Tax Payers and widen Profession Tax Offices) network 2.Persuation of enrolment of un-enrolled persons& registration of un-registered employers 3.Investigation 4.Attending Camp, Seminars, symposium organised by different Professional associations and trade bodies. 5.Assessment of registered employer 6.Realization of dues

8 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT BRANCH NAME MAIN FUNCTIONS

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. 4. Publication of Advertisement in the news papers 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 work shop 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 CENTRAL AUDIT UNIT Conduct audit of dealers assigned to it by the Commissioner of (under o/o the CCT, WB) Commercial Taxes, W.B. and to raise demand Develop a dynamic Risk Analysis module on the basis of which the dealers are to be selected for audit, Help the Commissioner in the selection procedure of dealers for audit, Impart training to audit officers. INTERNAL AUDIT WING To scrutinize assessment orders, audit reports, records, other registers to detect and prevent a. Incorrect determination of turnover of sales 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 To organise induction training of Commercial Tax Officer and DEVELOPMENT CELL Assistant Commercial Tax Officer for overall qualitative (under o/o the CCT , WB ) improvement in the work culture of this organization To arrange in-service training programmes including 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 9 FINANCE DEPARTMENT BRANCH NAME MAIN FUNCTIONS

LAW SECTION To monitor disputes between the aggrieved parties and the State of (under o/o the CCT , WB ) 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. 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. ITC Investigation Unit Investigation on claim of unauthorized ITC, Investigate fraudulent transactions and Bill trading Identification of bogus dealers Feed Charges with documents and information 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. PUBLIC RELATION OFFICE Communication with the Union Government and other State (under o/o the CCT, WB) Governments on present and prospective issues of Taxation; Publication of Advertisements required to be published 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.

10 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT BRANCH NAME MAIN FUNCTIONS

CERTIFICATE ORGANISATION To cause recovery of tax dues as referred to by assessing authorities. INFORMATION SYSTEMS To arrange build up I.T. infrastructure for the entire Commercial DIVISION Tax Directorate, West Bengal Appellate and Revisional Board, West (under o/o the CCT , WB ) Bengal Taxation Tribunal and the Policy Planning Unit To ensure proper maintenance of hardware, network 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 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 Data Analysis Wing of ISD acts as a separate unit for sole purpose of analysis of data and for providing exception reports to the assessing officers, sending mass emails, generating input credit mismatch reports, assessment and audit helper, monitoring claims of concessional rated sales and stock transfer, etc. SPECIAL CELL Examine and dispose of applications for grant of or renewal of (under o/o the CCT,WB) Eligibility Certificate under the West Bengal Incentive Scheme, 1993 and West Bengal Incentive Scheme, 1999 that would allow the applicant dealers tax exemption, remission or deferment of sales tax related to the eligible unit. INTERSTATE VERIFICATION Verification of the genuineness of claims of various interstate CELL (H.Q) transactions such as stock transfer, sale, purchase, consignment (under o/o the CCT , WB ) sales, subsequent sales. Processing of requests from other states of India for verification of the genuineness of ‘C’ and ‘F’ Forms 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.

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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 11 FINANCE DEPARTMENT 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.

REGISTRATION CASES Sales Tax Act Number of Registered Dealers 2014-15 2015-16 2016-17 (a) Opening Balance 259045 254384 267920 (b) New Registration Granted 16882 20297 21956 (c) Dealers Cancelled 22262 7596 15332 (d) Dealers Restored 719 835 1945 (e) Closing Balance 254384 267920 276489

New Registration (Online) 2015-16 2016-17 VAT CST Total VAT CST Total (a) No of NR applications filed 23508 11091 34599 25034 13166 38200 (b) No of Registration Granted 20261 9300 29561 21944 11016 32960 (c) No of Applications Rejected 3412 1798 5210 2937 1908 4845

12 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Profession Tax Act

Number of registered employers and enrolled persons under the Profession Tax Act, 1979 2014-15 2015-16 2016-17 i) Number of Registered Employers 105593 106002 111074 ii) Number of Enrolled Persons 1707955 1712897 1859713

ASSESSMENT CASES

ASSESSMENT CASES (ASSESSMENT YEAR WISE) - (VAT+CST) Initiated during (year) 2012-13 2013-14 2014-15 2015-16 2016-17 For Financial Year 2010-11 2011-12 2012-13 2013-14 2014-15 (a) Total cases initiated during the year 86140 29113 22565 20419 31759 (b) Net Initiation 49148 25111 18519 18109 28768 (c) Demand Initiated 48284 25024 18484 18096 6756 (d) Demand amount (in Rs. Crore) 4598.76 2358.40 2003.44 1321.69 859.76 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):

2014-15 2015-16 2016-17 (a) Opening Balance 12902 7502 4852 (b) Cases initiated during the year 9286 6673 6290 (c) Cases disposed of during the year 14686 9323 7319 (d) Cases pending at the end of the year 7502 4852 3823

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 13 FINANCE DEPARTMENT REVISION & REVIEW CASES Sales Tax Acts (Financial Year-wise) (VAT+CST)

2014-15 2015-16 2016-17 (a) Opening Balance 196 542 482 (b) Cases initiated during the year 903 560 885 (c) Cases disposed of during the year 557 620 724 (d) Cases pending at the end of the year 542 482 643

DISPOSAL OF VAT AUDIT CASES (ASSESSMENT YEAR WISE)

Assessment/ Cases initiated Demand Notice Demand Amount Audit Year Generated (in Rs. crore) 2010-2011 N.A. 4606 2875.56 2011-2012 7556 7118 3308.68 2012-2013 5943 5783 1060.26 2013-2014 4527 2802 534.90 2014-2015 4703 1383 274.67

Note: 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. For the period 2014-15, disposal of cases still is under process.

REVISION & REVIEW CASES Sales Tax Acts (Financial Year-wise) (VAT+CST):

2014-15 2015-16 2016-17 (a) Opening Balance 196 542 482 (b) Cases initiated during the year 903 560 885 (c) Cases disposed of during the year 557 620 724 (d) Cases pending at the end of the year 542 482 643

ASSESSMENT CASES Profession Tax Act (Financial Year-wise) 2013-14 2014-15 2015-16 2016-17 (a) Opening Balance 6572 2346 2378 2447 (b) Cases initiated during the year 14847 12571 5325 44663 (c) Cases disposed of during the year 19073 12539 5256 44984 (d) Cases pending at the end of the year 2346 2378 2447 2126

14 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT COLLECTION AND EXPENDITURE Collection under different Acts and Expenditure (A) Collection 2012-13 2013-14 Growth in 2014-15 Growth in 2015-16 Growth in 2016-17 Growth in 2013-14 2014-15 2015-16 2016-17 (Rs. Cr) (Rs. Cr) % (Rs. Cr) % (Rs. Cr) % (Rs. Cr) % The West Bengal Value Added Tax 11860.27 14510.9 22.35 16028.90 10.46 17285.91 7.84 18318.41 5.97 Act, 2003 The West Bengal Sales Tax Act, 5324.08 5873.46 10.32 6566.72 11.80 7151.80 8.91 7426.51 3.84 1994 (Gross) - do - Refund 51.29 94.69 84.62 153.9 62.53 114.45 -25.63 80.04 -30.07 The Central Sales Tax Act, 1956 1357.61 1468.47 8.17 1547.02 5.35 1899.39 22.78 2436.40 28.27 The West Bengal State Tax on Profession, Trades, 447.4 463.85 3.68 463.85 0.00 485.47 4.66 509.09 4.87 Callings and Employments Act 1979 The West Bengal Primary Education Act,1973 & The 1536.35 1635.25 6.44 1669.95 2.12 1725.68 3.34 1800.95 4.36 W.B. Rural Employment and Production Act, 1976 The West Bengal Transport Infrastructure 393.81 389.17 -1.18 393.02 0.99 472.73 20.28 472.53 -0.04 Development Fund Act, 2002 The West Bengal Tax on Entry of 1266.07 988.66 -21.91 855.55 -13.46 837.69 -2.09 934.32 11.54 Goods into Local Areas Act, 2012 Total Collection 22185.59 25329.76 14.17 27525.01 8.67 29858.67 8.48 31898.21 6.83 (B) Expenditure i) Administrative 27.51 26.22 -4.69 25.44 -2.97 33.69 32.43 32.07 -4.81 Expenses ii) Collection 149.22 146.82 -1.61 155.22 5.72 138.60 -10.71 149.25 7.68 Charges Total Expenditure 176.73 173.04 -2.09 180.66 4.40 172.29 -4.63 181.32 5.24 (C ) Expenditure as percentage of 0.80 0.68 —- 0.66 — 0.58 — 0.57 — collection : Directorate of Commercial Taxes’s own figures, not taken from AG, West Bengal

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 15 FINANCE DEPARTMENT COMPARATIVE COLLECTION OF SALES TAX, VAT & CST, PROFESSION TAX, COAL CESS, ENTRY TAX & PETROL/DIESEL CESS

Year Sales Tax, Profession Tax Coal cess Entry Tax Petrol, Total VAT & CST Diesel cess collection CollectionGrowth Collection Growth Collection Growth Collection Growth Collection Growth CollectionGrowth (Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%) (Rs. Cr) rate (%) 2012-13 18541.96 16.04 447.4 4.86 1536.35 -0.78 1266.07 – 393.81 7.46 22185.59 20.79 2013-14 21852.83 17.86 463.85 3.68 1635.25 6.44 988.66 –21.91 389.17 –1.18 25329.76 14.17 2014-15 24142.64 10.48 463.85 0 1669.95 2.12 855.55 –13.46 393.02 0.99 27525.01 8.67 2015-16 26337.10 9.09 485.47 4.66 1725.68 3.34 837.69 –2.09 472.73 20.28 29858.67 8.48 2016-17 28181.32 7.00 509.09 4.87 1800.95 4.36 934.32 11.54 472.53 -0.04 31898.21 6.83

Total Collection figures for the years 2012-13 and to 2013-14 include collections on account of Luxury Tax. Directorate of commercial taxes’s won figures, not taken from AG, West Bengal

16 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT GST AND FUTURE OF TAX ADMINISTRATION

The proposed Goods and Services Tax is being identified by experts as the most important leap towards future of tax administration in which public policy changes are to come about in a big way. A comprehensive Goods and Services Tax (GST) based on VAT principle is targeted to be a simple, transparent and efficient system of indirect taxation as has been adopted by over 150 countries around the world. This involves taxation of goods and services in an integrated manner as the blurring of line of demarcation between goods and services has made separate taxation of goods and services untenable. GST has also been identified as a singularly complex project where mission-critical IT systems need to be applied to introduce Government Process Re-engineering (GPR). The government is working on a special IT platform for smooth implementation of GST christened as GSTN (Goods and Services Tax Network). Thus we have a twin task at hand. GST is going to be dual tax levied both by Central and State Govt, when it subsumes State VAT, Central Excise, Service Tax and few other indirect taxes. It will be levied at every stage of production-distribution chain of goods and services in a broad-based, single, comprehensive tax regime. So far as administering State GST (SGST), the Directorate is going to assume a dominant role, while Central GST (CGST) is to be governed by Central Government and IGST shall have dual jurisdiction. And equally important role awaits us when under the proposed command the new concept of destination- based tax system takes place, as we would move up from the sub-national domain to integrate in a pan- Indian scenario. On the technology front, the spotlight is going to be on this part of the world as significant changes are underway in terms of reforms of the system and application of Information and Communication technology (ICT) to bring about the desired change. For IT driven governance initiatives the administration of indirect tax can well be the home page for Government of the State.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 17 FINANCE DEPARTMENT SOME OF THE MAJOR AMENDMENTS IN VAT / SALES TAX LAWS DURING 2015-16

(Important notifications under the West Bengal Value Added Tax Act, 2003 during the period of 2015-2016): Sl. Notification Notification Subject No. No. date 1. 523-FT 02-04-2015 Amendment of W.B. Value Added Tax Rules, 2005. 2. 524-FT 02-04-2015 Amendment in Department notification No. 483-F.T., dated 31/03/2010. 3. 525-FT 02-04-2015 Amendment in Department notification No. 2677-F.R., dated 29/09/ 2003. 4. 526-FT 02-04-2015 Amendment in Department notification No. 2229-F.R., dated 18/08/2003. 5. 586-FT 21-04-2015 Amendment in Department notification No. 2372-F.T., dated 02/08/2002. 6. 587-FT 21-04-2015 Amendment in Department notification No. 2373-F.T., dated 02/08/2002. 7. 645-FT 30-04-2015 Ranks of appointed persons under W.B. State Tax on Professions,Trades, Callings and Employments Act, 1979 8. 646-FT 30-04-2015 Jurisdictions under W.B. State Tax on Professions, Trades, Callings and Employments Act, 1979 9. 665-FT 30-04-2015 Amount of Tax payable under West Bengal Value Added Tax Act, 2003. 10. 790-FT 28-05-2015 Jurisdiction of STDS Cell, Data Analysis Wing and the ITC Investigation Unit in the Office of the Commissioner of Commercial Taxes, West Bengal. 11. 820-FT 02-06-2015 Setting up of Large Tax-Payer Unit. 12. 863-FT 30-06-2015 Amendment in W.B. State Tax on Professions, Trades, Callings and Employments Rules. 13. 1137-FT 06-07-2015 Exemption of Apparel Training and Design Centre from payment of tax under the West Bengal Tax on Entry of Goods into Local Areas Act, 2012. 14. 1239-FT 20-07-2015 Appointment of Tax Recovery Officers under West Bengal Value Added Tax Act, 2003. 15. 1240-FT 20-07-2015 Appointment of Tax Recovery Officers under West Bengal Sales Tax Act, 1994. 16. 1323-FT 31-07-2015 Amendment in W.B. Sales Tax (Settlement of Disputes) Act, 1999. 17. 1324-FT 31-07-2015 Amendment in Department notification No. 483-F.T., dated 31/03/2010. 18. 1605-FT 16-09-2015 Amendment in W.B. Value Added Tax Rules, 2005. 19. 1664-FT 16-09-2015 Amendment in W.B. Value Added Tax Rules, 2005. 20. 1850-FT 29-10-2015 Amendment in W.B. Value Added Tax Rules, 2005. 21. 2143-FT 23-12-2015 Notification for Draft Amendment in W.B. Value Added Tax Act,2003 22. 25-FT 07-01-2016 Amendment of Schedule A and Schedule C under the W.B. Value Added Tax Act, 2003. 23. 59-FT 15-01-2016 Appointment of Tax Recovery Officers under West Bengal Sales Tax Act, 1994. 24. 60-FT 15-01-2016 Appointment of Tax Recovery Officers under West Bengal Value Added Tax Act, 2003. 25. 67-FT 18-01-2016 Notification regarding Fast Track Revisional Authority under West Bengal Value Added Tax Act, 2003. 26. 68-FT 18-01-2016 Notification regarding Fast Track Revisional Authority under Central Sales Tax Act, 1956. 27. 92-FT 22-01-2016 Amendment of W.B. Value Added Tax (Certificate Proceedings) Rules, 2009. 28. 93-FT 22-01-2016 Appointment of Tax Recovery Officers under West Bengal Value Added Tax Act, 2003.

18 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT (Important notifications under the West Bengal Value Added Tax Act, 2003 during the period of 2016-2017):

Sl. Notification Notification Subject No. No. date 1. 798-FT 03-06-2016 Amendment in Notification No. 1067-FT dated 6th August 2013. 2. 1024-FT 21-07-2016 Amendment of W.B. Value Added Tax Rules, 2005. 3. 682-L 28-07-2016 Amendments in the West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979, the Stamp Act 1899, in its application to West Bengal, the West Bengal Sales Tax Act 1994, and the West Bengal Value Added Tax Act 2003. 4. 1070-FT 01-08-2016 Amendments in the department resolution No. 483-F.T., dated the 31st March, 2010. 5. 1198-FT 16-08-2016 Amendments in the West Bengal Sales Tax Rules, 1995. 6. 1197-FT 16-08-2016 Appointed dates under West Bengal Finance Act 2016. 7. 1196-FT 16-08-2016 Amendments in the department notification No. 2372-F.T., dated the 2nd August, 2002. 8. 1195-FT 16-08-2016 Amendments in the department notification No. 2373-F.T., dated the 2nd August, 2002. 9. 1391-FT 16-09-2016 Exemption from payment of Entry Tax. 10. 1472-FT 29-09-2016 Extension of date for disposal of applications for revision. 11. 1479-FT 03-10-2016 Amendment of W.B. Value Added Tax Rules, 2005. 12. 1559-FT 24-10-2016 Amendment of W.B. Value Added Tax Rules, 2005. 13. 1075-L 14-12-2016 Bill for amendments in the West Bengal Sales Tax Act 1994, the West Bengal State Tax (Settlement of Dispute) Act, 1999, and the West Bengal Value Added Tax Act, 2003. 14. 1918-FT 30-12-2016 Amendment of the West Bengal Sales Tax (Settlement of Dispute) Rules,1999 15. 1916-FT 30-12-2016 Extension of Date within which applications of revisions filed u/s 87 shall be disposed of . 16. 1135-L 30-12-2016 West Bengal Taxation Laws(Amendment )Act,2016 for sale of liquors 17. 1917-FT 30-12-2016 Effective Date for Commencement of West Bengal Taxation Laws(Amendment )Act,2016 18. 156-FT 31-01-2017 Amendment in the West Bengal State Tax (Settlement of Dispute) Act, 1999 19. 449-FT 06-03-2017 Effective date for commencement of West Bengal Finance Act, 2017 20. 256-L 06-03-2017 The West Bengal Finance Act, 2017 21. 624-FT 07-03-2017 Amendment in the West Bengal Value Added Tax Act, 2003 22. 457-FT 07-03-2017 Ammendments of West Bengal Tax on Entry of Goods into Local Areas Rules, 2012

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 19 FINANCE DEPARTMENT Information Systems Division, Computerisation & Citizen-centric Services of CTD/WB

Information Systems Division (ISD) is the bulwark through which the task of the Government process re- engineering of the entire Directorate takes place to achieve the goal of SMART (Simple, Moral, Accountable, Responsive and Transparent) Governance and is also responsible for the maintenance and upgradation of the Information Technology infrastructure of the Directorate. ISD has been a catalyst in rolling out the citizen-centric/business-centric services with a view to reduce the cost of compliance and enhancing the ease of business in the State of West Bengal. As result of untiring efforts of ISD, the Directorate has won several e-Governance awards like, CSI Nihilent Award, National e-Governance Award, SKOCH Award, Golden Peacock Award, etc. To work towards this end, ISD does the requirement projection of hardware, software and networking equipments appropriate to all offices throughout the State with the help of its technical partners – the NIC, WTL ISD, as well as, under the guidelines laid by DEIT and Finance Department. It convenes and organises meeting of Project e Mission Team (PeMT). PeMT is the apex body that takes final decision for implementation of services and procurement of all associated items related to computerization under MMPCT. Project e Mission Team (PeMT) is a body comprising of CCT/WB and representatives from NIC, WTL, Finance Department and the line Department i.e. Commercial Taxes Directorate. PeMT is also responsible to formulate plan, coordinate and roll out after e services. While rendering eServices to the citizens and business community, there is a need to extend a helping hand to such users for availing these services. A Helpdesk has been setup under the direct supervision of ISD for this purpose and a dedicated team of officials are working there during working hours. There is an escalation matrix in place regarding the technical issues that remained unresolved at the Helpdesk level and a team of Officers from ISD and NIC look into those issues for its early resolution. All the officers of the Directorate are now equipped with PCs and are connected through network as the entire work process has been re-engineered to make it online. ISD is responsible for maintenance of the entire IT infrastructure of the Directorate. The responsibility of bringing out the Administrative Report compiling data and information of all wings and cells of the Directorate is also taken by the ISD. Though all the information pertaining to public domain to Trade Associations, Other Governments and Institutions is generally given out by the PRO Section but the actual dissemination of the same is done through ISD. This is done through its official website www.wbcomtax.gov.in, which is maintained by ISD. With increase in e-Services and information provided by the Directorate the number of visits to the site has been rising steadily. The e-Governance measures not only reduce the cost of compliance and increase ease of doing business by the Dealers/Business entities, it also aids the efforts of the administration to augment revenue and tax compliance. CTD is always trying to introduce more and more e-services and upgrading them to increase tax compliance. On many occasions, in the matter of rolling out e-services West Bengal is amongst the pioneers. West Bengal is the only state in the country to have made e- registration mandatory, de-materialized Registration Certificate and dispensed with prior hearing of the dealer before grant of registration. West Bengal is also one of the few States that has made the return filing 100% online.

20 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT List of rolled out e-services / advancement of e-services by the CT Directorate in 2016-17 are as under: slno. Application area Work details Launch Date Server 1 Registration a) DSC integration in VAT registration 31/03/2017 WBCOMTAX b) Modification and Deletion of New 25/09/2016 IMPACT Registration payment details. c) File Transfer for outside charge of 03/10/2016 IMPACT NR Application under IMPACT module 2 Revised demand Revised demand notice incorporated 03/05/2016 IMPACT notice for Special under Special Audit module Audit 3 IMPACT user profile Transfer module and Dealer’s 11/07/2016 IMPACT application place visit module incorporated 4 Return a) DSC integration in Entry Tax return 02/08/2016 WBCOMTAX b) DSC made compulsory in Return for 02/08/2016 WBCOMTAX the dealers having Registration under companies Act or having Turnover of Sales and CTP more than 50 lakh. c) Barcode incorporated in return 02/08/2016 WBCOMTAX Acknowledgement and provision made for capturing information from return acknowledgement through Barcode scanning 5 GST information Dissemination of GST 03/12/2016 WBCOMTAX module under provisional credentials Dealer profile for migration under Dealer profile 6 GST menu Application developed to upload 03/12/2016 IMPACT GST provisional ids along with VAT TIN and necessary MIS Application related to GST 7 Dashboard Query Dashboard Query MIS 02/02/2017 IMPACT 8 Assessment for Entry tax return incorporated in 15/02/2017 IMPACT Entry Tax Assessment module 9 Transporter a) MIS on enrolled transporter. 09/03/2017 IMPACT Enrolment b) Grant Reset password under 09/03/2017 IMPACT internal module 10 Settlement of Module for capturing information 31/03/2017 IMPACT Dispute (SOD) and processing for ‘Settlement of Dispute’ 11 STDS–Information Automatic capturing of STDS 01/04/2016 WBCOMTAX capturing from Return from RT-12 Generation of IFMS IFMS 12 DMS integration DMS integrated in Appeal module 26/04/2016 IMPACT with IMPACT under IMPACT

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 21 FINANCE DEPARTMENT ISD has developed liaison with Railway authorities (FOIS/CRIS) to get details of inward freight movements. ISD has also taken initiatives for getting vehicle movement details from NHAI at important check posts. The Directorate had earlier successfully commissioned the migration of its internal database and all internal applications to the newly procured Central Server System. The system started functioning in the new environment of high end software and hardware platforms w.e.f 18.10.2012. All the hardware items have been put into operation in the state of the art ‘State Data Centre (SDC)’ managed by the Department of Information Technology, GoWB. Since 02-02-2015, the Directorate has migrated its applications from Web Server from NIC’s Data Centre at Nizam Palace to its own Web Server at SDC and is integrated with the systems of other Departments/Directorates like Finance Department (IFMS, GRIPS), Agriculture Income Tax, Income Tax (PAN), etc.

ISD & TRANSITION TO GST REGIME

As ISD is the IT wing of our Directorate which naturally got the responsibility of ushering in the NEW TAX regime of GST ISD took up the following activities for ensuring smooth transition to GST regime: 1. Making Provisional Ids (GSTIN) received from GSTN available to the dealers through web application as soon as receiving of the same 2. Facilitating PAN data rectification of the dealers 3. Sending incremental data of NR dealers to GSTN periodically for issuance of Provisional Ids 4. Sending data of dealers who have made amendments in their R.C. to GSTN 5. Helping dealers resolve issues faced in GST migration 6. Coordinating with GSTN regarding GST migration 7. ISD was instrumental in selecting a pool of officers who are conversant with computers and the select ones were sent to INFOSYS Mahendra City campus during February 2017 for getting GST portal training who in turn would train other employees of our Directorate and other stakeholders.

DOCUMENT MANAGEMENT SYSTEM

Every year thousands of dealers file their return with the Directorate of Commercial Taxes, from which some are selected by the Directorate for further assessment and scrutiny. In the process, the dealers are asked to submit various documents related to their business activities in hard-format (original/photo copies). This result in huge pile of physical records at the Directorate’s office makes it very difficult for the CT officials to manage and process the files and consumes almost 30%+ (approx. based on departmental estimate) of total floor space within the CTD HQ. Though the records are maintained charge-wise, the bulky records pose great difficulty for the CTD officials in the processing of the files especially at the time of retrieving old files and searching relevant records within such voluminous files. This is accentuated by other related issues such as misplacement and loss of records, physical navigation etc. Many demands also could not be recovered in absence of relevant records and information. The Directorate planned to address this problem with a help of a Document Management System (DMS) and PWC was appointed as transaction advisor for preparing a project report. The proposed solution has been addressing the document storage, cataloging, indexing, and searching needs of the Directorate. It also plans to digitize the assessment/ appeal files for the assessment year 2009-2010 onwards, which have approximately 80,000 files spread across West Bengal in its HQ and various charge offices. CTD sought a system integrator to design/ develop/ configure a proven solution to digitize the assessment/ appeal records.

22 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT PwC submitted their report during the year 2013 and following that a tender process was initiated to select the L1 vendor. M/S CMC Ltd had been selected for implementing the DMS for CTD at a cost of ` 7.86 crore and work order was issued to them in January 2014. Initial preparatory work had been started by CMC Ltd and scanning of assessment records had already commenced for some selected Charges. From May, 2015, DMS has effectively been launched and integrated with IMPACT. 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 2015-16 AND 2016-17

2015-16 2016-17 Service Name No. of No. of No. of No. of documents emails documents emails sent uploaded sent uploaded Adjournment Notice - - 6833 6570 Appeal Petition 4 3 1 Nil Assessment Order 44976 32890 26720 23660 Audit Report 7556 4655 8262 7402 Special Audit Report 14595 13054 - - Case related documents or detail of accounts and claims --13 Nil Computation Sheet --6570 6135 Demand Notice --26648 23715 Documents related to Appeal-Revision-Review --50 Draft Assessment Order --10548 9642 Draft Audit Report --7218 6627 File Requisition --738 7 Final Order --915 506 Form 1026 --1316 1272 Form 69 --1364 1347 Initiation Notice --55754 52932 Miscellaneous documents --31 0 Modified Demand Notice --11 0 Order forwarding --15 15 Order_sheet --39 0 Payment Challan --20 Payments --10 Penalty proceedings --40 Report --10 0 Show Cause --822 16

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 23 FINANCE DEPARTMENT WEB SERVER AND DISASTER RECOVERY SERVER CTD has finalised the procurement of Web server and DR server from M/S Wipro Ltd through a tender process at a cost of ` 33.75 crore. Installation of Web server at SDC and DR server at NDC is complete. Migration of data from NIC server to the Web Server has already been completed and it has been commissioned in the month of February 2015 and there is a marked improvement in availability of the business/citizen-centric services.

BUSINESS INTELLIGENCE TOOLS

Since the introduction of various e-services in respect of submission of returns, issue of way bills, transit declarations and forms CTD is now in possession of a huge amount of data. Systematic analysis of such data is needed for framing government policies and unearthing evasions, racketeering of dealers etc to prevent leakage of revenue. CTD has decided to implement BI Tools for the purpose of generation of intelligent reports for detection of tax evasion. The government accorded administrative approval of the project and M/S KPMG India Pvt Ltd has been appointed as Transaction advisor through a tender process for analysis of requirement, preparation of DPR/RFP/Tender Notice, Financial Modeling, Bid processing and Project Management in respect of implementation of Business Intelligence Tools in the Directorate of Commercial Taxes. The Directorate has already completed the PoC and after finalization of the RFP, the tender for the same is expected to be floated in the second quarter of 2015-16.

VOICE OVER IP PHONE

The CTD has near about 56 offices situated at different places of West Bengal. All the offices are currently connected through traditional BSNL phone for communication. Every month CTD is paying huge amount to BSNL as rental of phone connection. On the other hand over last few years the CTD has also been using leased lines from BSNL for the purpose of WAN connectivity for running of IT system and is paying substantial amount of money to BSNL against maintenance of such leased line. CTD has introduced VoIP phone technology, in place of traditional phone for communication, to merge the two systems together, which has saved a considerable amount of government money besides establishing an independent obstruction free communication system of CTD with better voice quality. VoIP works through Ethernet and every CTD office has Ethernet network connected with CTD HQ through WAN. The government has approved this scheme of ` 99.18 lakh. M/s. Gurusons Communications Pvt Ltd. has been selected as vendor following a tender process through WTL. The system is already functioning w.e.f 31-07-2014. Earlier we had 120 P & T independent telephone lines that could only be given to few senior officials. We had a rudimentary intercom available to some officers. However, since numbers of outgoing call lines were limited (only 8), getting a call out was difficult. With VoIP phone, not only we have an advanced intercom system, we have installed 2 channels of PRI lines for 800 VoIP connections. Thus all of them have facility to make outgoing call and a Direct Inward Dialling (DID) number with 7122 series has been provided to them. Despite the numbers of lines increasing from 120 to 800, there has been a saving of ` 1,60,000.00 approx in monthly bill resulting in an annual saving of `19,20,000.00.

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

24 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 Prevention Cell (CFPC) was created under Information Systems Division (ISD) in 2013. The cell investigates 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 2015-2016 and 2016-17

2015-16 2016-17 Number of cases initiated Complaint Received 28 25 Investagion started by CFPC on the basis of the 4 1 database information Total 32 26 Number of cases disposed of Authentication pending from the end of the complainant 3 5 Investigation completed and FIR lodged on 3 - Referred to BI for further investigation 1 - Investigation completed with redressal of the complaint 20 19 Investigation is under going 5 2 Total 32 26

DATA ANALYSIS WING Some of the areas DAW has performed in 2016-17: 1. Introduction of feedback Module secured by password 2. Sending 2102967 mails to Dealers 3. Undertake provisional Assessment 4. PAN Correction, correction of emails and mobile contacts of dealers 5. Monitoring of Tax defaulters and return defaulters 6. Providing Regular reports and customised reports to Charges, Bureau of Investigation, IIU and other offices 7. Preparation of data and reports as required for Tax Administration 8. Compilation of Feedback from Charges and presentation at meetings and helping in planning of revenue augmentation DAW had 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 collected huge revenue out of them. Among the major activities of DAW, the following are representative:

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 25 FINANCE DEPARTMENT 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 take. 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 21 Lakh mails to varying sets of dealers for the purpose of communication regarding Provisional Assessment, Cancellation Notice, Sale-Purchase Mismatch, PAN Correction, and Migration to GST etc. This year greater effort was given in sending mass mails to dealers for rectification of their PAN, email and contact numbers which were a prerequisite in inclusion of the existing dealers in the new Tax system of GST. Provisional Assessment DAW has sent more than 57 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. 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 and in 2016-17 15332 of them were cancelled of which 4132 dealers have been cancelled centrally by DAW for not rectifying their PAN in the database. Out of the cancelled dealers, registrations of 87 dealers have been cancelled ab-initio for getting registration by means of falsified documents or information. 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. During 2016-17, such unlawful claim of ITC by the beneficiaries stood at 64.70 Crore.

26 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sale Purchase Mismatch exercise DAW was instrumental in conducting the entire Sale-Purchase mismatch exercise for the FY 2013-14 and 2014-15, 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 database. 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 responsible 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 2016-17, 2623 dealers had been selected for VAT Audit for the accounting year 2014-15. Special Audit Special Audit is the mechanism of audit of an assessee for one or two specific purposes. Under directions of the Commissioner, 25919 for 13-14 and 33138 for 14-15 dealers had been selected 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 significantly 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. 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 27 FINANCE DEPARTMENT COMPARATIVE REPORT ON PERFORMANCES OF DATA ANALYSIS WING Data Analysis Wing as revenue generator 1. COLLECTION FROM DAW REPORTS AS REPORTED BY CHARGE/BOI/IIU (Rs. in Crore) 2015-16 2016-17 1 Collection from Mismatch as reported by Charges 59.43 9.31 2 Collection from Mismatch online 9.68 9.02 3 Collection by Charges from Other reports of DAW 50.79 204.97 4A Collection by Bureau of Investigation Unit - I from DAW Reports 163.46 0.34 4B Collection by Bureau of Investigation Unit - II from DAW Reports 1.92 N.A. 4C Collection by Bureau of Investigation Unit - III from DAW Reports 22.17 N.A. 4D Collection by IIU from DAW Reports 15.23 21.25 5 Collection from Special Audit on Mismatch and other reports 18.03 68.71 6 Ab-initio Cancellation 8.35 N.A. 7 Refund disallowed on account of Mismatch 1.88 43.21 8 Refund disallowed on account of ab-initio cancelled dealers 3.46 TOTAL 354.40 356.81

2. COLLECTION FROM MASS MAILING 2015-16 2016-17 Count of Amount in Count of Amount in Mail Sent Returns / Crore Returns /cases Crore cases 1 Provisional Assessment 40312 492.50 39004 486.98 2 Cancellation Notice 0 0 0 0 3 Notice for Blocking of Tax carried 0 0 0 0 forward to next financial year 4 Notice to defaulters, low tax payers 14496 503.22 6600 419.41 and high ITC Carry Forward for (additional (additional revenue augmentation in tax realised) tax realised) March/Holding of High Stock 5 Notice for payment of Interest for 4215 11.28 0 13-14 & 14-15 6 Notice for payment for 600 4.78 0 non-uploading of CST Forms 8 CST paid by CST return defaulters 854 10.03 0 notice dated 22/02/16 9 Output Tax anomaly 02/03/16 138 1.26 0 TOTAL 1023.07 906.39

28 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT REPORT ON MASS-MAILING

No. of Mails Sent Notices 2015-16 2016-17 1 Notice for March Payment 234724 238158 2 Notice for Mismatch Reconciliation 161320 415206 3 Provisional Assessment 55545 57619 4 Notice for PAN Mismatch 64487 1275976 5 Cancellation Notice to Defaulters / PAN Mismatch 0 17484 6 Notice for uploading correct email id 0 0 7 CST Form upload notice 52918 97838 Notice to dealers who filed revised return changing ITC C/F 0 0 8 Notice for short payment of taxes 0 0 9 Notice for filing of returns prior to Prov. Asst. 0 686 10 Updation of PT Enrolment 218262 0 11 Notice for updation of Assessed Dues 0 0 12 Notice to defaulters, low tax payers and high ITC Carry Forward for revenue augmentation in March 0 0 13 Notice to dealers of CD on Group re-allotment 0 0 14 Notice to pay Professional Tax 263605 0 15 Notice to reconcile difference in Output Tax 2363 0 16 Notice for payment of Interest 2419 0 17 Notice to CST Return Defaulters 2796 0 18 Notice to OT Nil and Composite dealers 1148 0 19 Notice to Assessed Dues 3520 0 20 Notice to tax defaulters 732 0 21 Notice to Return Defaulters 64577 0 22 Notice to dealers holding high stock 9966 0 TOTAL 1138382 2102967

STATISTICAL INFORMATION on e-SERVICES for the Years 2015-2016 and 2016-17

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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 29 FINANCE DEPARTMENT Quarter wise total no of Returns submitted by dealers under different acts for four quarters: 2015-2016 Sl. Name of Return Quarter-wise Total no of Returns submitted Total no of revised No. Act Form 2015/16 2015/09 2015/12 2016/03 Returns submitted type (all 4 qtrs.) 1 VAT 14 1,73,815 1,73,976 1,74,935 1,71,790 58,222 VAT 14D 135 138 140 134 45 VAT 15 34,807 34,546 35,247 35,411 5,302 VAT 15R# 17,187 271 2 CST 1 1,04,774 1,05,026 1,05,574 1,03,654 17,562 3 WBST 25 885 905 888 838 147 # Annual return

Quarter wise total No. of Returns submitted by dealers under different Acts for four quarters: 2016-17 Name Form Return Quarter-wise Total no of Returns Annual Total No. of of Act type Submission submitted Total revised Type Returns submitted (all 4 qtrs.) 2016/06 2016/09 2016/12 2017/03 CST 1 WITH DSC 57819 59092 59859 58638 235408 10004 WITHOUT DSC 107455 107916 106448 98699 420518 13609 Total 165274 167008 166307 157337 655926 23613 VAT 14 WITH DSC 82992 85537 87049 87671 343249 33465 WITHOUT DSC 176574 177887 175806 162794 693061 49013 Total 259566 263424 262855 250465 1036310 82478 VAT 14D WITH DSC 0 WITHOUT DSC 103 109 110 95 417 34 Total 103 109 110 95 417 34 VAT 15 WITH DSC 0 0 WITHOUT DSC 39817 40289 40047 38543 158696 3822 Total 39817 40289 40047 38543 158696 3822

30 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Name Form Return Quarter-wise Total no of Returns Annual Total Total No. of of Act type Submission submitted revised Type Returns submitted 2016/06 2016/09 2016/12 2017/03 (all 4 qtrs.) VAT #15R WITH DSC 0 0 WITHOUT DSC 15282 15282 135 Total 15282 15282 135 WBST 25 WITH DSC 328 338 325 221 1212 39 WITHOUT DSC 921 898 829 510 3158 86 Total 1249 1236 1154 731 4370 125

*Data as on 23-05-2017 # Annual return

ELECTRONIC PAYMENT OF TAX E-payment of Commercial Taxes was made effective from May, 2008. However, the transition had not been very speedy as the number of Banks authorized to accept deposits in e-mode were only three. After long deliberation although Reserve Bank conveyed approval to give authority to all the willing Public Sector Banks to accept e-payments of Commercial Taxes, AG/WB did not agree to enhance the number of Agency Banks on reconciliation issues. A remarkable progress has been achieved in case of e-Payment of Tax after introduction of the centralized portal of Finance Department for receiving of Govt. receipts – GRIPS (Government Receipt Portal System) from November, 2012. 20 Banks (17 Public Sector Banks and 3 Private Sector Banks) are currently accepting all kinds of payments of Commercial Taxes of West Bengal electronically through GRIPS — 1. State Bank of India, 2. United Bank of India, 3.Central Bank of India, 4.Allahabad Bank, 5.Bank of Baroda, 6.Oriental Bank of Commerce 7.UCO Bank, 8.Bank of India, 9.Indian Overseas Bank, 10.Canara Bank, 11.IDBI Bank, 12.Punjab National Bank, 13.Union Bank of India, 14.Vijaya Bank, 15.ICICI Bank, 16.Axis Bank, 17.HDFC Bank, 18.Bank of Maharashtra, 19.Indian Bank, 20.Corporation Bank.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 31 FINANCE DEPARTMENT Since payment through GRIPS has been made compulsory for all e-Payments of Commercial Taxes, the Directorate is receiving e-Payment figures of all banks after reconciliation by RBI through a single window (GRIPS) on daily basis. Dealers making e-Payment through GRIPS have been exempted from submitting physical copies of the challans to the respective offices. From January, 2013 another system namely ‘Over the Counter (OTC) Payment’ has been introduced in GRIPS to reduce the number of manual payments done at the different counters of bank branches. In this system, a tax payer has to generate challan electronically from the GRIPS after giving all the details related to challan and submit the print out of such electronically generated challan physically to the bank counter. Presently following 11 Banks are participating in OTC Payment system of GRIPS – 1.State Bank of India, 2.United Bank of India, 3.Union Bank of India, 4. Bank of Baroda, 5.Indian Bank, 6.UCO Bank, 7.Indian Overseas Bank, 8.IDBI Bank, 9.ICICI Bank, 10.Axis Bank, 11.HDFC Bank. The efforts made by the Directorate to make all types of payment (e-Payment & manual payment) compulsory through GRIPS have witnessed tremendous success. Total e-payment vis-à-vis total Collection during the last five year (in Rupees Crore) (All taxes & Cess included) e-payment Total Collection e-payment as Year (in ` Crore) (in ` Crore) percentage of total collection 2009-10 5365.85 11992.01 44.75 % 2010-11 9938.28 15110.78 65.77 % 2011-12 12477.68 18367.33 67.93 % 2012-13 16591.08 22185.59 74.78 % 2013-14 21866.10 25329.76 86.33 % 2014-15 26213.29 27525.01 95.23% 2015-16 29382.70 29858.67 98.41% 2016-17 31898.21 29858.67 100% Directorate of commercial taxes’s won figures, not taken from AG, West Bengal

32 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT DEMATERIALISATION 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 dematerialized 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.

Around 4.99 Lakh ‘C’ Forms and 94 thousand ‘F’ Forms have been generated by registered dealers respectively, in dematerialized form till 31.03.2017. The graph above gives a picture of volume of dematerialized forms generated by the dealers in the FYs 2015-16 and 2016-17.

DEMATERIALISATION OF WAYBILL

Electronic system of issuance of Way Bills 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 are 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 is generated and printed from the Directorate’s website by the importing registered dealers after furnishing the required particulars. The generation is 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 33 FINANCE DEPARTMENT The new Way Bills in Form 50A generated electronically in dematerialized form is not required to be presented before any checkpost or Range Office for endorsement. However, where a goods vehicle transporting the goods is intercepted by any officer of the Commercial Taxes Directorate at any place in West Bengal, the transporter has 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 has been 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 8814 nos of Unregistered e-Waybills have been generated during the year 2015-16 with import value worth ` 431.76 Crore. A total of 31,98,168 Waybills (in form 50 A) have been generated and utilized by those dealers taking total import value to the tune of ` 273563.23 crore throughout in the financial year 2016-17. The Waybill generation and corresponding value of the imported items for five years have been shown graphically below:

DEMATERIALISATION OF TRANSIT DECLARATION Another important e-service that has been introduced in November, 2010 is dematerialization of Transit Declaration. 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 has come 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

34 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT is generated with a unique Transit Declaration Number. The transporter gets a print of it, signs on the 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 utilisation statement electronically through the website within seven days after exit of the vehicle from West Bengal. Around 12.46 lakh Transit Declarations have been generated in dematerialized state till 31.03.2017 of which about 8.87 lakh declarations have been utilized. Valuable information on movement of goods in the course of inter-State trade/ transfer is now captured. e-TD generation and corresponding utilization of the generated e-TDs over a period of five years are shown graphically below:

PROFESSION TAX WING Since August 2014, Profession Tax administration is web-application based. No significant work, apart from identifying the cases of tax evasion, is done in manual process. In 2015-16, the Profession Tax administration has been merged with the mainstream Commercial Tax administration. These two things have changed the scenario significantly benefiting the tax payers in respect of time and cost of compliance. Currently, enrolment, registration & amendment (with surrender of enrolment/registration records), generation of identification number for Government offices, filing of return, payment of tax (in system guided manner), generation of payment certificate are carried out by the tax payers themselves through the website www.wbprofessiontax.gov.in. There exists a little scope of the officials to intervene these processes. As such, people can get these works done from the comfort of home. Any procedural or technical issues relating to these e-services are taken care of promptly by the response group in Profession Tax Headquarters. The well equipped and dedicated Help Desk in the Headquarters plays effective role in removing the hardship, of any kind, faced by a tax-payer. Regular monitoring of tax payers, upgradation, maintenance, rationalization (according to situations) of the e-services are performed by the Headquarters. The Professional Tax web-site has been accorded the status, by the Ministry of Communications and Information technology, Government of India as a ‘GIGW compliant’ web-site. Further, the e-services incorporated in the web-site have been appreciated in various forums for these being user-friendly, systematic and efficient.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 35 FINANCE DEPARTMENT Apart from technical aspects, the Profession Tax has marked remarkable achievement in completing the due assessment cases within a short span of time, thus paving a way in cleaning the useless records from the data-base for more efficient e-Governance. Further, frequent camps/surveys from the end of either the charge offices or the Headquarters have been proved to be useful in creating awareness for compliance among the targeted class of persons. Publications of notices in the widely circulated newspapers have also been effective in dissimilating the instructions and information from the Directorate. The provision for Profession tax Payment Certificates are being followed by most of the municipalities across the state while granting renewal of trade license etc, following continues persuasion of the Headquarters. This has helped a lot in the increase of enrolment mainly from the district and sub-divisional towns.

Graphical presentation of some achievements of five years E-PAYMENT: VAT, CST AND WBST Sl No Year Count of challan Amount of tax in Crore 1 2011-2012 5,01,044 15,719.54 2 2012-2013 4,32,303 15,852.44 3 2013-2014 6,22,716 19,509.65 4 2014-2015 12,22,608 23,399.52 5 2015-2016 17,98,009 26,057.82 6 2016-2017 17,86,084 27,860.90

36 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT ASSESSED DUES Sl No Period Total Initiation Total Demand Total Amount Collection as % (VAT+CST+Audit) (VAT+CST+Audit) Collected (VAT+CST) of Demand 1 2012-13 58078 7327.43 34.30 0.47 2 2013-14 39484 7717.81 119.39 1.55 3 2014-15 27349 5626.62 122.15 2.17 4 2015-16 21620 3181.01 442.88 13.92 5 2016-17 31114 3158.94 544.44 17.23

Garnishee Proceedings Sl No Year No of Garnishee Amount Realised (` in Crores) 1 2011-2012 71 0.22 2 2012-2013 152 0.64 3 2013-2014 503 7.25 4 2014-2015 666 17.59 5 2015-2016 2151 121.72 6 2016-2017 2161 446.36

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 37 FINANCE DEPARTMENT INNOVATIVE PROCEDURES INTRODUCED IN 2016-17

Introduction of Dealer’s Place Visit Entry Module for CTD officials A module has been developed to monitor the visit of the field officers to any dealer’s place of business. The officer needs to obtain permission from controlling authority prior to visit and also to post the report on visit subsequently. This has eliminated chance of unauthorized visit to dealer’s place by any person and harassment of the tax payers. This has also helped in effective monitoring of follow up actions. Introduction of Employee Details Module for GSTN To develop an employee database an application was developed for all employees in view of mapping of duties for each individual in GST regime. This database has also provided a source of information for the newly introduced HR Management System of the Finance Department. Mandatory Submission of Return using Digital Signature In its continuous endeavour to promote e-governance among citizens, the Directorate had decided to extend the facility of submission of return using digital signature to larger number of registered dealers with effect from quarter ending 30 th June, 2016. Accordingly the West Bengal Value Added Tax Rules 2005, has been amended. According to the amendment, 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. These dealers need not submit any signed hard copy of the said return furnished on line or the acknowledgement thereof. Discontinuation of submission of printed copy of returns Compulsory use of Digital Signature for filing online application for Registration To make registration process under the West Bengal Value Added Tax Act, 2003, simpler and to ensure quick disposal of the applications for new registration the West Bengal Finance Act, 2017 (WB Act III), has introduced some changes in the registration process. Sending of printed copies of supporting documents has been done away with. This has reduced the time required for disposal of new registration applications as the delay in postal communication will be fully eliminated. Settlement of Dispute A new Settlement of Dispute Scheme had been introduced on 30th December, 2016 to dispose a number of assessment and audit cases under all Acts completed on or before 31st March, 2014. More than ` 300 Crore was collected from this scheme.

MAJOR ACHIEVEMENTS OF COMMERCIAL TAX DIRECTORATE FROM 2011-12 TO 2016-17

 Universal computerisation of all processes of Commercial Taxes with state of art data and web servers at State Data Centre. All erstwhile manual processes have been replaced by computerised processes reducing service delivery time and physical interface.  The e-governance initiative in Commercial Tax Directorate has got several national level awards: (a) CS Nihilent e-governance award for back end processes through IMPACT in 2013-14 (b) Own Trophy at 13th National Conference on e-Governance in 2014-15 (c) Skoch Award for e-Grievances and GRIPS in 2014-15 (d) Skoch Order of Merit for GRIPS and e-Grievances in 2014-15

38 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT (e) Skoch Order of Merit for Promoting, Simplification, Transparency and Ease in the Commercial Tax Processes in 2014-15 (f) Skoch Award for e-Governance in Profession Tax, 2014-15 (g) National Silver Award for e-Governance, 2014-15 for e-Initiatives in Commercial Taxes for Ex- cellence in Government Process Re-engineering (h) Golden Peacock Innovative Product / Service Award, 2016 (i) CII Appreciation for Contribution of Commercial Tax Directorate towards success of synergy GourBanga, 2014.  These e-initiatives have helped in collection of transaction data. Analysis of collected data resulted in identification of evasion and fraud. The contribution of Data Analysis towards revenue collection has grown up from ` 174.61 Crore in 2013-14, the starting year, to ` 1648.57 Crore in 2016-17.  For the period from 2011-12 to 2016-17 total revenue collection has grown by 74% from `18367.33 Crore to ` 31898.21 Crore.  Online payments and refund of tax has been made mandatory. In 2012-13, 71.45% payment was made online which achieved 100% from 2015-16. All services including submission of return, gen- eration of waybill and statutory forms, filing of appeals have been covered by e-services during this period.  Statutory processes for service delivery have been simplified.Granting of Registration within 24 hours is compulsory as per statutory provision with removal of pre-registration verification. The system of sending of physical documents for registration has been done away with introduction of filing of application for registration using digital signature and uploading of relevant documents. Procedure for amendment of registration has been made simpler with introduction of online amendment facility.  Further to provide relief to small traders the statutory threshold for registration has been increased from five lakh to 10 lakh in 2014-15 and to 20 lakh from 01/04/2017.  Refund processes have been made simpler by reducing procedural steps. The average time of refund has been reduced to 258 days in 2011-12 to 44 days (including holidays) in 2015-16. For applications made after 01/04/2015, the number of days for refund has been further reduced to two weeks.  Previously, pre-assessment refund was given against exports and zero-rated sales. The facility has been extended from 2015-16 to dealers having inter-state sale more than 50% of turnover to prevent blocking of working capital for them. Post assessment refund has been made compulsory within one month of disposal of assessment through statute.  To make service of statutory notices and orders and storage of electronic documents Data Management System has been introduced. This has made all services instant with necessary audit trail of service delivery.  To save taxpayers from unnecessary harassment, the discretionary power for selection of assessment cases has been replaced by risk-based selection on approval of the Commissioner.  For the sake of transparency and natural justice, issue of draft order of assessment or audit has been made mandatory which has reduced the scope of litigation. This coupled with provision of deposit of 15% of disputed tax for filing appeal has enabled quick recovery of dues. In 2011-12, collection of assessed dues in was 21.36 Crore which has grown to 509.55 Crore in 2016-17 registering an average annual growth rate of 381%. Regular updated information of assessed dues provided through data analysis also has helped in better recovery.  For quick disposal of appeal cases, the statutory time limitation for disposal of appeal has been

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 39 FINANCE DEPARTMENT reduced to 6 months from earlier one year period. Monitoring of appeal and pre-deposit of 15% of disputed tax have been introduced through data analysis. To clear baclog revision cases at the Appellate Board, Fast Track Courts have been set up for their early disposal.  Settlement of Dispute Schemes have been introduced twice one in 2015-16 and another in 2016-17 to clear off old cases pending before appellate and revisional authorities. This has resulted in one time disposal of many long pending cases and realisation of locked dues to the tune of ` 112 Crore in 2015-16 and ` 290.80 Crore in 2016-17.  For small and medium business enterprises simplified annual return has been introduced. From 2013- 14, a new scheme has been introduced for small entrepreneurs for registration with provision for payment of lump sum tax without maintenance of statutory formalities including filing of returns with guarantee of non-interference of the administration in their business affairs. This has increased tax compliance among small entrepreneurs and helped them do their business without fear.  Collection of Tax Deducted at Source (TDS) has increased manifolds by integrating government payment to contractors through IFMS with tax deduction. The collection has jumped from ` 335.34 Crore in 2011-12 to ` 1235.58 Crore in 2016-17 with average annual growth of 45%. Publications The Directorate of Commercial Taxes brings out the following regular publications:- 1. Trade Circulars 2. Booklets on STDS 3. Annual Administrative Report All the Trade Circulars published on behalf of the Directorate are also available in the website www.wbcomtax.gov.in.

40 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 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)

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 41 FINANCE DEPARTMENT 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. CGR (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

Total Posts of the West Bengal Registration and Stamp Revenue Service Designation of Post Sanctioned Strength Present Strength Vacancy DIGR and above 23 17 6 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

42 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 12 7 Muharrir 3 3 Nil Total 80 55 25

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.

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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 43 FINANCE DEPARTMENT 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 Computerization of Registration of Document (CORD) 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 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 27 24 Lower Division Assistant. 52 Nil 52 Group – D employees including Night Guard and Sweeper 16+3 10+1 6+2 Total 127 43 84

44 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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- terminus 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 Magistrates are the ex-officio Joint IGR for the district. District Registrar is the head of the registration establishment of the district. All the registering officers posted in the districts perform their duties under the supervision 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 26 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

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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 45 FINANCE DEPARTMENT I.C.T. So the developing countries can not lag far behind and had embraced the e-Governance policies in order to reach the goal of sustainable development and to be at per 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 ` 4299 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. 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.

46 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 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)

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 47 FINANCE DEPARTMENT 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. The existing rates of stamp duty on some important Article of Schedule 1A of the Indian 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 ` 7.00 (d) If relating to sale of market 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 from1st day of January, 2015 to the date of effect of this section, the above provisions shall, mutatis mutandis, apply at

48 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No. & Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 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 Rupees twenty thousand the property exceeds rupees one crore but does not exceed rupees one and half crore; (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)

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 49 FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No.

3. 15 Bond 4% of value secured ‘A’ fee 4. 23 Conveyance 5% on market value in Panchayat Up to ` 250 is ` 2; Up Area, 6% on market value in to ` 500 is `7; Up to Municipal Areas, Corporation Areas `1000 is `8; For and notified area other than those every addl. `1000 or included in 23(a) and specified part thereof mouzas or blocks of South 24- exceeding `1000 Up Parganas and North 24-Parganas to `5000 is ` 9. which are distributed over three Above `5000 is `11 action areas of New Town Kolkata for `1000 or part Development Authority and divided thereof in excess of into a number of blocks. `5000. 1% Additional Stamp Duty in both *@ 1%of market urban and rural areas, if the market value of the right, value exceeds `40 lakh w.e.f. title & interest 02.03.2015. rounded to nearest Provided that in any case where an whole rupee, subject agreement relating to sale is to a minimum of `50 executed and registered with the ad w.e.f. 7/3/2017 (vide valorem stamp duty required under no. 450-FT dt.6/3/ the proviso to article 5(d) and in 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 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

50 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 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”

23A Conveyance, in respect of The same duty as a Conveyance amalgamation, merger, (No. 23) on the aggregate of the reconstruction, or demerger, market value of the shares issued of companies, other than or allotted, in exchange or amalgamation, merger, otherwise, and the amount of reconstruction or demerger, of consideration paid- two banking companies or a (a) by the transferee company, for banking company with a non- such amalgamation or merger: banking financial company, Provided that the amount of such executed on the basis of decree duty chargeable under this article or final order of any Civil Court shall not exceed: or every order made by the (i) an amount equal to two per Tribunal under section 394 of centum of the true market value of the Companies Act, 1956, as the immovable property located defined by section 2(10), not within the State of West Bengal of being a transfer charged or the transferor company, or

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 51 FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No. exempted under No. 62, on the (ii) an amount equal to half per market value of the property centum of the aggregate of the which is the subject- matter of the market value of the shares issued conveyance, when the property or allotted, in exchange or of the transferor company located otherwise, and the amount of in the State of West Bengal is consideration paid by such transferred to the transferee transferor company, for such company by way of such amalgamation, whichever is higher; amalgamation, merger, (b) by the resulting company, for reconstruction, or demerger or such reconstruction or demerger- companies under the decree Provided that in case of of final order of any Civil Court reconstruction or demerger, the or every order of the Tribunal amount of such duty Chargeable under section 394 of the under this item shall not exceed. Companies Act, 1956: (i) an amount equal to two Provided that on and after the per centum of the true market constitution of the National value of the immovable property Company Law Tribunal, the located within the State of West expression ‘High Court’ shall be Bengal of the transferor read as ‘Tribunal’. company, or (ii) an amount equal to half per centum of the aggregate of the market value of the shares issued or allotted, to the resulting company and the amount of consideration paid for such demerger, whichever is higher.”; 5. 31. Exchange of property Same duty as conveyance (No. ‘A’ fee 23) on market value of the property of greatest value 6. 32. Further Charge Rupees Ten for every `500 or ‘A’ fee subject to a Instrument of, that is to say, any partthereof, for an amount maximum of ` 55,000 instrument imposing a further secured by such deed, subject to w.e.f. 01.06.2014 charge on mortgaged property – the maximum of `1 lakh w,e,f. (b) when such mortgage is one of 01.06.2014 the description referred to in clause (b) of Art. no. 40 (that is , without possession)- (ii) if possession is not given

7. 33 . Gift 0.5% of the market value of the ‘A’ fee i) When made to a member of property a family

52 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No.

ii) When made to others Same duty as conveyance (No.23) Same as above 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 for a term not exceeding one (No. 16) for the whole amount sum payble under the year; paid, payable or deliverable under lease. 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 The same duty as a Conveyance ‘A’ fee on amount be for a term exceeding ten (No. 23) for a consideration equal equal to two years’ years but not exceeding thirty to three times the amount or value rent. years; of the average annual rent reserved. (iv) where the lease purports to The same duty as a Conveyance Same as above. be for a term exceeding thirty (No. 23) on the market value of the years and for any term property which is the subject- renewed. matter 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 ‘A’ fee on the amount for a term not exceeding thirty (No. 23) for a consideration equal of fine, premium or years; to the amount or the value of such money advanced. fine or premium or money advanced, or security charges advanced, as set forth in the lease. (ii) Where the lease purports to The same duty as a Conveyance be for a term exceeding thirty (No. 23) on the market value of the ‘A’ fee years and for any term property which is the subject- renewed or in perpetuity or matter of the Lease. where no term is mentioned. (c) where such lease is granted for a fine or premium, or for money

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 53 FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No. advanced, or for development charges advanced,’ or for security charges advanced, in addition to rent reserved. (i) where the lease The same duty as a Conveyance purports to be for a term (No. 23) for a consideration equal not exceeding thirty years; to the amount or value of such fine or premium or advanced as ‘A’ fee 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 The same duty as a Conveyance to be for a term exceeding (No. 23) on the market value of thirty years and for any the property which is the subject- term renewed or in matter of the lease; or an perpetuity or where no aggregate of Stamp duties as a term is mentioned.(There conveyance (No. 23) on rent are some other clauses and (three times of the average annual explanations.) rent) and premium or money advanced or security charges advanced, whichever is higher: [N.B.:- When the State Govt. or Provided that in any case, when Government of India or an agreement for a lease is any authority under the stamped or a lease in pursuance State Government or of such agreement is Government of India or subsequently executed, the duty any undertaking of the on such lease shall not exceed State Govt. or Government rupees ten.” of India transfers on sale/ settlement/ 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

54 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 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 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, Same as above sent 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 thereof; value twenty rupees; (aa) of any goods including Ten paise for every `5000 or part currency exceeding in thereof; value 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 thereof; forward contract of commodities traded

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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 Fifty 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 Ten paise for every `5000 or part contracts traded through an thereof association or otherwise. 10. 43A. Note or record of transaction (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 Fifty paise for every `5000 or part sale of any goods or thereof ; commodities , excluding currency and interest rate relating to forward contract, exceeding in value twenty rupees ;

aa)if relating to purchase or Five paise for every `5000 or part sale of any goods or thereof; commodities excluding currency and interest rate relating to forward contract, exceeding in value twenty rupees but not delivered ab) if relating to purchase or Five paise for every `5000 or part sale of any goods or thereof; commodities, excluding currency and interest rate relating to forward contract,

56 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No. exceeding in value twenty rupees relating to future and options trading ; ac) if relating to purchase or Five paise for every `5000 or part sale of any goods or thereof; commodities, 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 One paise for every ` 5000 or sale of currency and part thereof; interest rate relating to forward contract, including future and premium options contract and also including all exercise and assigned contracts ; (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 Five paise for every `5000 or options trading part thereof ;

iv) if relating to forward Five paise for every `5000 or contracts including part thereof ; futures and premium on

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 57 FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 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) 0.5% of the market value of the 11. 45. Partition Same as above separated share or shares of the property

12. 48. Power of Attorney “E” fee ”(g)when given 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 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;

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(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 Rupees twenty thousand the property exceeds rupees one crore but does not exceed rupees one and half crore; (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 Rupees seventy five thousand of the 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 (a) Up to `500 `20 `7 (b) Up to `10000 `50 (c) Up to `50000 `100 (d) Exceeding `50000 `150 14. 61. Surrender of the lease, Rupees one hundred irrespective of the term of lease.” When such lease is chargeable with duty; Exemption. Surrender of the lease, when such lease is exempted from duty.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 59 FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No. 15. 63. Transfer of Lease

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. Same as conveyance on the market Same as conveyance. b) in any other case 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 in favour of the member(s) of his/ her family, the market value of the property shall be reassessed at the

60 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No.& Name of Article Rate of Stamp Duty Rate of Regn. Fee No.

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 Rs. 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).

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 61 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.

62 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 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. Verfication 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 63 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 ` 10000/- `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 ` 2,00,000/- but does not exceed ` 5,00,000/- `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 the party under sec. 52 of the Act ` 1.00 per document 3 For writing application- (a) in the printed for ` 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

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.

64 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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

9. Important Notifications and circulars issued

Sl. Notification/ circular no. Subject matter in brief No. with date 1 1250 – FT dated 22.07.2015 Amendment in W.B. Stamp Rules, 1994 pertaining to payment of stamp duty exceeding `1,00,000 is to be made compulsorily through electronic payment mode w.e.f. 01.07.2016 ( vide 916 – FT dated 29.06.2016).

2 01/IGR dated 05.08.2015 Specification of certain areas of South 24 Pgs & North 24 Pgs. distributed over three Action areas of New Town and Kolkata Development Authority under Article 23(b) to Schedule IA of Indian Stamp Act, 1899. 3 1348 – FT dated 05.08.2015 Benefit of exemption of stamp duty and regn. fees between the joint venture of the Govt./Govt. authority/ Govt. undertaking with private entity (SPV). 4 03/IGR dated 21.12.2015 Amendment in W.B. Registration Rules, 1962 for preservation of books and other documents of Registration offices in digitally signed PDF format. 5 2052 – FT dated 27.12.2015 Amendment in PUVI Rules, 2001 for performing various functions through e-Nathikaran. 6 62 – FT dated 15.01.2016 Remittance of stamp duty and other Registration charges for sale/transfer of properties under BSUP & IHSDP of JNNURM subject to certain conditions. 7 02/IGR dated 01.07.2016 Amendment in W.B. Registration Rules, 1962 for defining slab of stamp duty and Regn. fees to be paid compulsorily through electronic payment mode which shall be remitted directly into GRIPS. 8 682 – L dated 28.07.2016 Amendment to Section 3 of Indian Stamp Act, 1899 pertaining to outsourcing the collection of stamp duty on trading volumes of marketable shares, securities and commodities w.e.f. 01.08.2016 (vide no. 1197 – FT dated 16.08.2016). 9 1256 – FT dated 26.08.2016 Payment of stamp duty exceeding `50,000 is to be made compulsorily through electronic payment mode w.e.f. 01.09.2016.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 65 FINANCE DEPARTMENT Sl. Notification/ circular no. Subject matter in brief No. with date 10 1692-FT/O/2E-42/ 2016 Exemption of stamp duty and registration fees in the deed of Stamp dt.24/11/2016 direct purchase of land by various departments as per decision of DLPC 11 1693-FT/O/2E-42/ 2016 Exemption of stamp duty and registration fees on the deed of Stamp dt. 24/11/2016 gift to the District Primary School Board under GTA (Deptt. of Education) for establishing primary school within GTA. 12 256-L dt. 06/03/2017 Amendment to sec.2 of Indian Stamp Act, 1899 pertaining to outsourcing of the collection of stamp duty on trading volumes of marketable shares, securities and commodities with change in rates w.e.f. 7/3/2017(vide no. 449-FT dt. 06/ 03/2017) 13 450-FT dt. 06/03/2017 Registration fees @1% of market value rounded to nearest whole rupee 14 451-FT dt. 06/03/2017 Remission of 20% of registration fee if registration of flats etc. is done within 1 year of completion 15 550-FT dt. 20/03/2017 Regarding cap in case of proprietary transaction per day per member by the trading members under article 43A of Schedule 1A of the Indian Stamp Act. 16 03/IGR dt.16.08.2017 Application procedure for procuring assessment/ chargeability slip for registration of property through on-line mode with effect from 16.08.2017. 17 1477-F.T.dt.21.08.2017 To designate the officers of the Directorate of Registration & Stamp Revenue as designated officer, appellate officer and Reviewing officer responsible for making delivery of deeds within stipulated time period in exercise of power of RTPS Act, 2013. 18 1478-F.T.dt.21.08.2017 Fixing stipulated time period for making delivery of documents and the officers responsible for rendering such service in exercise of the power of RTPS Act, 2013.

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.

66 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 4328.00 0.67 85.00 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 4238.00 84.29 1.95% Directorate of Registration and Stamp Revenue’s own figures, not taken from AG, West Bengal

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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 67 FINANCE DEPARTMENT 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. 244 out of 244 registration offices (including newly created and established 5 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. The registration office at Kalimpong in the district Darjeeling was computerized w.e.f. 20.6.2012. 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. 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 256 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.

68 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 69 FINANCE DEPARTMENT 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 255 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. 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.

70 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT d) e-stamping  The system was primarily started in 10 registration offices. At present this system has now been incorporated in all 256 Registration offices.  Payments are being made through e-portal (GRIPS)  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 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 a 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 ane-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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 71 FINANCE DEPARTMENT 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, 15 (fifteen) large offices have been bifurcated till the period under report – 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 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. No. of files/cases received, disposed of and pending at the Directorate Financial Opening New Cases Total No. of cases Percentage of cases No. of cases Year balance added cases disposed of disposed of pending at the end of the year 2010-11 165 6827 6992 6809 97.38 % 183 2011-12 183 10992 11175 10786 96.52 % 389 2012-13 389 9175 9564 9122 95.38 % 422 2013-14 422 9230 9652 9487 98.29 % 165 2014-15 165 5326 5491 5360 97.61% 131 2015-16 131 5824 5955 5834 97.97% 121 2016-17 121 6311 6432 6112 95.02% 320

72 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT DIRECTORATE OF AGRICULTURAL INCOME TAX

The Directorate of Agricultural Income Tax is one of the oldest Directorates of Government of West Bengal, which is 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 under the Bengal Agricultural Income Tax Act, 1944 and to collect Cess from Tea Estates under the West Bengal Primary Education Act, 1973 and the West Bengal Rural Employment and Production Act, 1976. Over the years, the Directorate has been entrusted upon 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 and CESC Ltd., who are the two licensees and collectors of electricity duty, is also entrusted upon the offices of the Agricultural Income Tax Directorate. Organisational Structure The Directorate is headed by the Commissioner of Agricultural Income Tax, West Bengal, appointed under section 21 of the Bengal Agricultural Income Tax Act, 1944 and has another branch, namely, Directorate of M.B. Tax and U.L. Taxes. The Commissioner, Agricultural Income Tax is the Ex-Officio Commissioner of the Multi-storeyed Building Tax and Urban Land Taxes. The Commissioner, Agricultural Income Tax is also the Commissioner of Entertainments Tax, West Bengal. Below the Commissioner, there are 3 posts of Additional Commissioner – two for A.I. Tax Branch and one for M.B. Tax Branch. At present, the A.I. Tax Branch of the Directorate has 20 (twenty) Regional Offices in different districts. For administrative convenience, the Regional Offices have been divided under four circles viz. Kolkata, Howrah, Burdwan and Malda Circles each headed by a Deputy Commissioner. Assistant Commissioners are the first appellate authorities and the Agricultural Income Tax Officers and Building Tax Officers are assessing authorities. Below them, Inspectors perform very important roles. In each office, from Group-D employees to Head Assistant, the usual staff pattern is followed. Commissioner of Agricultural Income Tax  Additional Commissioner  Deputy Commissioner  Assistant Commissioner  Agricultural Income Tax Officer (including Building Tax Officer)  Inspector  Staff

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 73 FINANCE DEPARTMENT Acts and Rules administered

The following Acts are administered by the Directorate:  The Bengal Agricultural Income Tax Act, 1944;  The West Bengal Primary Education Act, 1973; (for the limited purpose of collection of Education Cess from tea estates).  The West Bengal Rural Employment and Production Act, 1976; (for the limited purpose of collection of Rural Employment Cess from tea estates)  The West Bengal Amusements Tax Act, 1922;  The West Bengal Entertainments and Luxuries (Hotels & Restaurants) Tax Act, 1972;  The West Bengal Entertainment-cum-Amusement Tax Act, 1982;  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 transitory 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 2016-17

The West Bengal Rural Employment and Production Act, 1976

Tea estates are exempted from payment of Rural Employment Cess for a period of one year with effect from 01.04.2016 under Notification No. 1417-F.T. dated 21.09.2016.

The West Bengal Primary Education Act, 1976

Tea estates are exempted from payment of Education Cess for a period of one year with effect from 01.04.2016 under Notification No. 1416-F.T. dated 21.09.2016.

Staff pattern and present staff strength

The total sanctioned strength of the Directorate, inclusive of all categories of employees is 379 only as on 31.03.2017

Designation of Post Sanctioned Strength Present Strength Vacancy Commissioner 1 1 Nil Additional Commissioner 3 3 Nil Deputy Commissioner 5 5 Nil Assistant Commissioner 6 2 4 Agricultural Income Tax Officer 42 37 5 P.A. (Schedule B), Grade-I 1 Nil 1

74 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Designation of Post Sanctioned Strength Present Strength Vacancy P.A. (Schedule B), Basic Grade 5 4 1 P.A. to C.A.I.T. 1 Nil 1 Administrative Officer 1 1 Nil Surveyor 1 1 Nil Inspector 58 27 31 Head Clerk 26 23 3 Upper Division Clerk 55 17 38 Lower Division Clerk 58 23 35 Typist Grade-I 2 2 Nil Typist 3 2 1 Driver Grade-I 1 1 Nil Driver 1 Nil 1 Muharrir Grade-II 1 1 Nil Record Supplier 1 1 Nil Chainman 2 Nil 2 Group-D, Grade-I 35 22 13 Group-D, Basic Grade 70 4 66 Total 379 177 202

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):  Agricultural Income Tax on Tea under the Bengal Agricultural Income Tax Act, 1944  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):  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  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  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  Electricity Duty from CESC Ltd. and WBSEDCL under the Bengal Electricity Duty Act, 1935  Charges on Lottery Draw under the West Bengal Lotteries (Regulation on Payment of Charges for Draw) Rules, 2011

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 75 FINANCE DEPARTMENT B) Other Regular work like  Issuing Permission for holding non-cinema entertainment programmes  Issuing Registration Certificate to new assessees, wherever applicable  Detection of new cases and inspection of existing cases  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 2016-17, the following seven applications for subsidy were taken up. After all the necessary verifications, recommendations in favour of 3 (three) applicants were sent to the Government for consideration. A. The following Table provides for the details of performance pertaining to subsidy matters in the year, 2016-17: Sl. Name of beneficiary MTCs Amount Subsidy Recommended Status No. (Rs. Crore) (Rs. Crore) 1. London Paris Cinema Halls, 5.31 2.44 Granted fully Mukti World, Gariahat by Govt. 2. PVR Ltd., DCN Mall, 9.92 8.56 Pending Jessore Road before Govt. 3. Savin World Resorts 9.24 2.36 Pending before Pvt. Ltd., Siliguri Govt. 4. INOX Leisure Ltd., 6.27 Under process Rangoli Mall, Howrah 5. Carnival Films Entertainment 5.75 Under process Pvt. Ltd. 6. INOX Leisure Ltd., 20.13 Under process Pending before Quest Mall, Kolkata Govt. 7. RDB Big Cinemas, 4.87 Under process Sector V, 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 GST as three Acts, namely the Bengal Amusements Tax Act 1922, the WB Entertainment-cum-Amusement Tax Act 1982 and the WB Entertainments & Luxuries (Hotels & Restaurants) Tax Act 1972 which the DAIT are currently administering, are supposed to be subsumed in GST. Hence, DAIT officials are maintaining a close liaison with the Human Resources Development (HRD) Cell, Commercial Taxes Directorate and getting the officers, inspectors and the staff involved in different kinds of training programmes conducted by HRD Cell, Commercial Taxes Directorate for capacity-building pertaining to GST as decided by Govt. Following are the details of the programmes Agricultural Income Tax officials have already participated in for getting trained for GST work which has taken effect from 1 July 2017:

76 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Training Programmes Period of Training Participants VAT Act, 2003 03.08,2016-05.08.2016 Senior Officials VAT Act, 2003 20.09.2016-27.09.2016 Officers of AI Tax Service Tax matters as imparted by Deloitte 04.10.2016 Deputy Commissioner Model GST Laws 19.10.2016-21.10.2016 Senior Officials Model GST Laws Dec 2016-Jan 2017 AITOs & Inspectors GST Act March 2017 Staff below Inspector GST & GSTN Feb-Mar 2017 Officers GST & GSTN Feb-Mar 2017 Inspectors & the Staff e-Waste Management Three-day Programme in Officers & Inspectors Awareness March 2017 Status of Computerisation Government has given administrative approval for computerization of the Directorate in March 2011. After that, desktop PCs have been installed at all the 20 regional offices under the Directorate as well as the headquarters. The process of computerization of all district offices is in progress. Webel Technology Limited is developing the software for the purpose. Process has also been initiated to ensure online payment of taxes. The Directorate of Agricultural Income Tax, West Bengal is in the process of implementing the policy of ‘ease of doing business’ of the Government. Major initiatives have been taken to re-engineer quicker and transparent process of rendering services. With the launch of its website www.wbaitax.gov.in, the Directorate has made all the services easily available to the tax-payers in a simple, user-friendly manner as well as allowed interested citizens to gather information about its functioning and organization. For effectively operating in the e-service regime, amendments have been made in Rules to introduce online payment of tax through Government Receipt and Portal System (GRIPS), online registration, online filing of return etc. Achievements Financial Achievements in 2015-16 Agricultural Income Tax and other Tax Amount of %Growth in Amount of Expenditure Heads Collection Collection over Expenditure as % of ( in `) Previous year ( in `) collection 0022-00-101 Taxes on Agricultural Income 7,27,77,805/- -32 4,06,08,515/- 56 0029-00-103-005 R.E. Cess on Tea Estates 14,43,907/- -62 59,86,902/- 288 0029-00-103-009 E. Cess on Tea Estates 6,34,065/- -88 0035-Taxes on immovable Property-M.B. Tax - - 72,71,381/- - 0035-Taxes on immovable Property-U.L.Taxes - - 0045-00-101-Entt. Tax 1,12,65,70,801/- 23 2,48,70,845/- 1 0045-00-102-001 Betting Tax 13,68,93,202/- 3 0045-00-105-001 Luxury Tax 70,18,98,042/- 14 0075-00-103-002 Collection of fees under W.B. State Lotteries 97,06,00,000/- 4 - Total 301,08,17,822/- 11 7,87,37,643/- 3

Directorate of Agricultural Income Tax’s own figures, not taken from AG, West Bengal

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 77 FINANCE DEPARTMENT Financial Achievements in 2016-17

Agricultural Income Tax and other Tax Amount of %Growth in Amount of Expenditure Heads Collection Collection over Expenditure as % of ( in `) Previous year ( in `) collection 0022-00-101 Taxes on Agricultural Income 5,73,72,834 -21 4,25,49,786 74 0029-00-103-005 R.E. Cess on Tea Estates 9,34,700 -35 48,97,371 370 0029-00-103-009 E. Cess on Tea Estates 3,89,835 -39 0035-Taxes on Immovable Property-M.B. Tax - - 68,50,458 - 0035-Taxes on Immovable Property-U.L.Taxes - - 0045-00-101-Entt. Tax 1,10,14,43,426 -2 2,61,07,386 1 0045-00-102-001 Betting Tax 15,25,78,829 11 0045-00-105-001 Luxury Tax 79,21,33,080 13 0075-00-103-002 Collection of fees under W.B. State Lotteries 82,75,00,000 -15 - - Total 2,93,23,52,704 -3 8,04,05,001 3

Directorate of Agricultural Income Tax’s own figures, not taken from AG, West Bengal

78 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Number of cases registered, disposed of and pending The major part of the Directorate’s work involved disposal of Assessment, Appeal and Revision cases during the year 2015-16 Item and Act Opening No. of cases No. of cases No. of cases balance as added during disposed of pending as on 1.4.2015 the year during the year on 2015-16 2015-16 31.3.2016 1. Assessment (a) B.A.I.T.Act., 1944 3152 1221 907 3466 (b) W.B.P.E.Act, 1973 9853 1459 2159 9153 (c) W.B.R.E.P.Act,1976 9852 1461 2157 9156 (d) B.A.T.Act, 1922 5498 748 812 5434 (e) W.B.E.L.(H & R) T. Act, 1972 3018 4026 3741 3303 (f ) West Bengal Entt-Cum- Amusement Tax Act, 1982 11006 2533 2779 10760 Remark: Difference between Closing Balance of previous year and Opening Balance of the present year is due to rectification of figures by some of the District offices. 2. Appeal (a) B.A.I.T.Act, 1944 1457 05 53 1409 (b) W.B.P.E.Act, 1973 And W.B.R.E.P. Act,1976 15 Nil Nil 15 (Combined figures) (c) B.A.T. Act, 1922 26 10 12 24 (d) W.B.E.L. (H & R)T. Act, 1972 83 14 19 78 (e) W.B.E.A.T.Act,1982 27 14 4 37 (f) Electricity Duty Act, 1935 Nil Nil Nil Nil 3. Revision & Second Appeals (a) B.A.I.T.Act, 1944346 Nil Nil 346 (b) W.B.P.E.Act, 1973 And 53 Nil Nil 53 W.B.R.E.P.Act, 1976 (Combined figures) (c) B.A.T. Act, 192267 Nil Nil 67 (d) W.B.E.L.(H&R)Tax Act, 1972 37 Nil Nil 37 (e) W.B.E.A.T.Act,1982 7 Nil Nil 7

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 79 FINANCE DEPARTMENT The major part of the Directorate’s work involved disposal of Assessment, Appeal and Revision cases during the year 2016-17

Item and Act Opening No. of cases No. of cases No. of cases balance as added during disposed of pending as on 1.4.2016 the year during the year on 2016-17 2016-17 31.3.2017 1. Assessment (a) B.A.I.T.Act., 1944 3987 1230 1007 4210 (b) W.B.P.E.Act, 1973 9579 1502 1003 10078 (c) W.B.R.E.P.Act,1976 9582 1502 1003 10081 (d) B.A.T.Act, 1922 5720 905 434 6191 (e) W.B.E.L.(H & R) T. Act, 1972 3840 4798 4351 4287 (f ) West Bengal Entt-Cum- 10615 2122 1894 10843 Amusement Tax Act, 1982

Remark: Difference between Closing Balance of previous year and Opening Balance of the present year is due to rectification of figures by some of the District offices.

2. Appeal (a) B.A.I.T.Act, 1944 1457 05 53 1409 (b) W.B.P.E.Act, 1973 And 15 2 17 Nil W.B.R.E.P. Act,1976 (Combined figures) (c) B.A.T. Act, 1922 26 Nil 8 18 (d) W.B.E.L. (H & R)T. Act, 1972 83 5 23 65 (e) W.B.E.A.T.Act,1982 27 9 6 30 (f) Electricity Duty Act, 1935 Nil Nil Nil Nil 3. Revision & Second Appeals (a) B.A.I.T.Act, 1944 346 Nil Nil 346 (b) W.B.P.E.Act, 1973 And 53 Nil Nil 53 W.B.R.E.P.Act, 1976 (Combined figures) (c) B.A.T. Act, 1922 67 Nil Nil 67 (d) W.B.E.L.(H&R)Tax Act, 1972 37 Nil Nil 37 (e) W.B.E.A.T.Act,1982 7 4 Nil 11

80 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT DIRECTORATE OF ELECTRICITY DUTY

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.). Organisational structure

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 81 FINANCE DEPARTMENT Staff pattern and present staff strength The total sanctioned strength of the Directorate inclusive of all categories of employees is 60 only.

Designation of Post Sanctioned Strength Present Strength Vacancy Director 01 01 Nil Chief Inspecting Officer 01 Nil 01 Senior Inspecting Officer 02 Nil 02 Inspecting Officer 09 03 06 Administrative Officer 01 Nil 01 Junior Inspecting Officer 09 05 04 Assistant Inspecting Officer 04 Nil 04 Head Clerk 01 01 Nil Upper Division Clerk 07 06 01 Lower Division Clerk 08 01 07 Typist, Grade-I 02 Nil 02 Typist 02 01 01 Group ‘D’ employee 14 05 09 Total 61 23 38

The absence of personnel in the respective above-mentioned cadre is hindering efficient monitoring of duty payers. Efforts are undertaken to fill up the vacancies early. The Directorate has two zonal offices at Asansol and Jalpaiguri. The headquarters is situated in Kolkata. The addresses and telephone numbers of the headquarters and its two zonal offices are as follow: Headquarters : Annexe Building-III (6th & 7th Floors) Commercial Tax Building Complex 14, Beliaghata Main Road, Kolkata – 700 015 Telephone No.: (033) 2251-0106 Asansol Zonal Office : P.O. Radhanagar Road, Burnpur, Dist. Burdwan Telephone No: (0341) 225-3669 Jalpaiguri Zonal Office : State Bank Crossing, P.O. & Dist. Jalpaiguri Telephone No.: (03561) 230 466

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

82 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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. 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. These are detailed in Table ‘A’ and ‘B’ respectively. 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 (i) of the Bengal Duty on Inter-State River Valley Authority Electricity (Amendment) Act, 2009, the Governor is pleased hereby to appoint the 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, 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. 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 Schedule of the Act which are given in Table ‘A’ and Table ‘C’ respectively. Rules and amendments made under the Act through new notifications issued during 2009-10: 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).

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 83 FINANCE DEPARTMENT As far as collection and realization of electricity duty is concerned, the Act envisages collection and realization both from licencees and persons other than licencees in terms of Sections 5(1) and 5(4) of the aforesaid Act.

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 ssessesd 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 ssesses 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

84 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 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 1.14

Number of files received, disposed of and pending during 2015-16

(H.Q., Asansol Zonal Office and Jalpaiguri Zonal Office combined)

Category No. of files pending No. of files No. of files No. of files in the beginning of added disposed of pending at the the year end of the year Waiver 24 62 57 29 Refund 49 65 60 55 Own generating plant 856 745 463 1138

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 85 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 2016-2017, the Directorate has made a net profit amounting to ` 27,94,78,156/- (Rupees Twenty seven crore ninety four lakh seventy eight thousand one hundred and fifty six only). The net profit is calculated by deducting all expenditures of all lottery draws and pay and allowances of employees etc. At present, more than 3 lakh people are associated with the lottery trade.

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 2 2 Senior Accountant 1 Nil 1 Upper Division Clerk 24 17 7 Accountant 1 1 Nil Store Keeper 1 Nil 1 Cashier 1 1 Nil Bengali Translator 1 1 Nil Lower Division Clerk 27 Nil 27 Telephone Operator 1 Nil 1 Typist 2 Nil 2 Driver 2 Nil 2 Cash Collecting Sarkar 3 Nil 3 Record Supplier 1 Nil 1 Group ‘D’ staff 11 5 6 Total 81 27 54

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 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 starting from the printing of tickets in the Government Security Press to

86 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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. This fact may be perceived from the present market trend of West Bengal State Lottery where more than 90% (sometimes 100%) tickets are sold for lottery draws. 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. Current 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 & 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. A joint agreement is signed with the West Bengal Lottery Stockists Syndicate Pvt. Ltd. in this regard. Acts administered The West Bengal State Lottery is organized, conducted and promoted in terms of the provisions of (i) The West Bengal State Lottery Rules, 1968. (ii) The Lotteries (Regulation) Act, 1998. (iii) The Lotteries (Regulation) Rules, 2010. (iv) The West Bengal Lotteries (Regulation on Payment of Charges for Draw) Rules, 2011. Status of Computerisation At present, arrangements have been made to install one separate unit of several computers for running the transmission of data to Kolkata Pay & Accounts Office – II through e-CTS system viz. e-mudra and e-billing. Achievements Net earnings for the period from 2011-12 to 2016- 2017 in Rupees (`) Financial Collection Total Expenditure Net Earnings Percentage Year Expenditure as a % of Increase on Profit Collection (Base Year 2009-10) 1 2 3 4 5 =(2-3) 6 2011-12 45,20,22,979 36,81,18,554 81.44% 8,39,04,425 ———- 2012-13 71,35,30,357 46,50,15,727 65.17% 24,85,14,630 296.18% 2013-14 68,08,78,088 45,39,98,455 66.68% 22,68,79,633 270.40% 2014-15 66,78,37,340 38,93,63,000 58.30% 27,84,74,340 331.89% 2015-16 67,57,95,807 37,27,30,931 55.15% 30,30,64,876 361.20% 2016-17 68,27,89,908 40,33,11,752 59.07% 27,94,78,156 Directorate of State Lottery’s own figures, not taken from AG, West Bengal

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 87 FINANCE DEPARTMENT Number of files received, disposed of and pending Financial Year Total no. of files, letters etc. Total no. of files, letters etc. received disposed of 2011-2012 1117 767 2012-2013 1328 1260 2013-2014 1374 1263 2014-2015 2221 1167 2015-2016 2455 712 2016-2017 2404 2644 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. New Initiatives : A. Generation of Revenue: 1. Modification of schemes- Constant interaction is done with buyers and sellers. On the basis of the feedback received from the market as well as analysis of the trends, the schemes are effectively modified to increase the sales. 2. Timely disbursement of prizes/incentives- Utmost care has been taken to disburse the claims within a short period of time. This has encouraged the buyers and the sellers. 3. Interaction with agents/sellers- A database covering details of agents and sellers has been made. Therefore, the feedback mechanism enables the Directorate to pursue a need-based marketing strategy. 4. Increase in sales- All the above steps have ensured a sharp increase in sales of lottery tickets during this financial year. Augmentation of number of draw-wise lottery tickets during 2014-15

Name of Draws Tickets printed during Tickets printed during Quantum of increase during the year 2015-16 the year 2016-2017 the year 2016-17 (` in Lakh) (` in Lakh) (` in Lakh) Bangalakshmi 27.50 27.50 Nil Bangabhumi Super 17.50 17.50 Nil Bangasree Super 12.50 12.50 Nil New Year Bumper 37.50 38.75 1.25 Holi Bumper 37.50 38.75 1.25 Nababarsha Bumper 41.25 42.50 1.25 Rathayatra Bumper 28.75 30 1.25 Puja Bumper 36.25 37.50 1.25 Diwali Bumper 38.75 40 1.25 Directorate of State Lottery’s own figures, not taken from AG, West Bengal

88 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Maintenance of accounts & audit

Books of accounts are maintained properly. Salary accounts of the Directorate are computerized by the COSA, software developed by the NIC. All reports and returns for Income Tax as well as Sales Tax are submitted regularly within the stipulated time. The Directorate has deducted Income Tax to the tune of `2,45,52,489/- (Rupees Two crore forty five lakh fifty two thousand four hundred and eighty nine only) during 2016-17 and remitted the same to the Income Tax authorities. In addition, an amount of `3,93,05,000/- (Rupees Three crore ninety three lakh five thousand only) as the Administrative Charge and `3,40,00,000/- (Rupees Three crore forty lakh only) as Charges on Lotteries 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 2014-2015 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. Wide publications in leading dailies regarding different aspects of draws are made so that people at large get required information well ahead. Result of each draw is also published in leading dailies for the common people.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 89 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. 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 and 10 Appeal cases were disposed of. There were no Revision 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. 4) No R.T.I. applications were filed in the course of the year and there are no pending applications lying undisposed.

90 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Staff pattern and present staff strength of the Director of Entry Taxes :

Sl. No. Designation of Post Sanctioned Strength Present Strength Vacancy 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/ 3 1 2 Typist Gr.I 11. Telephone Operator 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 05 58

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 files Number of files Number of files year pending in the added during the year disposed of pending at the beginning of the during the year end of the year year 2015-16 Nil 460 450 10 2016-17 10 395 400 05

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 91 FINANCE DEPARTMENT BUREAU OF INVESTIGATION

Bureau of investigation is the investigative agency of the Directorate of Commercial Taxes under Finance (Revenue) Department entrusted upon with the work of investigation or inquiry into cases of alleged or suspected evasion of sales tax and malpractices connected therewith. The Bureau was given statutory authority on 23-03-1974. The Bureau of Investigation constituted under sub-section (1) of section 7 read with clause (e) of section 107 of the Bengal Finance (Sales Tax) Act, 1941 is now discharging its functions through three functional units – Unit-1, Unit-2 and Unit-3 vide Notification No. 285 F.T. dated 12-03-2013.

Organisational structure Bureau of Investigation (Unit-1) is headed by a Special Officer of the rank of Additional Commissioner, Commercial Taxes. The hierarchy of the organisational structure of the unit is as under:

Additional Commissioner  Senior Joint Commissioner    

Joint Deputy Sales Tax Officer Commissioner Commissioner 

Assistant Sales Tax Officer Acts and Rules administered This unit of Bureau is engaged in the investigation into the alleged or suspected evasion of sales tax and malpractices connected therewith under the West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995, the West Bengal Value Added Tax Act, 2003 and the West Bengal Value Added Tax Rules, 2005 and the Central Sales Tax Act, 1956 and the Central Sales Tax (Registration & Turnover) Rules, 1957 and the Central Sales Tax (West Bengal) Rules, 1958 respectively. Bureau of Investigation (UNIT-I) The Bureau of Investigation (Unit-1) comprises two wings – Civil Wing and Police Wing and is headed by a Special Officer of the rank of Additional Commissioner. The staff strength (sanctioned and present) is as under : Staff pattern and present staff strength : Civil Wing Designation of Post Sanctioned Present Vacancy Strength Strength Addl. Commissioner, Commercial Taxes & Special Officer 01 01 Nil Senior Joint Commissioner, Commercial Taxes ** 01 - Joint Commissioner, Commercial Taxes ** 04 -

92 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Designation of Post Sanctioned Present Vacancy Strength Strength Deputy Commissioner, Commercial Taxes 01 05 - Commercial Tax Officer 03 11 - Assistant Commercial Tax Officer 27 36 - P.A. to Special Officer 01 01 Nil P.A. (Gr. II), Schedule B 02 Nil 02 Head Clerk 01 Nil 01 Upper Division Clerk 12 03 09 Lower Division Clerk 05 03 02 Typist (Grade-I) 01 01 Nil Typist (Basic Grade) 03 Nil 03 Telephone Operator (Grade-I) 01 Nil 01 Telephone Operator (Basic Grade) 01 Nil 01 Driver (Grade-I) 02 Nil 02 Driver (Basic Grade) 02 Nil 02 Steno-Typist-Clerk 01 Nil 01 Assistant Caretaker 01 01 Nil Record Supplier 01 Nil 01 Peon/ Orderly Peon 20 03 17 Farash 01 Nil 01 Night Guard 01 Nil 01 Darwan 01 Nil 01 Sweeper 01 01 Nil ** Variable due to scale-linked designation.

Police Wing

Designation of Post Sanctioned Present Vacancy Strength Strength Deputy Inspector General of Police 01 Nil 01 Superintendent of Police 01 Nil 01 Deputy Superintendent of Police 01 01 Nil Inspector of Police 06 Nil 06 Sub-Inspector of Police 09 Nil 09 Assistant Sub-Inspector of Police 03 Nil 03 Constable 22 09 13 Police Driver 02 Nil 02 Total 45 10 35

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 93 FINANCE DEPARTMENT Objectives/ Nature of Work/ Responsibilities

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. Unit-1 of the Bureau of Investigation has jurisdiction over the dealers of Corporate Division, Chowringhee Circle, South Circle, Dharmatala Circle, Barabazar Circle and Behala Circle of Commercial Taxes Directorate. The Bureau of Investigation (Unit-1) also takes part in the meetings convened by the Regional Economic Intelligence Committee (REIC) and shares information with the departments like Income Tax, Customs and Central Excise. Current Policy/ Circulars At present, the investigative work of this unit of Bureau of Investigation is being conducted following a circular issued by the Commissioner, Commercial Taxes of West Bengal on 14-10-2014. The circular aims at conducting investigative work in a systematic manner maintaining logical procedure and conducting them expeditiously. Following the circular, show-cause notice is being issued to the dealer inviting his explanations/ rebuttals in writing to the specific findings of an investigation. The show-cause notice is sent to the dealer by speed post as well as by communication to the dealer’s e-mail address. On every point of suspected evasion, written admission by the dealer or reasons for dispute made by the dealer is being obtained. In this way, the investigation procedure is made sounder and logical so that economic offences can be contained more meaningfully having positive impact on augmentation of revenue.

94 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Now the proceedings initiated by the Bureau both in respects of investigation and goods seizure cases are entered in the ‘e-Anti-evasion System’ module. This helps in maintaining the information in respect of such cases in soft version and making them accessible to all officers of the directorate. Status of Computerisation Computers are extensively used in the day-to-day functioning of this unit of Bureau of Investigation. Every investigating officer has got a computer with internet connection and other sections of the office are also equipped with computers, the total number amounting to 40 (forty), 35 (thirty five) of them being functional. Achievements Over the years, the Bureau of Investigation has increased the search and seizure operations to unearth tax evasion by unscrupulous traders and realised the evaded tax. The trend continues for 2016-17 also. The trend will be clear from the comparative study as given in the following table: Financial Opening New Total Total No. of Cases % of Cases No. of Cases Year Balance Cases Cases Disposed of Disposed of Pending at the end of the year 2013-14 386 301 687 252 37 435 2014-15 435 523 958 504 53 454 2015-16 454 705 1159 720 62 439 2016-17 439 837 1276 885 69 391

There is, however, another way to look at the achievements of this unit of Bureau of Investigation. The achievement may be judged from the point of view of realisation of evaded tax and the unit has been able to retain the achievement over the years. The following table indicates the volume of evasion detected by Unit-1 and amount of realisation:

Financial Concealment of Estimated False claim Estimated Amount year sales /purchases evaded tax of ITC / evaded tax realised detected ( ` in lakh) tax exemption ( ` in lakhs) ( ` in lakh) ( ` in Crore) (` in lakh) 2013-14 141900 8517 219300 8773 *13434 2014-15 196143 7814 246057 12303 *21135 2015-16 256500 32120 164760 8239 *29104 2016-17 145253 16049 197550 9876 7488

*The figures represent the overall collection and include realization on account of evasion of taxes noted above and realization from defaulting dealers (` 21,180 lakh) as well.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 95 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 19.01.2015 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 1 Nil 2. Judicial Member 3 Nil 3 3. Administrative Member 3 3 Nil 4. Accounts Member 1 1 Nil 5. Registrar 1 1 Nil 6. Deputy Registrar 1 Nil 1 7. Stenographer 6 3 3 8. Group ‘C’ Staff 31 6 25 9. Group ‘D’ Staff 16 2 14 Re-employed staff: 1. 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 Nil 4 6. Group ‘D’ Staff 3 Nil 3 Total 77 21 56

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 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.

96 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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, 2016-17 as on 31.03.2017 : A. Revision Cases

i. Opening Balance as on 01.04.2016 13441 ii. Revision cases filed during the year, 2016-17 2494 (Hard copy received) Total 15935 iii. Revision cases disposed of during the year, 2016-17 (-) 3212 Total 12723 iv. Restoration of Revision Cases, 2016-17 Nil Total 12723 v. SOD/Form-4 Received (-) 1339 Cases pending at the end of this year, 2016-17 11384

B. Agriculture Income Tax Cases

i. Opening Balance as on 01.04.2016 03 ii. Cases received during the year, 2016-17 Nil Total 03 iii. Cases disposed of during the year Nil iv. Cases pending at the end of this year, 2016-17 03

(A+B) Total number of cases pending at the end of the year, 2016-17 — 11387

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 97 FINANCE DEPARTMENT WEST BENGAL SETTLEMENT COMMISSION

The W.B. Finance Act, 2006 made provisions for setting up of a Settlement Commission under the W.B. Sales Tax Act, 1994 and the W.B. VAT Act, 2003 vide notification no. 552-F.T., dated 24.04.2007. The Commission consists of not less than three members and the eligibility criteria of the members have been laid down in the Act. Several cases can be settled subject to an application being filed for such settlement within statutory time frame. The cases which can be settled arise when an appeal or revision under the repealed Act or under the 1994 Act is pending against an assessment which was passed on or before 30.06.2000. Again any proceedings arising out of any offence alleged to have been committed u/s 88 of the WBST Act, 1994 or Section 93 of the WBVAT Act, 2003 are capable of being settled. Some other types of cases as enumerated in the explanation to section 8B(2) under the aforesaid two Acts can also be settled. The Settlement Commission administers West Bengal Sales Tax Act, 1994, West Bengal Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. The Commission was established for the purpose of reducing the load of cases pending in appeal and revision and settling of pending cases filed before the Commission speedily.

Acts administered WBST Act, 1994 and WBVAT Act, 2003. Staff pattern and present staff strength Sl. No. Designation Sanctioned Present Strength Vacancy of Post Strength 1. Clerk 1 1 Nil 2. Peon 1 1 Nil Total 2 2 Nil

Objectives/ Nature of Work/ Responsibilities To settle old cases pending in appeal/revision. No. of files/cases received, disposed of and pending

Financial No. of cases No. of cases No. of cases Total collection No. of cases Year filed disposed of rejected during the pending period ( ` in crore) 2008-2009 71 30 07 0.10 43 2009-2010 80 03 03 0.31 117 2010-2011 84 09 41 Nil 151 2011-2012 29 06 14 0.17 160 2012-2013 12 Nil 101 0.003 71 2013-2014 06 25 40 0.38 12 2014-2015 19 14 15 6.91 2

98 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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. 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 Nil 1 Judicial Member 2 1 1 Technical Member 3 1 2 Registrar appointed from W.B.H.J.S. and Sales Tax 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 2 2 Cashier (Ex-Cadre/Equivalent to L.D.A.) 1 Nil 1 Library Assistant 1 Nil 1 Typist (Grade-I) 1 1 Nil Typist (Basic Grade) 1 Nil 1 Muharrir (Gr-II) 1 Nil 1 Record Supplier 3 Nil 3 Cash Sarkar 1 Nil 1

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 99 FINANCE DEPARTMENT Designation of Post Sanctioned Present Vacancy Strength Strength Peon (Gr-I) 2 2 Nil Orderly Peon, Gr-I 4 1 3 Duftry 1 Nil 1 Peon (Basic Grade) 2 Nil 2 Orderly Peon (Basic Grade) 9 Nil 9 Darwan 1 Nil 1 Night Guard 1 1 Nil Sweeper 1 Nil 1 Total 53 21 32 *Appointed on deputation from Commercial Taxes Directorate 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

100 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 15 P.C.s installed, with 8 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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 101 FINANCE DEPARTMENT OFFICE OF THE COLLECTOR 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 after subsequent 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

102 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 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 Nil 1 Additional Treasury Officer 1 1 Nil Special Officer 1 Nil 1 Surveyor 1 1 Nil Treasurer 1 Nil 1 Accountant 1 1 Nil Additional Accountant 1 1 Nil Deputy Treasurer 1 1 Nil Office Superintendent 1 1 Nil Stamp Superintendent 1 1 Nil Steno-typist 1 Nil 1 Treasurer’s Assistant 2 2 Nil Head Clerk Stamp 1 1 Nil Head Clerk Amusement Tax 1 1 Nil Head Clerk 5 5 Nil Upper Division Clerk 55 42 13 Lower Division Clerk 62 17 45 Cash Sarkar 1 1 Nil Driver(Grade-I) 1 Nil 1 Store Keeper 1 1 Nil Assistant Store Keeper 2 2 Nil

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 103 FINANCE DEPARTMENT Designation of Post Sanctioned Present Vacancy Strength Strength 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 S.S.V. 3 3 Nil Peon(Grade-I) 14 9 5 Peon 27 Nil 27 Process Server 10 Nil 10 Mazdoor 4 2 2 Total 211 99 112

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 godown in the office of District Magistrate, South 24-Parganas. 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 as will be evident from the reports of staff pattern.

Current Policy/ Circulars

Nowadays, the Office of the Collector of Stamp Revenue, Kolkata has been empowered to function as the Office of the District Collector, Kolkata under the location covered by the entire KMC area, 144 wards spread across 200 sq. km, having the power same as a DM, except for magisterial powers like the declaration of curfew that will remain with the Police Commissioner and Shri Avanindra Singh, IAS was the first person to be assigned the said charges designated as Officer-on-Special Duty, Kolkata District under

104 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT P.&A.R. Department’s notification no. 3203-PAR(WBCS)/1D-205/2012 dated 21/09/2012 read with Land & Land Reforms Department’s notification no. 8587-Estt/1E-130/2009 dtd. 17/10/2012 and thereafter, Dr. Rashmi Kamal, IAS has been assigned the said charges w.e.f. 11/03/2013 (afternoon) till 31/05/2016 and the present incumbent, Sri Donbosco Lepcha, IAS has taken charges w.e.f. 03.07.2017 (A.N.) under PAR Deptt. Order No. 1180-PAR(IAS)/7P-18/2012 dated 13.06.2017. In addition to the charges assigned for the said post, the work related to issue of Domicile Certificate to the residents under the jurisdiction of Kolkata Police area has been entrusted upon this office of the Collector of Kolkata by the Internal Security Branch, Home Department under order no. 01-I.S./10D-334/12 dated 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 2015-16 and 2016-17

Balance in hand of Received non-postal Distributed non-postal Balance as on non-postal stamps as on stamps from S.P.P. stamps to different 31 March 2016 1 April 2015 Hyderabad, I.S.P. Nashik Treasuries of and M/s. Saraswaty West Bengal Press Limited ` 921,58,17,520 ` 230,85,43,000 ` 542,13,54,000 ` 610,30,06,520

Balance in hand of Received non-postal Distributed non-postal Balance as on non-postal stamps as on stamps from S.P.P. stamps to different 31 March 2017 1 April 2015 Hyderabad, I.S.P. Nashik Treasuries of and M/s. Saraswaty West Bengal Press Limited ` 610,30,06,520 ` 982,18,49,000 ` 501,31,32,800 ` 1091,17,22,720

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 105 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. Joint Secretary 3 3. Deputy Secretary 1 4. Assistant Secretary 3 5. Officer-on-Special-Duty 2 6. Section Officer 6 7. Computer Programmer 1 8. Network Administrator 1 9. Head Assistant 9 10. Personal Assistant to Secretary 2 11. Personal Assistant to Joint Secretary 3 12. Upper Division Assistant 15 13. Lower Division Assistant 1 14. Typist (Senior Supervisory Grade) Nil 15. Typist (Supervisory Grade) 1 16. Typist (Grade-I) 3 17. Typist (Basic Grade) Nil 18. Muharrir (Grade-I) 1 19. Muharrir (Grade-II) 1 20. Record Supplier 2 21. Group ‘D’ Staff 8 Total 64

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 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 107 FINANCE DEPARTMENT 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 ` 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) Additional Resource Mobilization Adjustment of Opening Balance Surplus of Local Bodies (Net) Central Assistance

108 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Budget Branch exclusively deals with the following matters regarding administrative approval of schemes and release of funds : a) Externally Aided Projects. b) Rural Infrastructure Development Fund c) Schemes implemented with assistance from HUDCO d) Schemes implemented with assistance from NCDC e) National Social Assistance Programme f) Upgradation / Special Problem Grants and Local Body Grants recommended by Finance Commission g) Schemes implemented out of one-time Additional Central Assistance h) Funds under State Finance Commission’s Recommendations. The following matters also are exclusively dealt with by this Branch : a) State Government Guarantees b) Conversion of Loan into Grant / Equity c) Writing Off of Loan d) 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 : a) Reappropriation of fund from one Head of Account to another b) Augmentation of the existing budgetary provision under any Head of Account c) Drawal of Advance from Contingency Fund of the State Government and recoupment thereof d) 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.

Financial Opening New files Total no. No. of files % of files No. of files Year Balance added of files disposed of disposed of pending at the end of the year 2015-2016 238 12335 12573 12370 98.39 203 2016-2017 152 19027 19179 19086 99.52 93

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 109 FINANCE DEPARTMENT 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, Revenue Expenditure, Capital Expenditure, Year-wise Pension and Salary growth, growth in Interest payments, Outstanding Guarantee 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, 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 and Fiscal Deficit Revenue Deficit and Fiscal Deficit of the State are 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 slided from 88.43% in 2010-11 to a remarkably appreciable 43.54% in 2015- 16, i.e. within a span of 5 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. 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 63.57% in 2015-16, thereby highlighting the State’s stress on Capital spending for creating long-term assets. Due to the side effects of ‘demonetisation’ in 2016-17, the indicators have changed slight unfavourably during this fiscal, as the Tables may duly indicate. Revenue Deficit as a % of Fiscal Deficit Financial Year Revenue Deficit Fiscal Receipt 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 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 All figures are taken from AG, West Bengal

110 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 All 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 278.90% in 2015-16. 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 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 333811.84 117832.45 283.29

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 333811.84 45466.46 734.19

All figures are taken from AG, West Bengal

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 111 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 333811.84 25385.40 1314.98

All figures are taken from AG, West Bengal State’s Own Tax Revenue State’s Own Tax Revenue collection has increased more-or-less healthily over the last 5 years, 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 as a % of Total Revenue Receipt Financial Year State’s Own Tax Total Revenue Receipt State’s Own Tax as a % of ( ` in Crore) ( ` in Crore) 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

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 % of ( ` in Crore) ( ` in Crore) 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

All figures are taken from AG, West Bengal

112 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT About Revenue Receipts and Revenue Expenditure 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 108.29 in 2015-16, 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. In the year 2016-17, mainly due to the disruptive effects of ‘demonetisation’ and revenue collection being affected since, Revenue Expenditure to Revenue Receipt ratio shot up marginally to 113.65% from 108.29%. Revenue Expenditure as a % of Revenue Receipt

` in crore Revenue Expenditure as a Financial Year 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

All figures are taken from AG, West Bengal

Revenue Receipt of the State and its Classification Actual Revenue Receipts of the State for 2016-17 has been pegged at `117832.45 crore, which is significantly higher by a factor of 7.38% over that of the previous year, which stood at `109732.20 crore, in 2015-16. Over the total share of Revenue Receipts in 2015-16, 38.72% accounted for State’s Own Tax Revenue, 33.87% for Share in Central Taxes, 1.70% fell in the brackets of State’s Own Non-Tax Revenue and the remaining 25.71% accounted for the Other Sources of Revenue Receipts for the State. In absolute terms State’s Own Tax Revenue collection grew up to `42492.08 crore in 2015-16 from `39411.96 crore in 2014-15, thereby registering a notable growth of 7.82%.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 113 FINANCE DEPARTMENT Over the total share of Revenue Receipts in 2016-17, 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 `45466.46 crore in 2016-17 from `42492.08 crore in 2015-16, thereby registering a notable growth of 7.00%.

Pattern of Revenue Receipts ` in crore Financial Share in State’s own Non-Tax Grants-in- Total Year 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 All figures are taken from AG. West Bengal.

114 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Account-wise classification of State’s Own Tax Revenue Among the classifications of state’s Own Tax Revenue, Taxes on Sales, Trades etc. and Stamp and Registration Fees hold the two major positions, share-wise. The percentage shares of Taxes on Sales, Trades, etc. for the two years 2015-16 and 2016-17 were 61.31% and 61.55% respectively, while those for Stamp and Registration Fees were 9.83% and 9.64% respectively. Major Heads of Account-wise classification of State’s Own Tax Revenue Major Heads of Account ` in crore 2012-13 2013-14 2014-15 2015-16 2016-17 Land Revenue 2023.72 2253.54 2275.74 2456.27 2568.66 Stamp and Registration Fees 4357.23 4053.07 4196.20 4174.97 4382.73 State Excise 2621.43 3017.66 3587.02 4015.12 5226.16 Taxes on Sales, Trades, etc. 18554.76 21931.09 24021.91 26050.16 27982.69 Taxes on Vehicles 1221.55 1350.66 1504.68 1707.02 1869.86 Other taxes on Income and Expenditure 448.01 465.28 464.14 485.50 509.09 Taxes and Duties on Electricity 1837.15 1213.38 1946.83 2091.63 1318.87 Others* 1744.64 1545.88 1415.45 1511.40 1608.41 Total 32808.49 35830.56 39411.97 42492.07 45466.47 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 2015-16 & 2016-17 (COMBINED) 115 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. 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. Year wise pension and salary growth Financial Pension Pension Total Salary Total Salary Interest Interest Year (` 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 5.45 29425.38 3.82 20756.81 18.13 2014-15 12128.21 4.22 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 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 All figures are taken from AG, West Bengal Pension as a % of Revenue Receipt Financial Pension Revenue Receipt Pension as a % Year ( ` in Crore) ( ` in Crore) of 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 2014-15 12128.21 86514.21 14.02 2015-16 12860.31 109732.20 11.72 2016-17 13944.81 117832.45 11.83 All figures are taken from AG, West Bengal

116 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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

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 and 21.98% in 2014-15 and 20.85% in 2015-16. As percentage of total expenditure, development expenditure for the year was a substantive 60.38% for the year 2015-16 and even 60.16% for the year 2016-17. Similar has been the case with respect to capital expenditure of the state, with increasing quantum of expenditure over the years. 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’. As percentage of total expenditure, it was 9.39% in 2015-16, the highest over the last few years, and it was 7.96% for 2016-17.

Development Expenditure & Growth (YoY) in Percentage

Year ` in Crore Development Expenditure as % of Total Exp. Total Development Expenditure Expenditure 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 60.16

All figures are taken from AG, West Bengal

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 117 FINANCE DEPARTMENT Capital Expenditure & Growth (YoY) in Percentage Year ` in Crore Capital Expenditure as % of Total Exp. Total Capital Expenditure 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 2013-4 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 7.96

All figures are taken from AG, West Bengal Sector-wise Allocation of State Plan Expenditure State Plan Expenditure in nearly all sectors grew during the last 6 years and overall growth in plan expenditure since 2011-12 till 2016-17 has been about 3.5 times. Plan Expenditure for Rural Development grew by 31.14% in 2015-16 and in Agriculture & Allied activities, it grew by 59.04% - which both indicate the Government’s positive emphasis on agriculture and related works. Plan Expenditure in Physical Infrastructure sector grew by 62.55% in 2015-16. Within it, Transport and Energy sectors occupied the prime positions on quanta of Plan Expenditure for 2015-16. While Plan Expenditure on Transport sector grew up by 43.10% in the year 2015-16, that on Energy sector saw a growth of 105.23%. State Plan Expenditure in Social Services sector grew by 23.48% in 2015-16 when compared to 2014-15. Amongst Social Services as an area of special thrust of the present government, plan spending on Health & Family Welfare witnessed a remarkable growth of 41.98% and in Urban Development, there was a fair growth of 30.58% in 2015-16 compared to 2014-15. Transport sector amongst Physical Infrastructures head of State Plan Expenditure, as usual, occupied a prime position on quantum of Plan Expenditure for 2016-17. For the year, Plan Expenditure in Transport sector grew by 3.15% when compared to 2015-16. State Plan Expenditure in Social Services sector grew by 6.42% in 2016-17 when compared to 2015-16. Amongst Social Services as an area of special thrust of the present government, plan spending on Urban Development saw a wholesome growth of 27.70% in 2016-17 compared to 2015-16.

118 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sector Wise State Plan Expenditure ` in Crores

Heads 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 Agriculture and Allied Activities 730.26 955.47 1139.67 1857.23 2953.66 2629.87 Irrigation and Flood Control 473.17 687.56 813.95 1477.49 1718.62 1749.50

Serirces Rural Development 1571.68 2455.02 2661.74 10443.09 13694.83 10704.57 Special Areas Programmes 921.43 1069.51 1144.46 1396.06 1557.53 1587.21 Sub-total 3696.55 5167.56 5759.82 15173.88 19924.63 16671.15

Agri. & Allied Energy 622.65 881.97 1632.39 1275.11 2616.92 1548.20 General Economic Services 36.06 141.27 107.41 121.56 184.63 195.74 Industries and Minerals 501.56 646.58 722.90 704.32 966.44 1211.25

Economic Services Science, Technology & 21.05 29.16 29.40 50.84 63.79 64.59 Environment Transport 920.92 1572.41 1906.91 1716.86 2456.79 2534.24 Sub-total 2102.24 3271.40 4399.01 3868.68 6288.58 5554.02 Physical Infrastucture Total 5798.79 8438.96 10158.84 19042.56 26213.21 22225.17 Art & Culture 7.63 28.80 36.90 110.91 132.59 181.00 General Education 2075.33 2835.16 2719.25 5122.57 5146.15 5287.75 Health and FW (Medical) 769.47 636.98 1227.41 3005.64 4267.32 4207.38 Housing 123.99 595.29 717.08 688.53 737.05 720.48 Information and Broadcasting 3.10 10.49 27.68 31.37 27.01 17.91 Labour and Employment 45.94 62.57 13.19 178.95 20.51 19.50 Others under Social Services 385.19 448.47 591.29 1222.41 1460.92 1447.52 Social Security & Welfare 1545.93 1733.76 3692.33 4497.24 5056.53 5848.92

Social Services Sports & Youth Services 185.08 273.49 378.22 452.03 542.03 584.75 Technical Education 117.97 150.19 170.84 142.26 158.07 362.14 Urban Development 2074.81 2326.03 2605.68 2357.98 3079.05 3931.98 Water Supply & Sanitation 409.11 756.95 1011.77 1060.51 1762.42 1674.13 Welfare of SC, ST and OBC’s 336.60 415.73 385.13 883.40 1780.44 1438.69 Total 8080.14 10273.91 13576.76 19753.81 24170.09 25722.15 Administrative Services 164.30 220.50 391.81 512.64 814.75 981.81 Fiscal Services 9.27 36.07 36.51 73.40 54.09 51.44 Organ of State 1.39 2.17 2.19 3.12 7.29 22.48 Pension and Miscellaneous 0.00 0.00 -0.28 0.00 0.00 0.00 Services

General Services Total 174.97 258.75 430.22 589.16 876.12 1055.73 3604 20.63 22.50 41.29 58.50 125.99 23.76 Total 20.63 22.50 41.29 58.50 125.99 23.76 Grand Total 14074.53 18994.11 24207.10 39444.02 51385.42 49026.81 Grants-in-Aid Contributions

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 119 FINANCE DEPARTMENT 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 2013-2014: Sl. No. Nomenclature Face Value ( ` in crore) Date of Credit 1 8.26% WBGS 2023 1000.00 25.04.2013 2 7.63% WBGS 2023 1000.00 22.05.2013 3 7.82% WBGS 2023 2000.00 19.06.2013 4 7.98% WBGS 2023 1000.00 03.07.2013 5 9.48% WBGS 2023 1000.00 17.07.2013 6 9.72% WBGS 2023 1000.00 01.08.2013 7 9.84% WBGS 2023 933.58 28.08.2013 8 9.94% WBGS 2023 1500.00 25.09.2013 9 9.35% WBGS 2023 1000.00 09.10.2013 10 9.35% WBGS 2023 566.42 23.10.2013 11 9.42% WBGS 2023 1500.00 06.11.2013 12 9.42% WBGS 2023 1000.00 20.11.2013 13 9.37% WBGS 2023 500.00 04.12.2013 14 9.54% WBGS 2023 1000.00 18.12.2013

120 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No. Nomenclature Face Value ( ` in crore) Date of Credit 15 9.4% West Bengal SDL 2024 800.00 01.01.2014 16 9.26% West Bengal SDL 2024 1200.00 16.01.2014 17 9.42% West Bengal SDL 2024 1000.00 30.01.2014 18 9.72% West Bengal SDL 2024 1000.00 12.02.2013 19 9.85% West Bengal SDL 2024 1000.00 26.02.2014 20 9.70% West Bengal SDL 2024 1000.00 12.03.2014 21000.00 Note: WBGS = West Bengal Government Stock; SDL = State Development Loan Market Loan during 2014-2015: Sl. No. Nomenclature Face Value ( ` in Crore) Date of Credit 1 9.40% West Bengal SDL 2024 1800.00 23.04.2014 2 9.23% West Bengal SDL 2024 800.00 15.05.2014 3 9.15% West Bengal SDL 2024 1000.00 28.05.2014 4 9.00% West Bengal SDL 2024 1000.00 25.06.2014 5 8.98% West Bengal SDL 2024 1500.00 23.07.2014 6 9.10% West Bengal SDL 2024 1500.00 27.08.2014 7 8.99% West Bengal SDL 2024 2000.00 24.09.2014 8 8.74% West Bengal SDL 2024 1500.00 29.10.2014 9 8.44% West Bengal SDL 2024 1000.00 12.11.2014 10 8.45% West Bengal SDL 2024 1000.00 26.11.2014 11 8.17% West Bengal SDL 2024 1000.00 10.12.2014 12 8.27% West Bengal SDL 2024 1000.00 24.12.2014 13 8.10% West Bengal SDL 2025 3000.00 28.01.2015 14 8.08% West Bengal SDL 2025 2500.00 25.02.2015 15 8.10% West Bengal SDL 2025 1300.00 11.03.2015 21900.00 Note: WBGS = West Bengal Government Stock; SDL = State Development Loan 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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 121 FINANCE DEPARTMENT Sl. No. Nomenclature Face Value ( ` in crore) Date of Credit 5 8.30% West Bengal SDL 2025 1500.00 26.08.2015 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

122 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Limit of Ways & Means/Overdrafts:

Year w.e.f. Normal/Special Limit amount ( ` in crore)

2013-14 01.04.2013 to 10.11.2013 Normal 545.00 11.11.2013 to 31.03.2014 Normal 545.00 01.04.2013 to 31.07.2013 Special 937.54 01.08.2013 to 01.09.2013 Special 938.91 02.09.2013 to 30.09.2013 Special 944.61 01.10.2013 to 31.10.2013 Special 908.63 01.11.2013 to 01.12.2013 Special 910.57 02.12.2013 to 31.12.2013 Special 911.12 01.01.2014 to 31.01.2014 Special 1013.86 01.02.2014 to 28.02.2014 Special 1037.50 01.03.2014 to 30.03.2014 Special 1059.68 31.03.2014 Special 1016.02

2014-15 01.04.2014 to 31.03.2015 Normal 817.50 01.04.2014 to 10.04.2014 Special 1003.14 11.04.2014 Special 1017.79 12.04.2013 to 16.04.2014 Special 1003.18 17.04.2014 to 29.06.2014 Special 1211.38 30.06.2014 Special 1167.97 01.07.2014 to 02.09.2014 Special 1216.45 03.09.2014 to 24.09.2014 Special 987.19 25.09.2014 to 30.09.2014 Special 997.82 1.10.2014 to 31.12.2014 Special 1217.92 01.01.2015 to 31.03.2015 Special 1228.85 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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 123 FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount ( ` in crore)

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 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

124 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount ( ` in crore)

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 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 1294.66 19.10.2016 to 23.10.2016 Special 1293.65 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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 125 FINANCE DEPARTMENT Year w.e.f. Normal/Special Limit amount ( ` in crore)

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 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

126 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Rate of interest on Ways & Means Advances / Overdrafts

Financial w.e.f. Rate of Interest on Year WMA WMA Overdrafts (Normal) (Special) Upto 90 Beyond Up to Above 100% days 90 days 100% of WMA of WMA (Normal) (Normal) 2013-14 01.04.2013 to 02.05.2013 7.50% 8.50% 6.50% 9.50% 12.50% 03.05.2013 to 19.09.2013 7.25% 8.25% 6.25% 9.25% 12.25% 20.09.2013 to 28.10.2013 7.50% 8.50% 6.50% 9.50% 12.50% 29.10.2013 to 30.01.2014 7.75% 8.75% 6.75% 9.75% 12.75% 31.01.2014 to 31.03.2014 8.00% 9.00% 7.00% 10.00% 13.00%

2014-15 01.04.2014 to 14.01.2015 8.00% 9.00% 7.00% 10.00% 13.00% 15.01.2015 to 03.03.2015 7.75% 8.75% 6.75% 9.75% 12.75% 04.03.2015 to 31.03.2015 7.50% 8.50% 6.50% 9.50% 12.50%

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% 11.75% 2016-17 01.04.2016 to 05.04.2016 6.75% 7.75% 5.75% 8.75% 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%

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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 127 FINANCE DEPARTMENT 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 ` 11,760 crore ( ` 8449 crore in 2015-16 and ` 3311 crore in 2016-17) for West Bengal during the award period 2015 to 2020. While the 14th Finance Commission has recommended higher devolution of net proceeds of Central Taxes along with a higher grant to Local Bodies and Additional Fund for Disaster Relief, no grant has been given for other sector-specific schemes and State-specific schemes. As grants to Local Bodies and Disaster Relief are in the nature of tied funds, the State has to make allocation to the schemes from the net proceeds of Central Taxes devolved to the States.

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

128 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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. 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 ` 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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 129 FINANCE DEPARTMENT 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 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:  Integrated Debt Management Information System (for better management of receipts and repayments of loans from NSSF, Open Market Borrowings, RIDF, National Cooperative Development Corpora- tion (NCDC) Loan, Borrowing from Central Government, WBIDFC, Power Bond, LIC)  Monitoring of Receipts & Expenditure of GOI Funds  GOI Receipts Confirmation System  Audit Para Monitoring System

130 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT  Rural Infrastructure Development Fund (RIDF) Monitoring System  Workflow-based File & Letter Tracking System etc. i-Budget provides the following transactional services:-  Enforces a uniform working procedure in all Administrative Departments for works relating with Budget Estimation, Publication, Release, Re-Appropriation, Augmentation, Surrender and Monitor- ing of Funds & Debt accounts of West Bengal Government  Incorporated ideal workflow for each process and relevant government orders as outcome of each process  Extensive built-in data validation checks  Incorporated generation of Government Orders releasing budgetary allocations and informational services through (a) Management of Release of Budgetary Allocations (b) Management of Re-Appro- priation / 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) Management of Rural Infrastructure Development Fund (RIDF) (f) Management of Borrowing & Lending related to Loans & Advances including Public Debt etc.  Debt Management System of i-Budget facilitates in better management of Debts Receipts & Repay- ments. The Debt Calendar acts as a ready reckoner enabling the authorities in better exchequer planning.  Electronic movement of Files/Letters through workflow process  Extensive Reporting facility e.g. e-Registers, e-Reports etc.  Easy tracking of time taken for disposal of Files/Letters & dispatch at each level  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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 131 FINANCE DEPARTMENT Month / Months Events / Work performed 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

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. 2 Vote on Account for Expenditure of the Government of West Bengal BP No. 3 Details of Departmental Non-Plan/Plan Schemes as included in Demands for grant 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. 8 Statement of Gross and Net Expenditure under Non-Plan and Plan 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]

132 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Publication Nos. Subject matter 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] 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: Demand No. Description Of Department Deptt. Code 1 Legislative Assembly Secretariat LA 2 Governor’s Secretariat GS 3 Council of Ministers CL 4 Agricultural Marketing AM 5 Agriculture a) Agriculture AG b) Agriculture (Sericulture) SR 6 Animal Resources Development AD 7 Backward Classes Welfare SC 8 Cooperation CO 9 Commerce & Industries Incorporated in D. No. 75 10 Consumer Affairs CA 11 Micro, Small & Medium Enterprises and Textiles (Formerly: Micro & Small Scale Enterprises and Textiles) CS 12 Planning Incorporated in D. No. 71 13 Higher Education Incorporated in D. No. 70 14 Mass Education Extension and Library Sciences EM 15 School Education ES 16 Environment EN 17 Excise Incorporated in D. No. 18

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 133 FINANCE DEPARTMENT Demand No. Description Of Department Deptt. Code 18 Finance a) Finance (Audit) FA b) Finance (Excise) EX b) Finance (Institutional Finance) IF c) Finance (Revenue) FT 19 Fire & Emergency Services FE 20 Fisheries FI 21 Food & Supplies FS 22 Food Processing Industries & Horticulture FP 23 Forests FR 24 Health & Family Welfare HF 25 Public Works a) Public Works PW b) Public Works (Roads) PR 26 Hill Affairs Incorporated in D. No. 68 27 Home Incorporated in D. No. 68 28 Housing HO 29 Industrial Reconstruction Incorporated in D. No. 75 30 Information & Cultural Affairs IC 31 Information Technology & Electronics IT 32 Irrigation & Waterways IW 33 Correctional Administration JL 34 Judicial JD 35 Labour LB 36 Land & Land Reforms Incorporated in D. No. 69 37 Law LW 38 Minority Affairs and Madrasah Education MD 39 Municipal Affairs Incorporated in D. No. 72 40 Panchayats & Rural Development PN 41 Parliamentary Affairs PA 42 Personnel & Administrative Reforms and e-Governance (Formerly: Personnel & Administrative Reforms) HR 43 Power and Non-Conventional Energy Sources PO

134 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Demand No. Description Of Department Deptt. Code 44 Public Enterprises Incorporated in D. No. 75 45 Public Health Engineering PH 46 Refugee Relief & Rehabilitation Incorporated in D. No. 69 47 Disaster Management Incorporated in D. No. 73 48 Science and Technology Incorporated in D. No. 70 49 Youth Services & Sports (Formerly: Sports and Youth Services) a) Youth Services and Sports (Sports) SP b) Youth Services and Sports (Youth Services) YS 50 Sunderban Affairs SA 51 Technical Education & Training ET 52 Tourism TM 53 Transport TR 54 Urban Development Incorporated in D. No. 72 55 Water Resources Investigation & Development WI 56 Women Development and Social Welfare Incorporated in D. No. 74 57 Bio-Technology Incorporated in D. No. 70 58 Paschimanchal Unnayan Affairs PM 59 Self-Help Group and Self-Employment SH 60 Civil Defence Incorporated in D. No. 73 61 Chief Minister’s Office CH 62 North Bengal Development NB 63 Statistics and Programme Implementation Incorporated in D. No. 71 64 Child Development Incorporated in D. No. 74 65 Tribal Development TW 66 Sericulture Incorporated in D. No. 05

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 135 FINANCE DEPARTMENT Demand No. Description Of Department Deptt. Code 67 Public Enterprises and Industrial Reconstruction Incorporated in D. No. 75 68 Home and Hill Affairs a) Home and Hill Affairs (Constitution & Elections) CE b) Home and Hill Affairs (Commonwealth Relations) CR c) Home and Hill Affairs (Defence) DF d) Home and Hill Affairs (Foreigners & NRI) PT e) Home and Hill Affairs (Hill Affairs) HA f) Home and Hill Affairs (Police) HP g) Home and Hill Affairs (Political) PL h) Home and Hill Affairs (Press) PS i) Home and Hill Affairs (Special) SL 69 Land & Land Reforms and Refugee Relief & Rehabilitation a) Land & Land Reforms and Refugee Relief & Rehabilitation (Land) LR b) Land & Land Reforms and Refugee Relief & Rehabilitation (RR&R) RE 70 Higher Education, Science & Technology & Biotechnology a) Higher Education, Science & Technology & Biotechnology EH (Higher Education) b) Higher Education, Science & Technology & Biotechnology ST (Science & Technology) c) Higher Education, Science & Technology & Biotechnology BT (Biotechnology) 71 Planning, Statistics & Programme Monitoring a) Planning, Statistics & Programme Monitoring (Planning) DP b) Planning, Statistics & Programme Monitoring SI (Statistics & Programme Implementation) 72 Urban Development and Municipal Affairs a) Urban Development and Municipal Affairs (Urban Dev.) UD b) Urban Development and Municipal Affairs MA (Municipal Affairs) 73 Disaster Management and Civil Defence a) Disaster Management and Civil Defence RL (Disaster Management) b) Disaster Management and Civil Defence CV (Civil Defence) 74 Women & Child Development and Social Welfare a) Women & Child Development and Social Welfare SW (Women Development & Social Welfare) b) Women & Child Development and Social Welfare CW (Child Development) 75 Large Industries & Enterprises a) Large Industries & Enterprises (Commerce & Industries) CI b) Large Industries & Enterprises (P.E. & I.R.) PI

136 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 of 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 two tranches. NABARD sanctioned ‘16214.90 crore and disbursed ‘11573.53 crore under RIDF-I to RIDF-XXII till 31 March 2017. Outstanding balance as on 31.03.2017 after repayment of RIDF loan is ‘6223.25 crore. Government of India approved of the XXIInd tranche of RIDF from the year 2016-17 onwards covering eligible activities for projects of thirty-six specific items including Agriculture and related sectors, Social sectors and Rural connectivity. The National Institution for Transforming India (NITI) Aayog approved of ‘1800 crore for the State Government under RIDF and NABARD Warehousing Scheme (NWS) during 2016-17. 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 XXII are given below: Tranche Year No. of of Amount of Loan Released by NABARD (`in lakh) Introduction Projects Sanctioned Amount during Total amount under Sanctioned ( `in lakh) the year 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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 137 FINANCE DEPARTMENT Tranche Year No. of of Amount of Loan Released by NABARD (`in lakh) Introduction Projects Sanctioned Amount during Total amount under Sanctioned ( `in lakh) the year different tranches during the year RIDF XVIII 2012-13 357 149929.90 26694.37 80000.00 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

Tranche-wise Release of fund by NABARD during 2016-17 (Rs. in lakh) Tranche XV 89.15 Tranche XVI 1580.89 Tranche XVII 1949.06 Tranche XVIII 1038.96 Tranche XIX 8948.35 Tranche XX 27568.33 Tranche XXI 46521.71 Tranche XXII 33191.58 WIF (2013-14) 3593.32 WIF (2014-15) 5900.43 Total 130381.78

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 XVI have been closed. Tranches XVII to XXII are ongoing.

138 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 statuses of implementation of EAPs during 2015-16 and 2016-17 are stated as below: (`in crore)

Name of Project Donor Total Loan / Plan Expenditure ACA ACA Project Grant Outlay incurred Received claimed Cost Amount (2015-16) (2015-16) but not received 1 2345 6 7 8 Purulia Pumped Storage JBIC 2952.60 2492.40 60.00 107.213 107.213 0.00 Project Kolkata Solid Waste JBIC 170.20 143.90 48.00 9.5626 9.5626 0.00 Management Improvement Project (New) Kolkata Environmental DFID/ 1999.00 1353.00 248.00 57.7996 57.7996 0.00 Improvement Project ADB Institutional Strengthening of World 1081.00 920.00 150.00 235.4807 235.4807 0.00 Gram Panchayats (ISGP) Bank Preparation of Coal-fired World 652.20 482.00 28.65 28.12 28.12 0.00 Power Station Rehabilitation Bank at BTPS Unit No.5 Accelerated Development of World 1380.00 1380.00 260.00 150.6291 150.6291 0.00 Minor Irrigation in West Bank Bengal Integrated Forests Wildlife & JBIC 400.00 400.00 20.00 36.3378 36.3378 0.00 Biodiversity Conservation Programme SASEC Road Connectivity ADB 3289.00 3094.01 223.56 41.6529 41.6529 0.00 (Tr-I)

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 139 FINANCE DEPARTMENT (` in crore)

Name of Project Donor Total Loan / Expenditure ACA ACA Project Grant incurred Received claimed Cost Amount (2016-17) (2016-17) but not received 1234567 West Bengal Accelerated World 1380.00 1380.00 100.2746 100.2746 0.00 Development of Minor Bank Irrigation Project Coal-fired Generation World 652.00 482.00 8.3724 8.3724 0.00 Rehabilitation Project Bank West Bengal Forest and Japan 400.00 400.00 41.1914 41.1914 0.00 Biodiversity Conservation Project KEIIP Project ADB 1999.00 1353.00 137.2271 137.2271 0.00 SASEC Road Connectivity ADB 3289.00 3094.01 218.2259 218.2259 0.00 Investment Programme (Tranche-I) Kolkata Solid Waste JBIC 170.20 143.90 10.3388 10.3388 0.00 Management Project West Bengal PWSP (P) Japan 2952.60 2492.40 0.2725 0.2725 0.00 WB Institutional Strengthening World 1081.00 920.00 14.5020 14.5020 0.00 of Gram Panchayats Project Bank (ISGPP)

140 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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.  Collection and compilation of data from various Branches / Directorates / Units / Cells under Finance Department for Preparation of the Annual Administrative Report of the Finance Department.  Preparation of Medium Term Fiscal Policy Statement & Fiscal Policy Strategy Statement in every financial year during budget.  Assistance to the Hon’ble Finance Minister, Finance Secretary and Budget Branch of Finance Department in the form of statistics etc.  The Cell acts as office of liaison for Finance Department with Department of Planning, Statistics and Programme Monitoring for exchange of data, views and finalization of state economic figures such as GVA, GSDP, IIP, CPI etc.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 141 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. A 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 PPP Projects. PPP projects with values above Rs. 50 crore were to be placed before the Standing Committee of the Cabinet on Industry, Infrastructure and Employment. Organisational Structure At present, Joint Secretary, Finance Department is in charge of PPP Cell. He is assisted by Deputy Secretary and Financial Analyst & ex-officio Assistant Secretary to be reinforced with one PPP Expert and one Financial Expert. Status of sanctioned strength vis-à-vis present deployment is as under.

Principal Secretary (Finance)  Joint Secretary (Finance)  Deputy Secretary (PPP) PPP  Assistant Secretary (PPP) Financial Expert

 Legal

Staff pattern and present staff strength

Designation of Post Sanctioned strength Present strength Vacancy Deputy Secretary 1 1 Nil Assistant Secretary 1 1 Nil PPP Expert 1 1 Nil Financial Expert 1 1 Nil Legal Expert 1 Nil 1 Total 5 4 1

142 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Nature of work 1. Creation of PPP Advisory framework for line departments of State Govt. by formation of panels of Sectoral 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 etc. and Detailed Project Report (DPR) 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 investors. 4. Creation of PPP Project database of West Bengal 5. Checking financial feasibility of PPP Projects 6. Preparation of reports for ECOS/Standing Committee, and 7. Preparation of Request for Proposal (RfP) for selection of Transaction Advisors for departmental use (viz. Legal Consultant, GST Consultant, PPP etc.). Current Policy/ Circulars In order to assist the Administrative Departments in identifying projects that are apt for implementation under PPP mode and also to help them in the process of procurement, one Sector-specific panel of Transaction Advisors (TA) for eight sectors of infrastructure was prepared by Finance Department vide F.D. Notification no. FS-116(PPP Cell)/2012 dated 10/09/2012. Various methods to be adopted for selection of the Transaction Advisors (TA) were also prescribed vide memo no. 119/PPP-C dated 04/10/2012. Government Departments vide F.D. Memo no. 8384-F(Y) and 8385-F(Y) dated 22/11/2013, were exempted from the necessity of obtaining F.D.’s approval to the Terms of Reference (TOR) of TA ‘s for PPP and other projects. It was clarified vide Government Memorandum no. 8954-F(Y) dated 20 December 2013 that the terms of reference of appointment of Transaction Advisors (TA) should include vetting of the PPP documents/ DPR from the legal point of view. To bring uniformity in the process of engagement and service delivery by TA, a time schedule was prescribed vide Government Memorandum no. 2633-F(V) dated 20 May 2014. Immediate targets 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 143 FINANCE DEPARTMENT No. of files received, disposed of and pending during 2014-15

Financial Year 2015-16 2016-17 PPP Projects Other matters PPP Projects Other matters Opening no. of files Nil Nil Nil Nil New cases added 26 24 46 26 Total no. of cases 26 24 46 26 No. of cases disposed of 26 24 46 26 % of cases disposed of 100 100 100 100 No. of cases pending Nil Nil Nil Nil

Publications The Cell has published “PPP Handbook” on December 1, 2014 for the benefit of the functionaries in the administrative Departments.

144 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT AUDIT BRANCH

In terms of Rules of Business framed under Article 166(3) of the Constitution of India, the Finance Department, Government of West Bengal is responsible for management of finances of the State Government. It is concerned with all economic and financial matters affecting the State as a whole including mobilisation of resources and allocation of resources for infrastructural development, social welfare, human development and administrative purposes. The functions of Finance Department are performed through five Branches. Audit Branch is one of them. Objective The Audit Branch is the coordinator of all Branches under Finance Department and works as the administrative group of this Department. The Audit Branch scrutinises different proposals with financial implications, service matters before implementation by the respective Departments. Advice is also given to various Departments in the matter of W.B.S.R., W.B.F.R. & W.B.T.R. etc. Audit Branch also sees the Audit matters of Finance (Revenue & Excise) Department, Small Savings Directorate; Establishment matters of Finance Department, Personal Assistants’ Pool, Internal Audit Wing, Data Processing Centre, Statistical Cell and Assembly Matters. This Branch also functions as the Nodal Agency in respect of matters relating 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 sepcialized job of auditing and scrutinising different proposals with financial implication of finance-related issues of all the 52 (fifty two) administrative Departments. 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-P, Group-T, Group-J, Pension Cell etc. Very recently a cell named styled as “PSU” cell has been formed for restructuring of Public Sector Undertakings under the Government of West Bengal. 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 School Education, Higher Education including all Govt.-aided Universities, Technical Education and Training, Mass Education Extension and Library Services, Science & Technology, Food Processing Industries & Horticulture, Sunderban Affairs, Animal Resources Development (University cases), Agriculture (only University cases) Departments. 4 Group-C Micro & Small Scale Enterprises and Textiles, Commerce and Industries, Industrial Reconstruction and Public Enterprises Departments. 5 Group-D Home (Police), Home (Political), Home (C&E), Home (Special) & Hill Affairs, Home (F&NRIs), Home (Press), Parliamentary Affairs, Personnel & Administrative Reforms, Civil Defence Departments, Chief Minister’s Office, West Bengal Legislative Assembly and Governor’s Secretariat.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 145 FINANCE DEPARTMENT 6 Group-E Refugee Relief & Rehabilitation, Minority Affairs and Madrasah Education, Backward Classes Welfare, Women & Child Development and Social Welfare Departments. 7 Group-F Public Works & Public Works (Roads), Housing, Irrigation and Waterways, Public Health Engineering, Water Resources Investigation & Development Departments. 8 Group-G Hill Affairs, Correctional Administration, Fire and Emergency Services, North Bengal Development and Paschimanchal Unnayan Affairs Departments. 9 Group-I Information & Cultural Affairs, Tourism, Environment, Sports and Youth Services Departments. 10 Group-L Labour, Law and Judicial Departments. 11 Group-M West Bengal Financial Corporation, West Bengal Infrastructure Development Finance Corporation, R.R.B.s. 12 Group-O Health & Family Welfare Department. 13 Group-R Municipal Affairs, Panchayats & Rural Development, Power and NES, Transport, Urban Development Departments. 14 Group-S Information Technology and Bio-Technology Departments. 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, Economic Offences Investigation Cell, Policy Planning Unit, Assembly Matters, West Bengal Administrative Tribunal and Accounts section. 2 Group-J Pension, Provident Fund and Group Insurance, Political Sufferers’ Pension and allied matters. 3 Group-K 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 Budget and loan matters of Development & Planning and Disaster Management Departments. 6 Group-P1 & P2 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. 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 Pension Cell All sorts of pension cases received from different corners of State Government offices. 9 PPP Cell (i) Providing necessary direction and hand-holding support to the department sponsoring PPP project.(ii)Three (03) posts were created viz. (a) PPP Expert, (b) Financial Expert and (c) Deputy Director 10 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.

146 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Group-wise staff strength :

Group Name Staff strength Group -AI 11 Group -AII 09 Group -B 13 Group -C 12 Group -D 11 Group -E 09 Group -F 12 Group -G 07 Group -H (“Nabanna”) 94 Group -H (“Writers’ Buildings”) 43 Group -I 13 Group -J 09 Group -K 04 Group -L 11 Group -M 09 Group -O 08 Group –P1 21 Group –P2 27 Group -R 13 Group -S 10 Group –T 25 Total 375

Order Number System The Audit Branch has introduced a new system of issuing Govt. order numbers during 2016-17 indicating therein file no. along with Group names wherefrom the file no. along with the Group concerned can be readily identified. 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. “E-Governance Group” under this Branch is working on the issue to make the Department digitised. This Group looks after the issues including policy formulation relating to (i) Government Receipt Portal System (GRIPS), (ii) Integrated Financial Management System (IFMS), (iii) West Bengal State Wide Area Network (WBSWAN) (iv) Multi Protocol Label Switching (MPLS) to all Directorates and (v) Workflow based File Tracking System (WFTS).

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 147 FINANCE DEPARTMENT All the Groups under this Branch issue auto-generated U.O. no. to respective proposals of respective Departments. Payments of all monetary claim to the entire set of employees and other vendors are made through online. ‘e-Service’ under HRMS has been introduced to provide better services to all employees. Employees can apply for GPF Loan, LTC / HTC and Leave through online and can see the latest status from their offices. Training Officers and staff of this Department regularly attend training programmes and workshops organised by ATI to upgrade their efficiency and equip themselves with the newly-introduced various online services. Files received, disposed of and pending at various Groups and Branches of Finance Department in Financial Years 2015-2016 and 2016-2017:

Group Name 2015-2016 2016-2017 Received Disposed of Pending Received Disposed of Pending AI 348 345 03 397 391 06 AII 223 223 Nil 223 223 Nil B NA NA NA 173 173 Nil C NA NA NA 538 538 Nil D NA NA NA 1237 1237 Nil E NA NA NA 189 189 Nil F 397 396 01 507 492 15 G NA NA NA 136 136 Nil H (“Nabanna”) 257 257 Nil 219 219 Nil H(“Writers’ 927 NA NA 927 927 Nil Bldgs. “) I 470 470 Nil 457 450 7 J NA NA NA 127 127 Nil K 8 8 Nil 9 9 Nil L 272 238 34 272 238 34 M 78 78 Nil 78 78 Nil O 334 334 Nil 381 381 Nil P1 NA NA NA 1123 1052 71 P2 3660 3660 Nil 3005 2788 217 R 477 450 27 605 591 14 S 112 111 01 124 124 Nil T NA NA NA 2441 2441 Nil

NA : Not Available

148 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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. The 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.

Organizational Structure

The Organizational Structure of the Directorate is elucidated here under: 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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 149 FINANCE DEPARTMENT 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 75 (seventy five) out of which 46 (forty six) 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.

Administrative Wing

Sl. No. Designation of Post Sanctioned Present Vacancy 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, Monitoring Cell (Computer) 3 3 Nil

4. Deputy Director of Treasuries & Accounts, W.B. 2 2 Nil

5. Assistant Director of Treasuries & Accounts, W.B. 1 1 Nil

6. Junior Accounts Officer-cum-Administrative Officer 1 1 Nil

7. Inspector of Treasuries 4 4 Nil

8. Head Clerk 3 3 Nil

9. U. D. Clerk 6 3 3 posted in P.D. Cell

10. L. D. Clerk 5 3 2

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

150 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. No. Designation of Post Sanctioned Present Vacancy Strength Strength 17. Typist Basic Grade 2 1 1 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 1 1 posted in P.D. Cell 24. Group – D 3 1 2 25. Night Guard-cum-Durwan 1 1 Nil Total 46 33 13

Pension Disbursement Cell

Sl. No. Designation of Post Sanctioned Present Vacancy 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 4 4 Nil 5. Head Clerk 1 1 Nil 6. U. D. Clerk 5 8 * 7. L. D. Clerk 6 2 4 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 3 ** 12. Group-D 4 Nil 4 13. Night Guard-cum-Durwan 1 1 Nil Total 29 20 (+4) 09

*3 additional UDC posted due to shortage of 4 LDC posts **1 additional Group-D Grade-I posted from Headquarters 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 –

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 151 FINANCE DEPARTMENT  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.  Modernization of the Treasuries and Pay and Accounts Offices.  Inspection of Treasuries and Pay & Accounts Offices.  Allotment of DDO Code to the Drawing and Disbursing Officers of the newly established State Government offices.  Allotment of Bank Code for each Bank Account opened by State Government Departments.  Nodal Officer in respect of New Pension Scheme (NPS) for the members of the All India Services borne in the State Cadre.  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.  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.  Organization of training sessions for and meeting sessions with the Treasury Officers and the Drawing and Disbursing Officers.  Clarification on issues related to the West Bengal Treasury Rules, West Bengal Financial Rules etc.  Conduct of inquiry into the alleged irregularities in the Treasury functions. Status of Treasuries in West Bengal At present, there are 84 (eighty four) 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. All Treasuries and the Pay and Account Offices are linked 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. There are 34 (thirty four) Treasuries at 20 District headquarters including 2 (two) in Kolkata and 49 (forty nine) in 45 Sub-Divisions. 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 Bank 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 Reserve Bank of India for inclusion in the Government Accounts of the State. 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 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-

152 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 09 Treasuries are still located at rented buildings. Efforts are being made to construct to accommodate them in Government buildings. 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 object of  Streamlining Treasury operations  Fast and accurate compilation of Treasury Accounts  Effective expenditure control  Enhancement of internal check and control system and security in Treasury management  Transparency in financial transactions  Better accountability at all levels  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 objects of the Project are –  Better fiscal and financial management of the State;  Integration of financial activities of all Departments, Offices and Treasuries of the GoWB for better fund management;  Real-time movement of funds at all levels  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;  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;

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 153 FINANCE DEPARTMENT  Ensuring transparency in fund management and elimination of rent-seeking;  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 –  e-Bantan (Online allotment of fund down to the level of end user i.e. the D.D.Os.)–  e-CTS (Centralized Treasury System)  e-Billing (Online preparation and submission of Bills to Treasury)  e-Pradan (Online Payment by direct transfer to Beneficiary’s Bank Account)  Human Resources Management System (HRMS) (Comprehensive database of employees for planning and management)  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 recording 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. 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.

154 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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. As on 31.03.2017, 184 (one hundred and eighty four) subscribers were registered with the Central Record keeping Agency (CRA) of National Securities Depository Ltd. (NSDL) and a sum of 3.65 (three point six five) crore was deposited into their Pension Fund on account of Own and Government contributions. Till 31.03.2017, 84 (eighty four) Treasuries and 163 (one hundred and sixty three) 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 3 PRANs have been generated through the online process. The Director of Treasuries and 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. Achievements  Modernization of Treasuries – During the year 2016 – 2017, an amount of ` 7.92 (seven point nine two) crore has been spent on infrastructural upgradation of 22 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.  Inspection of Treasuries – Inspection of Treasuries and Pay & Accounts Offices is one of the major functions of the DTA. 60 (sixty) Treasuries have been inspected during the year 2016 – 2017. The questionnaire for inspection of Treasuries has also been revised to accommodate the changes made in the treasury functions in the IFMS regime.  e-Mail Accounts of Treasury Officers and the DDOs – 292 (two hundred ninety two) e-mail accounts for 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.  Workflow-based File Tracking System (WFTS) – Workflow-based File Tracking System (WFTS) has been operationalized in the Directorate as well as in the three Pay and Accounts Offices in Kolkata and in the Pension Disbursement Cell in the year 2016-17 and the total number of files and letters processed through this system is 40835 up to 31.03.2017.  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

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 155 FINANCE DEPARTMENT following a “Checker and Maker” concept when the checker function is performed at the Directorate of Treasuries and Accounts, West Bengal. Till March, 2017, 19371 (nineteen thousand three hundred and seventy one) DSCs have been registered in the IFMS and 43.21 (forty three point two one) lakh transactions have made use of them.  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 (six) lakh Pensioners in the State are getting their monthly pension through ECS on the first day of next month. The delay in getting the first pension by the Pensioner has also been dispensed with. Now, a Pensioner may get their pension credited to their Bank Account within the next day of his appearance in the Treasury.  Performance of 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 01.04.2016 to 31.03.2017 is ` 42800 (forty two thousand eight hundred crore) which has registered an increase of 15% over last year. 83.5% of the total collection (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.  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. 2016-2017, Refresher Training of the Pay and Accounts Officers, Additional Pay and Accounts Officers, Treasury Officers and Additional Treasury Officers were organised in July 2016 at the Administrative Training Institute, Kolkata. In September 2016, training with respect to Human Resource Management System (HRMS) was arranged at the Administrative Training Institute, Kolkata, attended by representatives of all Departments.  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 in 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.

156 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT  Revision of West Bengal Treasury Rules – West Bengal Treasury Rules were last revised in the year 2005. Since then, particularly during the last few years, several procedural changes have taken place such as, implementation of IFMS, introduction of online Receipts of Tax and Non- Tax Revenues through GRIPS, abolition of LOC system etc. The treasury management system has undergone a paradigm shift because of implementation of IFMS. All these have urged the State Government to review the Treasury Rules and to bring about the necessary changes therein. A Rule Revision Committee comprising senior officers of Finance Department, Law Department, representatives of the Accountant General (Accounts and Entitlement), West Bengal has been formed for this purpose. 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. Number of files / cases received, disposed of and pending at DTA, WB (Headquarters) :

Financial Opening New cases Total Number of % of cases No. of cases Year Balance added cases disposal disposed pendingal 2013-14 159 2553 2712 2515 92.74 197 2014-15 197 2428 2625 2520 96 105 2015-16 105 2394 2499 2436 97.48 63 2016-17 63 2471 2534 2445 96.49 89

Number of pension cases received, disposed of and pending at DTA (P.D. Cell) : Financial Opening New cases Total Number of % of cases No. of cases Year Balance added cases disposal disposed pendingal 2013-14 2 764 766 762 99.48 4 2014-15 4 689 693 686 98.99 7 2015-16 7 685 692 684 98.84 8 2016-17 8 425 433 424 97.92 9

Publications :  West Bengal Treasury Rules, 2005  Hand Book of General Circulars – Volume I to VI  IFMS Brochure  IFMS Booklet

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 157 FINANCE DEPARTMENT DIRECTORATE OF PENSION, PROVIDENT FUND AND 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 :

Designation of Post Sanctioned Strength Present Strength Vacancy i) Director 01 01 Nil ii) * Joint Director 01 01* Nil iii) Deputy Director 01 Nil 01 iv) Assistant Director 13 09 04 v) Law Officer 01 01 Nil vi) System Analyst 01 Nil 01 vii) Stenographer 01 Nil 01 viii) Head Clerk-cum-Accountant 15 15 Nil ix) U.D. Clerk 49 49 Nil x) Supervisory Typist 01 01 Nil xi) Grade-I Typist 03 03 Nil xii) Basic Grade Typist 04 01 03 xiii) L.D. Clerk 29 03 26 xiv) Data Processor 02 Nil 02 xv) Driver 01 Nil 01 xvi) Cash Collecting Sarkar 01 01 Nil xvii) Record Supplier 07 06 01 xviii) Group-D, Grade-I 05 Nil 05 xix) Group-D, Basic Grade 10 04 06 Total 146 95 51

*One Officer of W.B.A & A.S. is acting as Joint Director vide G.O. No. 862-F dated 31.01.2008. Note: As per Government Order, two posts of Data Entry Operator have been filled on contract basis through Webel Support Multipurpose Co-operative Service Ltd.

158 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Objectives : The objectives of the Directorate is 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 up to date 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 handover 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 26th May, 1998 formulated guidelines and time schedule for handing over Pension Payment Order on the date of superannuation. Now that the e-Pension project has been launched, a revised guidelines and time schedule have been formulated vide G.O. No. 62-SSE/17 dated 17th April, 2017. The very essence of guidelines is summarized below: Concerned employee shall start process of application for pension through e-Pension portal 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 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 seven and 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 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 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 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 159 FINANCE DEPARTMENT On the average, more than 1350 new pension cases are received per month by this Office. Pension case 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 2016-2017. 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 2015-16, more than 140 pre-81 cases have been settled. Legal issues i) Court cases Of late, the number of High Court cases are increasing at an alarming rate which requires immediate attention. In the year 2009-10 the number of Court cases exceeded 9000. The main motive behind the High Court cases are delayed payment of retirement benefits, the cause of which may be attributed to the following factors: 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, upto 31 March 637 Almost 100% of cases are disposed of

160 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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. iv) 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 - 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. 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 nomenclature as the 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)

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 161 FINANCE DEPARTMENT 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 prepares a bill in T.R. Form No. 7 (duplicate) at the 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 lumpsum 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 produces 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 1408 (approx.) operators. For the current year i.e. 2016-17, the amount sanctioned by the Finance Department is Rs. 800 crore and the entire amount has been allotted to 1330 operators. The number of operators in whose favour the interest could not be allotted due to shortage of funds for the year is 50.

162 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 was printed 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 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 Educa- tion 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).

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 163 FINANCE DEPARTMENT Number of files/cases received, pending and disposed of School Pension Cases :

Period Fresh cases only 1st Pension Payment Order 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 Total 182985 151116 182920 146632

Pending Cases as on 31.03.2017: Primary – 455 Secondary – 825 Revision Pension Cases (ROPA-09): Primary – Nil Secondary – Nil

Cases in hand of DPPG and in PSA’s Office with audit observation: Break-up position upto 31/3/2017

Cases returned to the PSA’s Office with audit observation :

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 Primary 1350 953 959 2574 2172 356 86 799 620 554 Secondary 1642 930 1141 1232 773 260 87 753 1015 823

164 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Cases along with advance cases in hand of DPPG :

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 Primary 2358 2890 2415 3136 4128 3931 4930 850 225 219 Secondary 2436 2880 1831 2120 4684 4258 3102 1500 441 339

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 (No revision): 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 Total 31946 29151

Pending Cases :

Position No. of Cases as on 31.03.12 31.03.13 31.03.14 31.03.15 31.03.16 31.03.17 Case lying with the PSAs after 884 905 207 423 320 663 audit Observation given by the DPPG Cases lying with the DPPG 1165 979 828 251 5 57 including Advance cases Resubmitted cases added

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 165 FINANCE DEPARTMENT The table showing DCRB Scheme, 1985 for the employees of Panchayat Bodies issued by the Panchayat and Rural Development Department, Government of West Bengal may be replaced by the following:

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 1358 2015-2016 1165 413 1578 910 2016-2017 1072 518 1590 602 Total 28201 6189 34390 27433

Pending cases as on 31.03.2017: 39

Position No. of Cases as on 31.03.12 31.03.13 31.03.14 31.03.15 31.03.16 31.03.17 Cases returned with audit observations to the PSAs (Zilla Parishads – 529 385 293 549 413 428 D.M., Panchayat Samities – S.D.O., Gram Panchayats – B.D.O.) Cases lying with 91 95 595 56 17 39 DPPG

166 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Other Pension Cases Cases received as Pension Payment Orders on 31st March issued as on 31st March 2015 2016 2017 2015 2016 2017 1. Social Welfare Advisory Board 16 10 26 14 9 7 2. Khadi Board 107 115 6 19 113 6 3. Book – Board 15312 3 4. H. S. Council 59 22 29 32 29 27 5. CSPCA Nil Nil Nil Nil Nil Nil 6. Sports Council 15315 3 7.GTA 35823 6 8. College Service Commisson, WB 3 4 Nil 4 5 Nil 9. Netaji Institute for Asian Studies Nil Nil 1 Nil Nil Nil 10. Hooghly River Bridge Commission 10 7 6 Nil 7 4 11. Pollution Control Board 3 13 7 1 11 9 12. Agricultural Training Centre 15 3 2 6 4 2 13. Wakf Board 41822 3 14. V.C. 1 Nil Nil Nil 1 Nil 15. Animal Resources Dev. Deptt. 6 1 Nil 1 2 Nil 16. W.B. Urdu Academy 4 1 1 Nil Nil 1 17. Comprehensive Area Dev. Corpn. 1 105 146 311 100 125 Total 164 297 246 116 293 196

Position No. of Cases as on 31.03.15 31.03.16 31.03.17 Case returned to the PSAs after audit Observation 42 68 46 Cases lying with DPPG 101 4 9

Maintenance of accounts and audit We are doing 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 was considering, to set up a new branch office of Directorate of Pension, Provident Fund & Group Insurance (DPPG) at UTTARKANYA for disposing 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 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 25th June, 2014.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 167 FINANCE DEPARTMENT The Office was inaugurated by Honorable Chief Minister Mamata Banerjee on 1st September 2014. In pursuance of Finance Department’s Notification No.4560-F(H) dated 1st September, 2014 the office started functioning from 1st September 2014 for disposing 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 & (7) Darjeeling Performance Report in respect of D.P.P.G. Branch Office UTTARKANYA from 01-04-2015 to 31-03-2016 Category Files Total Total PPO Files under Files under Total Files Files received Objection generated audit audit [Late under waiting for during during [Retirement submission, audit audit 2015-16 2015-16 on 31st Death Cases, [retirement March] Objection after 31st Compilation March] etc.] 1 2 3 4 5 6 (5) + (6) 8 = (7) Gram 154 1 114 2 6 8 31 Panchayat Panchayet 11 0 9 0 0 0 2 Samity Zilla Parishad 27 0 18 0 0 0 9 Library 85 1 69 0 2 2 13 Municipality 164 4 135 3 8 11 14 Primary 1193 13 883 15 32 47 250 Secondary 811 7 628 2 20 22 154 Grand Total 2445 26 1856 22 68 90 473 Performance Report in respect of D.P.P.G. Branch Office UTTARKANYA from 01-04-2016 to 31-03-2017 Category Files Total Total PPO Files under Files under Total Files Files received Objection generated audit audit [Late under waiting for during during [Retirement submission, audit audit 2016-17 2016-17 on 31st Death Cases, [retirement March] Objection after 31st Compilation etc.] March] 1 2 3 4 5 6 (5) + (6) 8 = (7) Gram 154 3 164 2 7 9 17 Panchayat Panchayet 11 0 10 0 1 1 2 Samity Zilla Parishad 24 0 25 0 1 1 7 Library 80 3 81 0 0 0 11 Municipality 139 6 145 0 8 8 15 Primary 953 17 1048 6 25 31 154 Secondary 862 6 857 3 13 16 159 Mass Education 1 0 1 0 0 0 0 Grand Total 2223 35 2331 11 55 66 355

168 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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(DPPG) for examination and issuance of Pension Payment Order. With a view to utilize 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 the Finance Department for examination by the DPPG, the audit officer of the scheme. On examination of pension papers so uploaded, the DPPG will send PPO on electronic mode through IFMS to the 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. 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 169 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 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 February, 2013. This Branch is located at 131/A, B.B.Ganguly Street, Kolkata-700 012. 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 Sanctioned Strength Present Strength Vacancy Section Officer 3 2 1 Head Assistant 3 2 1 U.D.Assistant 4 4 1 Typist 2 Nil 2 Record Supplier 1 Nil 1 Group-D 1 1 Nil Total 14 8 6

Nature of work and responsibility : Continuation of monthly state allowance to the freedom fighters or their dependents is the main job. The expenditure is booked 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. Maintenance of accounts and audit Office 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 % of cases No. of Year Balance added Cases cases disposed of pending disposed of cases 2014-15 2 50 52 41 78.85% 11

170 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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, 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 1970’s to promote the habit of savings among the citizens and provide an alternative mode of savings both in the rural and the urban sector. 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 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 (Addl. charge) Nil 2. Deputy Director, Small Savings 1 1 Nil 3. Assistant Director (Headquarters) 1 Nil 1 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 5 Nil 10. Lower Division Clerk 8 Nil 8 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 31 16 15

B) STAFF PATTERN IN THE DISTRICTS

Sl. No. Designation of Post Sanctioned Present Vacancy Strength Strength 1. Deputy Director, Small Savings 20 6 14 2. District Savings Officer 19 16 3 3. Savings Development Officer 366 48 318 4. Accountant-cum-Cashier 20 4 16

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 171 FINANCE DEPARTMENT Sl. No. Designation of Post Sanctioned Present Vacancy Strength Strength 5. Clerk-cum-Typist (Grade-I) 10 1 9 6. Clerk-cum-Typist (Basic Grade) 10 Nil 10 7. Group ‘D’ Staff (Grade-I) 19 16 3 8. Group ‘D’ Staff (Basic Grade) 37 10 27 Total 501 101 400

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 2016-17 was Rs. 63392.29 crore, registering a significant 23% growth over the collection of Rs. 51671.98 crore achieved in 2015-16. The net small savings collection in 2016-17 was Rs. 7200.62 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 22,218 agents (SAS & MPKBY) throughout the state. 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 flex, festoons and banners to display at all the Gram Panchayats, 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

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”.

172 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 by implementing Sl. No. Name of Scheme Rate of interest (in %) Rate of interest (in %) w.e.f. 01.04.2016 w.e.f. 01.10.2016 to 30.09.2016 to 31.03.2017 1. Savings Bank Account 4% 4% 2. P.O.Time Deposit ( 1 Yr) 7.1% 7% 3. P.O. Time Deposit (2 Yr) 7.2% 7.1% 4. P.O. Time Deposit( 3 Yrs) 7.4% 7.3% 5. P.O. Time Deposit (5 Yrs) 7.9% 7.8%

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 173 FINANCE DEPARTMENT Sl. No. Name of Scheme Rate of interest (in %) Rate of interest (in %) w.e.f. 01.04.2016 w.e.f. 01.10.2016 to 30.09.2016 to 31.03.2017 6. Recurring Deposit 7.4% 7.3% 7. Sr. C.C. ( 5 Yrs) 8.6% 8.5% 8. M.I.S. 7.8% 7.7% 9. N.S.C. ( 5 Yrs) 8.1% 8% 10. P.P.F. 8.1% 8% 11. K.V.P. 7.8% 7.7% 12. S.S.A. 8.6% 8.5%

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.

174 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT E - GOVERNACE-GROUP

In the month of February, 2016, Government of West Bengal established E-Governance Group under Audit Branch of Finance Department vide Department order no. 815-F(H) dated 12 February 2016 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 Department, Budget Branch had been entrusted upon to look after the aforementioned 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 the late eighties and the early nineties, the State Government had 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, full computerization has been achieved and they are working as stand-alone units. Some systems of the Treasuries were restructured befitting working in a 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. A mail server was installed at DTA connecting all the Treasuries with intra-mail. DPC has also been associated with computerization of a few other Branches/ Directorates/ Cells of the Finance Department, e.g. Finance Accounts, Directorate of Pension Provident Fund and Group Insurance (DPPG), Finance Budget, Medical Cell etc. In 2012, State Government decided to go in for Integrated Financial Management System (IFMS) project for better control on state finances, better accounting of state receipts and payments, better fund management with transparency and accuracy and started processes for that. CMC Ltd (at present devolved upon TCS) has been selected 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 those of Treasury, Registration, Commercial Taxes, Excise and Land Revenue. Accordingly, 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 2015-16 & 2016-17 (COMBINED) 175 FINANCE DEPARTMENT Organisational Structure Hierarchy of E-governance Group is graphically given below in the following flow chart. Principal Secretary I Secretary I OSD & E.O. Joint Secretary (E-governance Group)

Staff pattern and present staff strength

Designation of Post Sanctioned Strength Present Strength Vacancy IFMS Cell: OSD & e.o. Deputy Secretary/ 5 5 Nil Assistant Secretary (E-governance Group) Total 5 5 Nil

At present, seven more W.B.A.&A.S. officers have been deployed from other offices for looking after the jobs of different modules under IFMS: One Accounts Officer of F.A. set up of PWD has been working as Convenor, HRMS. Six Internal Audit Officers (IAO) of Finance (IA) Deptt. have been working as Co- ordinators of IFMS.

Designation of Post Sanctioned Strength Present Strength Vacancy DPC: Senior System Analyst & e.o. 1 1 Nil Deputy Secretary Assistant Secretary/ Deputy 1 1 Nil Secretary Section Officer 1 1 Nil Data Preparation Officer* 1 Nil 1 System Analyst* 1 Nil 1 Data Entry Operator, Supervisory 3 Nil 3 Grade 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 3 1 TOTAL 45 10 35

176 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT *These posts are ex-cadre posts and are filled from the Section Officers of Secretariat Common Cadre. At present, one Section Officer and one Assistant Secretary are supervising the work of DPC. Moreover, two Data Entry Operators (Contractual) from WTL are presently posted at DPC for E-governance Group. 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 and distribution of computer consumables and UPS batteries to Treasuries and different wings under 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.

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 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 4 Crore in 2016-17) IFMS is divided in 6 Main Modules – e-Bantan, e-Billing, CTS, e-Pradan, GRIPS, HRMS. Modules of IFMS:  e-Bantan (Online allotment) The objective is to provide fastest allotment to the furthest 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 system which used to take at least a month. As being tightly coupled with Treasury, funds get updated instantly for billing.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 177 FINANCE DEPARTMENT  e-Billing (Online preparation & submission of bills) It facilitates online preparation and submission of bills by DDOs to Treasuries/ Pay & Accounts Offices. 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.  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, the total Payment cycle comes down drastically from 16-17 days earlier to 2-3 days now.  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 stipends/ scholarships like Yuvashree, Kanyashree, Shikshashree etc. Online payments to external stakeholders like CESC, WBSEDCL, BSNL are also done through this system. 3.31 crore beneficiaries received their claim online during 2016-17.  GRIPS (Government Receipt Portal System) This portal is already under operation as a stand-alone portal which is being brought in IFMS portal. 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.  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 the State and Payroll module for all Grant-in-aid employees, waged employees are processed through HRMS now. Other sub-modules like online asset declaration, Appraisal, Deputation, Exit management, Recruitment, Manpower & Confirmation sub-modules are in their deployment phase. are in their roll-out phase. As a whole, HRMS is expected to be completely operational within a few months’ time.

178 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Apart from the above, the following have also been envisaged which are in the process of development: 1. Development of Mobile App: It will provide real-time information and utility to the user on their mobile phone. Tax payers will be enabled to deposit taxes by using the mobile app. HRMS employee can be able to apply for Leave, Loan etc. by using mobile application. 2. AG-VLC Accounts Module: AG will be able to compile State Accounts through this module. 3. GPF Module : GPF Module will help better management of GP Fund of all employees. Following Modules of IFMS were implemented within 31.03.2017 i) e-Bantan (online fund allotment) ii) e-CTS (web-based Centralised Treasury System) iii) e-Pradan (electronic payment to beneficiaries) iv) e-Billing v) HRMS: Payroll processing, Leave management, Pay fixation, LTC management, Medical entitlements, Transfer posting and joining, Leave management, Loan management, Promotion management, Stakeholders, Arrears, TA/DA management, Training module of all Government employees across the State and Payroll modules for all Grant-in-aid employees, waged employees. vi) GRIPS (online receipt) 2. 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 Treasury & Accounts, Directorate of Commercial Taxes, Directorate of Registration & Stamp Revenue, Directorate of Excise of Finance Department and Directorate 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. 3. WBSWAN Connectivity - This is a secondary network project operational in Directorate of Treasury & Accounts, 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 failover of MPLS-VPN Connectivity. 4. Workflow based File Tracking System (WFTS) - WFTS, a web-based application package developed by NIC, is being implemented in Govt. Departments for searching files, letters, memoranda etc. easily and speedily. For this purpose, computers and internet facility to different Groups/Branches of Finance Department has been provided. 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 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, Treasuries and DPPG

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 179 FINANCE DEPARTMENT Achievements 1) Implementation of e-Bantan, e-Pradan, e-CTS, e-Billing and HRMS (payroll) under IFMS project

2) MPLS connectivity to 4 Directorates of Finance Department (Treasuries, Registration, Excise and Commercial Tax) 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 2016-17 (Demand No. 18) Head of Account Budget Estimate Revised Estimate Actual (` in lakh) (` in lakh) Expenditure (`) 2054-00-097-SP-001-V-77 - 300.00 300.00 1,29,18,885 Computerisation of Treasuries 2052-00-090-SP-004-V-77- 150.00 150.00 53,27,990 Computerisation of Finance Deptt. (DPC) 2052-00-090-SP-005-V-77 -IFMS 640.00 1800.00 16,85,17,025 2052-00-090-SP-005-V-28-02 –IFMS 15.00 15.00 2,45,129

Hardware and software procurement during 2015-16 PC Thin LJ DM Line Matrix Laptop Scanner UPS Anti-Virus client Printer Printer Printer For Finance 63 —- 71 —- —- —- 9 62 93 Department Number of cases received, disposed of and pending

No. of cases pending No of cases added No. of cases Percentage of No. of cases previous year during 2016-17 disposed of cases disposed of pending at the end of the year 22 428 447 99.33 3

180 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 181 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 Joint Secretary, Medical Cell

3. Member-Convener Additional Director of Health Services, W.B. Medical Officers posted in this Cell on deputation from Department of Health & Family Welfare Deputy Secretary, Medical Cell

Staff pattern and present staff strength

SI. Designation of Post Sanctioned Present No. Strength Strength 1. Special Secretary as Chairman of WBHSA Nil 1 2. Joint Secretary Nil 1 3. Deputy Secretary 1 1 4. Assistant Secretary 1 3 5. Medical Officer (Deputed from Deptt. of Health & FW) - 2 6. Officer-on-Special-Duty 1 Nil 7. Accounts Officer-cum-DDO 1 1 8. Section Officer 2 2 9. Accountant (in the rank of S.O.) 2 2 10. Head Assistant 2 2 11. Upper Division Assistant 22 22 12. Lower Division Assistant 4 Nil 13. Group ‘D’ Staff 3 3 Total 39 40

Status of Computerisation 1. A dedicated portal https://wbhealthscheme.gov.in has been designed, developed by NIC,WB, security audited and hosted in August 2014 covering the following e-Governance Services with respect 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.

182 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT b) Intimation to CCA by the Employee/ Pensioner (Beneficiary) in the event of hospitalization. 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) View facility on name and maximum approved rates of available Procedure or Investigation or Implants. f) MIS on DDO-wise Enrolment of Employees and Pensioners. g) Status Query for Employee, Pensioner, HCO and different levels of users of Government on aforementioned e-Services. h) 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 to 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 Enrolment. 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 to 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 (72 officials of 62 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 avail- able 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 notesheet preparation through application by the respective Dealing Assistant. d) Online cashless treatment bill receiving and bill distribution among the dealing assistants. Empanelled private Health Care Organisation (HCO) No. of private empanelled HCO: 113 and Diagnostic Centre: 16 No. of private empanelled HCO providing Cashless treatment: 68

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 183 FINANCE DEPARTMENT Expenditure on Medical Reimbursement scheme Head of Account and Year-wise Financial Year 07-Medical 12- Medical Reimbursement Total (in `) Reimbursement (in `) under 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

Expenditures on Cashless scheme Head of Account-wise in 2015-16 and 2016-17

(` in Crore) Head of Account 2015-16 2016-17 2075-00-800-NP-004-V-12 7.73 16.61 (For Govt Employees) 2071-01-800-NP-004-V-12 4.12 10.26 (For Govt. Pensioners)

Number of files/ cases received/ disposed of and pending during the years 2015-2016 and 2016-17 2015-16 2016-17 Files received 2625 2100 Files disposed of 2359 1864 Files pending 266 Files sent to 236 WBHSA for decision.

Receipt & Disposal of Bills on Cashless Treatment from 01/04/2015 to 31/03/2016 and from 01/04/2016 to 31/03/2017

From 01/04/2015 till 31/03/2016 From 01/04/2016 till 31/03/2017 Bills received 8588 17258 Bills processed 6139 14949 Bills pending 2449 2309

184 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT INSTITUTIONAL FINANCE

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 9 (nine) branches along with controlling 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 2017 was as under : Shareholder Holding ( ` in Crore) State Government 215.42 Small Industries Development Bank of India 11.59 Life Insurance Corporation of India 0.20 Public Sector Banks 0.09 Co-operative Banks 0.02 Others 0.03 Total 227.35

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 the 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 185 FINANCE DEPARTMENT 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. Knowledge Sharing

The Corporation offer support to entrepreneurs through proper counseling 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. As a part of it, a small beginning has been made to develop a new managerial cadre. To ensure that they can access the best global expertise and help generate cutting-edge knowledge, a full-fledged Training Division has been created. Management Development Programs being designed and delivered are at par with the programs offered by institutions of repute in the domain of management education in India. 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 14 branches located mostly in District towns and Regional offices at Siliguri, Durgapur and Kolkata. The organizational details including the existing manpower position is elaborated in the following table.

186 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Staff pattern and present staff strength

Sl. Designation of Post Sanctioned Present Vacancy No. Strength strength 1 Managing Director 01 Nil 01 2 General Manager 04 04 Nil 3 Deputy General Manager 08 08 Nil 4 Chief Manager 11 02 09 5 Manager 17 13 04 6 Deputy Manager 34 15 19 7 Officer 59 41 18 8 Senior Assistant 28 21 07 9 Junior Assistant 34 15 19 10 Clerk-cum-Typist and Telephone Operator 73 13 60 11 Daftari, Peon, Waterboy and Driver 51 5 46 Total 320 137 183

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). Managers 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 any service. To ensure that the entrepreneurs get credit delivery in time and make repayment of dues properly, Regional 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 2015-16 and 2016-17.

Sl. Financial Application Loan Employment Loan Recovery No. Year Received Sanctioned Potential Disbursed Number Amount Number Amount Number Amount Amount (in `) (in `) (in `) (in `) 1. 2015-16 167 43322.64 167 28309.96 1634 19916.64 24638.00 2. 2016-17 80 13181.92 77 12202.52 522 13307.50 28291.74

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 187 FINANCE DEPARTMENT It can be seen that the Corporation has in FY.16 achieved Rs. 283.10 crore in sanction against a target of Rs. 300.00 crore i.e. 94.37% of target. Similarly, total amount of Disbursement was Rs. 199.16 crore against target of Rs. 250.00 crore i.e. 80% of target approximately. In Recovery, against a target of Rs. 280.00 crore, achievement was Rs. 246.38 crore i.e. 88%. Snapshot of overall performance (Rs. in crore)

Financial Year 2015-16 2016-17 Loan Portfolio 724.35 645.91 Effective Sanction 280.09 122.03 Disbursements 199.16 133.07 Recovery 246.38 282.92 Total Income 116.43 111.14 Total Expenditure 104.10 96.60 Operating Profit 12.33 14.54 Gross NPA % 22.11 25.90 Gross NPA % (without Restructured Assets) 13.35 Net NPA % 17.82 20.76 Net NPA % (without Restructured Assets) 9.30

As per current RBI Circular, applicable from this year, Rs. 63 crore of Restructured Assets were compulsorily downgraded to NPA category, resulting in non-recognition of interest income thereon, increase in NPA, both in amount and in percentage and creation of Provision for Bad & Doubtful debts at higher rate. However, as seen above in the table, the NPA figure without restructured assets is 13.35%. It may not be out of place to mention that the Corporation, by putting thrust on bad debt recovery during the year could considerably improve its recovery performance during 2015-16. The Corporation will continue this thrust in coming years. Our recovery is also impeded by the fact that at the end of FY.15-16, 313 litigated cases involving an amount of Rs. 41.71 crore have been pending in the Supreme Court, High Court and Dist. courts. 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 bldg. by virtue of which the authority has prevented outflow of huge fund in the form of rent. Upgradation of IT System The Corporation, during the FY.15-16 took up a programme of modernization of Cyber infrastructure which is expected to be completed within FY.16-17. During this period, the in-house developed software will be upgraded to latest version of Oracle on a centralized server. The Web portal was refurbished and new Website was developed and hosted on Corporation’s Web server. New desktops / laptops have been provided to all the offices to adopt upgraded software content. This is in line with the IT vision policy. Suitable training programmes have also been conducted for skill upgradation of employees of the Corporation in line with the need of the ongoing upgradation programme.

188 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT I S O Certification Bureau of Indian Standards conducted the Re-certification audit at WBFC Head Office in 2015. All the departments of Head Office were audited by the certifying Agency and the agency issued Renewal License for a period of 3 years valid from 28 January, 2016. Personnel and Administration The manpower strength of the Corporation stood at 137 at the end of March, 2016 as against sanctioned strength of 319. Identifying the training needs of employees based on their designated role and individual skill / capacities, the Corporation provided training to the employees. During the year, 50 employees were sent for training programmes. CORPORATE GOVERNANCE (a) Board & Executive Committee Meetings : During the year 2015-16, the Corporation conducted 8 meetings of the Board of Directors and 5 meetings of the Executive Committee. During the year 2016-17, the Corporation conducted 7 meetings of the Board of Directors and 3 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 2015-16 and 4 times during the FY 2016-17. (c) Internal Audit : An in-house Audit Cell audited the Branches as well as outside Audit Firms were appointed for auditing Head Office and designated Branches. Internal Audit calendar of FY.15-16, as approved by the Audit Committee of Board, has been completed by the internal audit cell of the Corporation. As a measure of additional internal control, credit audit was introduced during the year for all large loans after sanction and before first disbursement. The Audit Cells 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. For the year 2016-17, an in-house Audit Cell audited the Branches as well as outside Audit Firms were appointed for auditing Head Office and designated Branches. Internal audit work as per Audit calendar had been conducted for the branch offices and HO operating departments. of FY.15-16, as approved by the Audit Committee of Board, has been completed by the internal audit cell of the Corporation. As a measure of additional internal control, credit audit had been conducted during the year for all large loans after sanction and before first disbursement. Current Policy / Circulars The Corporation normally acts on the basis of circulars, issued by SIDBI (Small Industries Development Board of India) from time to time, in conducting their primary activities. Internal Circulars are issued for administrative exigencies. Asset Quality Since its inception in March 1954 and up to March 1993, 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 189 FINANCE DEPARTMENT As a result, part of the loans and advances became sticky due to incapability of the first generation entrepreneurs. With the advent of the concept of “Non-Performing Assets” since April 1993, more stringent viability norms were insisted upon and as a result, the quality of loan assets has been improving over the years. As to the carried over sticky loans of the past, continuous efforts are being made for realization of dues through (1) constant persuasion, (2) one time settlement, (3) enforcement of section 29 of SFCs Act, 1951 for taking over and selling off the assets and (4) institution of certificate case under PDR Act etc. Though NPA has increased owing to rigid norms of asset classifications, the trend now has started declining through special thrust in recovery process. Maintenance of accounts & audit Besides the above, the operations and accounts of the Corporation are subjected 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 15-16, such audit was conducted in the Corporation. It is worth mentioning that in respect of CAG audit upto FY 14-15, the Corporation has been able to satisfy all its audit observations and there are no outstanding paras as on date.

190 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 Rs.250 crore and paid-up capital, which is solely contributed by Govt. of West Bengal, amounts to Rs.185.30 crore i.e. as on 31.03.2017. 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 Rs. 778 crore (approximately) from its business as on 31.03.2017. The present net worth of the Company is valued at Rs. 963.68 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. The organisational structure of the Corporation is graphically given as below:

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 191 FINANCE DEPARTMENT Staff pattern and present staff strength

Sl. Designation Sanctioned Present Nature of Responsibility No. of Post Strength Strength appointment 1. Managing Director 1 1 Govt. Order Overall 2. Chief Financial 1 1 statutory post Accounts, Audit, Internal Officer (CFO) Regular against Audit, Taxes, RBI matters, post RTI matters & information by Govt. of W.B. Security Forum 3. Company 1 1 Regular against Policies, Secretarial Secretary post sanctioned matters, CSR Activities, by Govt. of W.B. Bond matters, Corporate Governance etc. 4. Accounts Officer 2 2 Regular against Accounts, Taxes, Audit, [One under post sanctioned Real Estate Matters suspension] by Govt. of WB 5. Accounts Officer (HO) 2 2 Contractual Bonds, CSR and Accounts Accounts Officer (Project) created by Board of GST, Accounts of Sankalpa Housing Project 6. Junior Accounts Officer 1 1 Regular against Attached to Accounts post sanctioned Officer by Govt. of WB 7. Executive Assistant 4 4 Two Regular 1) (Accounts) currently against post under T-S Department sanctioned 2) E.A. (Administration) by Govt. of WB, attached to the Managing One Regular by Director Board and One 3) Attached to Accounts Contractual Department 4) Attached to accounts of Housing Project 8. Accounts Assistant 4 3 Two Regular 1) Bonds (one reserved for SC) against post 2) Attached to Accounts sanctioned by Department Govt. of WB, One Regular Sanctioned by Board 9. Attendant 4 4 Regular against Different Departments post sanctioned by Govt. of WB 10. Assistant 1 1 Regular Accounts Department sanctioned by Board 11. Attendant [Project Office] 1 1 Contractual Housing Project Office created by Board

192 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. Designation Sanctioned Present Nature of Responsibility No. of Post Strength Strength appointment 12. Stenographer 1 Nil Regular against Vacant post sanctioned by Govt. of WB 13. Receptionist – cum- 1 1 Regular Attending Reception & Telephone Operator sanctioned Mails by Govt. of WB 14. Head, Credit & 1 1 Contractual Loan, Investment Investment created by Board 15. Credit & Marketing 1 1 Regular Loan Section Officer sanctioned by Board 16. Chief Risk Officer 1 1 Contractual As defined by Board (Part time) 17. Sub-Assistant Engineer 2 1 Contractual Looking after Housing (one reserved for SC) created by Project (Engineering) and Board renovation of premises at Registered Office 18. Commercial Manager 1 1 Contractual Security, Stores, Assests created by & Vehicles Board 19. Head, HRD and 1 1 Contractual Assist Chairman and to Personnel & P.S. to created by deal with matters relating Chairman Board to staff 20. Chief Technology Officer 1 1 Contractual Computer & Systems created by Board 21. Junior Systems Assistant 1 1 Contractual Computer & Systems Hardware & Networking created by Board 22. Systems Assistant 1 1 Contractual Computer & Systems (Software) created by Board 23. Officer on special duty 1 1 Contractual For Safe Savings Scheme created by Board 24. Dealing Assistant – cum 1 Nil Contractual For Safe Savings Scheme -Data Entry Operator created by & HRD Board 25. Subordinate Staff 1 1 Contractual For Safe Savings Scheme created by Board 26. Subordinate 1 1 Contractual Usual duties connected Staff [site office] created by with the post of an Board Attendant 27. Casual Workers 4 4 2 Casual workers Different Departments 2 Drivers Drivers attached to the Chairman & the Managing Director

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 193 FINANCE DEPARTMENT Sl. Designation Sanctioned Present Sanctioning Approval received No. of Post Strength Strength Authority from State Govt. 28. Vigilance Officer 1 1 Contractual Looking after vigilance created by affairs Board (Part time) 29. Assistant Company 1 1 Contractual Company affairs Secretary 30. Engineer-in-Charge 1 Nil Contractual Overall In-Charge of Engineering Department 31. Loan Officer 1 1 Contractual Looking after Loan Deparment 32. Investment Officer 1 1 Contractual 33. Executive Assistant 1 Nil Contractual (Loan) (Reserved for SC) 34. Executive Assistant 1 Nil Contractual (Investment) 35. Project Assistant 1 1 Contractual To Assist Project Oriented work & Financial hub 36. Assistant Chief 1 Appointment Contractual To monitor various work Financial Officer letter issued relating to F&A department as per advice of the Management 37. Manager (HRD & 1 Nil Contractual Personnel) 38. Record Supplier 1 Nil Contractual 53 43 Computerisation Out of the 58 (fifty eight) 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. is currently in operation at the set-up which runs on the ACE Accounting System. The integrated software was earlier being developed by C.M.C. Ltd. with necessary assistance from Coral Softwares. 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 31.03.2017 was ` 11,83,11,131/-. The Reserve and Surplus and the Net Worth of the Corporation as on 31.03.2017 stand at ` 778,38,84,890/- and ` 963,68,95,890/- respectively showing a growing financial strength of the Corporation. In comparison to net worth of financial year 2015-16 i.e. ` 941.85 crore, the net worth as on 31.03.2017 has risen to ` 963.68 crore. It has shown an increase around ` 11.83 crore generated from profit after tax during the financial year 2016-17. The Corporation has also adopted a CSR Policy in consonance with the provision of the Companies Act, 2013 and applicable Rules. During 2016-17, the Corporation has made/continued with various CSR activities with Ramakrishna Mission, R.K.M. Matri Bhawan, Paschimanchal Unnayan Parshad etc. and has spent around ` 21.00 lakh towards CSR.

194 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT The following are the disbursements made against of loan applications during 2015-16 and 2016-17 : ( ` in Crore) Particulars 2015-16 2016-17 Limit Amount Limit Amount sanctioned disbursed sanctioned disbursed West Bengal Essential Commodities 1300.00 300.00 1300.00 300.00 Corporation Limited West Bengal Highway Development 1200.00 0.00 - - Corporation Ltd. Bengal Aerotropolis Projects Limited 22.50 22.50 - - Term Loan -3 Bengal Aerotropolis Projects Limited 20.00 20.00 - - Short Term Loan West Bengal Power Development - - 500.00 150.00 Corporation Ltd. Food & Supplies Deptt., Govt. of - - 1000.00 120.00 West Bengal Kesoram Industries Limited - - 100.00 100.00 Total 2542.50 342.50 2900.00 670.00

The following loan proposals were received from non-Government including Government Undertakings sector during 2015-16 and 2016-17 : ( ` in Crore)

Sl. Proposals received 2015-16 2016-17 No. 1. West Bengal Essential Commodities Corporation Limited 1300.00 1000.00 2. West Bengal Highway Development Corporation Ltd. 1200.00 - 3. Bengal Aerotropolis Projects Limited Term Loan -3 22.50 - 4. Bengal Aerotropolis Projects Limited Short Term Loan 20.00 - 5. Rashmi Metaliks Limited 136.00 - 6. Great Eastern Energy Corporation Limited - 50.00 7. Century Aluminium Manufacturing Company Ltd. - 24.00 8. West Bengal Power Development Corporation Ltd. - 500.00 9. Food & Supplies Deptt., Govt. of West Bengal - 1000.00 10. Kesoram Industries Limited - 100.00 Total 2678.50 2674.00

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 195 FINANCE DEPARTMENT The following loan proposals were received from non-Government sector including Government Undertakings which were under active consideration as on 31.03.2016 and on 31.03.2017 respectively: ( ` in Crore) Sl. Proposals received As on 31.03.2016 As on 31.03.2017 No. 1. West Bengal Electronic Industry Development 20.59 - Corporation Limited for Naihati, North 24 Parganas manufacturing cluster 2. West Bengal Electronic Industry Development 14.18 - Corporation Limited for Falta, South 24 Parganas manufacturing cluster 3. West Bengal Essential Commodities Supply - 1000.00 Corporation Limited Total 34.77 1000.00

The following loan proposals were received from non-government sector. After due consideration, the proposals were rejected for the reasons stated against each item. ( ` in Crore) Proposals received 2015-16 2016-17 Reasons for rejection Rashmi Metaliks Ltd. 136.00 - Not complied with Loan Policy of the Corporation West Bengal Highway - 1200.00 Borrowers no longer willing to Development Corporation Ltd take this loan Great Eastern Energy Corporation - 50.00 Not complied with Loan Policy Limited of the Corporation Century Aluminium Manufacturing - 24.00 Not complied with Loan Policy Company Ltd. of the Corporation Total 136.00 1274.00

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.

196 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT AUTONOMOUS BODIES

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 2015-16 & 2016-17 (COMBINED) 197 FINANCE DEPARTMENT The Commission and its composition are given below : Sl. No. Designation of Post Existing strength 1 Chairman 1 2 Member 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 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

198 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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)” Performances for the year The initiatives undertaken by the Commission to utilize the information and technology resources in its operations have started yielding results. The Commission was able to conduct the WBCS (Exe.) etc. (Preliminary) Examination, 2015; WBCS (Exe.) etc. (Main) Examination, 2015 and the WBCS (Exe.) etc. (Preliminary) Examination, 2016 during the aforesaid period. More than 1 (one) lakh applications were processed In connection with both the WBCS (Exe.) etc. (Preliminary) Examination, 2015 and the WBCS (Exe.) etc. (Preliminary) Examination, 2016 in addition to numerous applications received in respect of other Recruitment Examinations and Selection cases. The results of the WBCS (Exe.) etc. Examinations for the years 2013 and 2014 and the WBCS (Exe.) etc. Examination, 2012 – Group - “C” & “D” Services and Posts were also declared during the same period. The reduction in time interval between the publication of an advertisement and the declaration of results was achieved in case of major recruitment examinations/ selection cases due to adoption of certain Innovative measures and speedy implementation of e-governance in the last two years. The aim of the Commission is to develop the existing online set-up and ultimately to conduct majority of the examinations online in order to limit the time gap in respect of publication of results to the bare minimum. During the period under report, the Commission held 1138 sittings to Interview and select candidates for direct recruitment to various services and posts. Altogether 8824 candidates were called in for interviews. The Commission continued its practice of Inviting experts of different disciplines to assist it in the matter of selection of candidates and thus it maintained liaison with various universities, institutions and organizations.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 199 FINANCE DEPARTMENT For direct recruitment by competitive examination with or without interview, the Commission held 10 (ten) different kinds of recruitment examination including West Bengal Civil Service (Exe.) etc. (Preliminary) Examination, 2015; West Bengal Civil Service (Exe.) etc. (Main) Examination, 2015; West Bengal Judicial Service (Preliminary) Examination, 2015; West Bengal Judicial Service (Final) Examination, 2015; English Reporters Recruitment Examination (Part-I), 2015; English Reporters Recruitment Examination (Part-II), 2015; Assistant Public Prosecutors Recruitment Examination, 2014; West Bengal Civil Service (Exe.) etc. (Preliminary) Examination, 2016; West Bengal Legal Service Examination, 2014; Samity Accounts and Audit Officer Recruitment (Preliminary) Examination, 2015. There were altogether 2,34,367 candidates applied, 2,40,325 candidates allowed and 1,72,790 candidates appeared for these examinations including 5536 candidates in the 05 (five) Main Examinations. During the year under report, the Commission allotted 2375 candidates including 501 Scheduled Caste, 131 Scheduled Tribe and 391 (B.C. ’A’ - 240, B,C. ’B’ - 151) Backward Class candidates for appointment to different services and posts on the results of different recruitment examinations. For direct recruitment through selection by interview (with or without preliminary written test), the Commission advertised 1270 posts of different categories and received altogether 46,786 applications. Preliminary written tests were held for 77 categories of posts for the purpose of shortlisting of candidates. Alter selection, during the period under report, the Commission recommended 1045 candidates including 278 S.C., 62 S.T., 86 B.C. (A), 75 B.C.(B) and 09 P.H. candidates for appointment to different services and posts. The Commission also recommended another 41 candidates including 15 S.C. candidates, 00 S.T. candidates, 05 (B.C. ’A’ – 05, B.C. ’B’ - 00) Backward Class candidates and 00 P.H. candidate for appointment to different services and posts from the reserve lists prepared on earlier selections. For promotion, the Commission held 101 sittings to discuss the cases with the representatives of the concerned departments of the State Government. Altogether, 1446 vacancies in different services and posts were reported to the Commission for being filled up by promotion. During the period under report, the Commission recommended 1359 officers for promotion after considering cases of 4221 officers and could not make any recommendation against 87 vacancies for various reasons.

200 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT WEST BENGAL ADMINISTRATIVE 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 2 Benches which are being managed by one Judicial Member (including Hon‘ble Chairman) and one Administrative Member. Registry of this Tribunal is working under the general supervision of a Registrar who is also functioning as head of the office 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. 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 :

Sl.No. Designation of Post Sanctioned Present Remarks Strength Strength 1. Chairman 1 1 Nil 2. Judicial Members 2 Nil 2 3. Administrative members 3 1 2 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 4 9. P.A to Member All the posts are not on 10. Court Officer} 18 14 the pay-roll of WBAT, 11. Stenographer they belong to the Finance pool of Stenographers 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 3 9 20. Cashier 1 Nil 1 21. Library Assistant 1 Nil 1

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 201 FINANCE DEPARTMENT Sl.No. Designation of Post Sanctioned Present Remarks Strength Strength 22. Muharrir 1 1+3=4* Salaries of 3 Muharrirs are drawn by Finance Department, Govt. of West Bengal 23. Record Supplier 3 1 2 24. Cash Sarkar 1 Nil 1 25. Library Attendant 1 Nil 1 26. Duftry 1 Nil 1 27. Group-D 21 10 11 vacant (all 11 of them are borne by Finance Department, Govt. of West Bengal & salaries of 6 employees are drawn from this Tribunal.) 28. Night Guard 1 Nil 1 29. Durwan 1 Nil 1 Total 89 50(+3) 39

*Service of three (3) Muharrirs, apart from one sanctioned posts are placed at the disposal of this Tribunal, thereby making a strength of four (4) Muharrirs in this Tribunal. 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 transfer to this Tribunal since its inception. The Tribunal by way of its functioning shoulders its responsibility of the grievances in respect of State Govt. 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.

202 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT 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 computerization is almost completed. A computer room has been set up to house the Server and a Local Area Network (LAN) has been set up. B.S.N.L. Broadband has been serving as the Internet connection provider. In total there are 38 (thirty eight) desktop computers working in this Tribunal and 6 (six) 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. Web connection has been established. Measures have been taken to publish all the information regarding this Tribunal. Case matters are 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.

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 3180 1620 4800 259 5.40 4541

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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 203 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  Commissioner, Internal Audit & Ex-Officio Principal Secretary, Finance (IA) Department    Joint Commissioner-I& e.o Joint Secretary Joint Commissioner-II     Internal Audit team Admn. Cell 5 Nos. of Post: comprising Internal Audit (Estt. function) Dy. Commissioner Officer & EO Dy. Secy

 Internal Audit team comprising Internal Audit Officer

Acts administered The core functions of the Finance (IA) Department is not administration of a specified Act, but encompass almost all Acts and Rules and Orders as related to the Departmental functions of the Government which come under the purview of internal audit.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 205 FINANCE DEPARTMENT Staff pattern and present staff strength As per Finance Department Notification No. 9547-F dt. 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 Method of Sanctioned Present No. Post Recruitment Strength Strength Remarks 1. Commissioner, By deputation of officers 1 Nil Vacant since 01.06.2013 Internal Audit & not below the rank of E.O. Principal Principal Accountant Secretary to Govt. General / Accountant of West Bengal General of Indian Audit & Accounts Service 2 Joint Commissioner i) 50% by transfer of 1 1 The post of Dy. & Ex-Officio Joint officers from the WBA Commissioner was Secretary & AS in the pay scale re-designated as Joint of Rs. 12000-18000/- Commissioner under G.O. having at least ten No. 50F- dt. 03.01.2007. years regular service and minimum of four years audit experience to their credit. ii) 50% by deputation of officers of IA&AS not below the rank of Deputy Accountant General 3 Deputy From WBA&AS officer 5 3 New post created vide Commissioner & G.O. no. 405F(Y)WB Ex-Officio Deputy dtd. 01-02-2016 Secretary 4 Internal Audit i) 50% by transfer of 108* 13 *Consequent upon Officer (IA) officers from WBA&AS (Effectively redesignation of posts of in the scale of pay of 04 AIAO held by WBA&AS Rs. 10000-325-15525/- officers officers into IAO in terms having at least eight working) of F.D. Notification years regular service No. 3726-F dt.12.3.2003, and minimum of two sanctioned strength of IAO years’ audit experience increased from 34 (50% of to their credit. original sanction of 68) to ii) 50% by deputation 132. After issuance of of officers in the rank of G.O. 405F(Y)WB Senior Audit Officer/ dtd. 01-02-2016, strength Audit Officer/ Senior of IAO decreased to 108. Accounts Officer in the Indian Audit & Accounts Department, Indian Defence Accounts Department,

206 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. Designation of Method of Sanctioned Present No. Post Recruitment Strength Strength Remarks Indian Railway Accounts Department, Indian Civil Accounts Department or officers of State Services other than officers of WBA &AS. 5 Assistant Internal On deputation of 32 Nil Audit Officer, (IA) officers in the rank of Asstt. Audit Officer / Asstt. Accounts Officer from the officers of the Indian Audit & Accounts Department.

Note: Out of 11 Internal Audit Officers, 1 (one) officer was engaged in GRIPS Cell, 02 (two) officers in IFMS Cell as Nodal Officer, 02 (two) officers were in HRMS Cell and 01 9one) officer was in LA Collectorate, Kolkata in addition to their normal duties under order of the Finance Department during most part of the period.

Information relating to other officers and staff:

Sl. No. Designation of Post Method of Sanctioned Present recruitment strength strength 1. Section Officer By transfer from 1 1 Secretarial Service 2. Stenographer/ Personal -Do- 5 1 Secretary/ Senior Personal Asstt./ Personal Asstt. 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 09

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 207 FINANCE DEPARTMENT 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); (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 Govt. 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.

208 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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. 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. Special Assignment This Department has conducted the following special audit on the basis of request from different Departments of the Govt. and Finance Department approval during 2015-16 Sl.no Name of the Department Subject in brief 1. Special Audit in respect of Biotechnology Special audit Department 2. Special Audit in respect of West Bengal Biotech Special audit Development Corporation Ltd 3. Special Audit of North Bengal Development Special audit Department 4. Special Audit of Office of the Director, Padmaja Conducted special audit on alleged Naidu Himalayan Zoological Park, Darjeeling misappropriation of fund and other matters

This Department has conducted the following special audit on the basis of request from different Departments of the Govt. and Finance Department approval during 2016-17

Sl. No. Name of the Department Subject in brief 1. Submission of a report regarding observation of Finance (Internal Enquiry Audit) department on examination of documents of WBECSC Ltd. towards the assessment of settlement of the outstanding loan of WBECSC Ltd. for procurement of potato in 2010 with the WBSCB vide W. Order No. F(IA)D/3/2016 dated 07/01/2016 2. Enquiry in respect of Review of bills drawn by Pr. Secretary, GTA, Enquiry Darjeeling 3. Office of the First Land Acquisition Collector, 5, Bankshall Street, Internal audit 2nd Floor, Kolkata – 700 001 4. West Bengal Judicial Academy Internal audit 5. GTA – System/Functional audit Special audit 6. Kolkata Agri-Mech-Resource Circle, Salt Lake Enquiry 7. The West Bengal State Co-operative Marketing Pvt. Ltd. Enquiry 8. Enquiry in the office of DPPG Enquiry

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 209 FINANCE DEPARTMENT 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. 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 disposed cases registered registered Audit cases of pending 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

Notes: * In addition to above, 309 Nos. of other files in connection with establishment works and internal audit reports were handled and disposed of by the Finance (IA) Department during the year.

210 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT LAW CELL

The Law Cell of Finance Department is entrusted upon to deal with court cases in which financial interests of Finance Department in particular and the State in general are involved. Previously, court cases related to pay and service matters of state employees, employees of statutory bodies, aided educational institutions etc. were processed and pursued by Law Cell. But now, all matters including chit funds and other miscellaneous cases are being looked into by this Cell. The mandate of this Cell is to supervise, monitor and pursue the court cases keeping consistent contact with other Departments/ Directorates and other offices for attending to and defending the same promptly and effectively on behalf of the state depending upon the policy of the State. Staff pattern and present staff strength

Sl. No. Designation of Post Present Strength 1. Special Secretary 1 2. Deputy Secretary 1 3. Senior Law Officer 1 4. Section Officer 4 5. Head Assistant 1 6. Upper Division Assistant 9 7. Typist, Supervisory Grade 1 8. Typist, Grade-I 4 9. Muharrir, Grade-I 1 10. Group-D, Grade-I 1 Total 24 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 Deptts 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. Nature of work/ Responsibilities/ Functions 1. Processing files for engagement of state advocates to defend the state before : a) Hon’ble Supreme Court b) High Court at Calcutta & High Courts in other States

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 211 FINANCE DEPARTMENT 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 si- multaneously, 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 prop- erly 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 online networking of movement of files (Workflow-based File Tracking System) has been started since 2014. One high-end scanner has been installed in order to store all financial rules, judgments, memoranda/ circulars, buff- sheets and Reasoned Orders passed by Principal Secretary of this Department which are often required in dealing with court cases. Considerable progress has been recorded in this field. Number of files/cases received and disposed of

Financial Opening Total files including New files No. of cases % of cases Cases Year balance / cases received / added & disposed of disposed pending communication initiated by the Cell 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 2016-17 108 651 504 77.42 147

212 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 1 Section Officer 1 U.D. Assistant 3 Group-D staff 1 Total 6

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 Rupees 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 for 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, 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.

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 213 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: 09-7-2009, No. 1/3/2008-IR dated 25-04-2008 & No. ¼/2009-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/ disposed of Pending 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

214 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 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 Principal Secretary 033-22143695 033-22144016 [email protected] Revenue Branch 1. Rajsekhar Bandyopadhyay Joint Secretary 033-22536233 - - 2. A. Mitra Dy. Secretary (Tech.) 033-22535161 - - Directorate of Commercial Taxes 1. Smt. Smaraki Mahapatra Commissioner 033-71221003 033-22515151 [email protected] 2. Sajal Barui Special Commissioner 033-71221004 - [email protected] 3. Adesh Kumar Additional Commissioner, 033-71221005 - [email protected] PRO 4. Atanu Majumdar Senior Joint Commissioner, 033-71221087 - [email protected] ISD 5. Moloy Ghosh Sr. Joint Commissioner 9830498790 - - Directorate of Agricultural Income Tax 1. Biswajit Gangopadhyay Commissioner 033-22510434 033-22510434 [email protected] 2. Supriya Goswami Addl. Commissioner 033-22510435 033-22510434 [email protected] 3. Kesto Pramanick Addl. Commissioner 033-22510095 033-22510434 [email protected] 4. Smt. Papia Das Addl. Commissioner 033-22510437 033-22510434 [email protected] Directorate of Electricity Duty 1. Biswajit Gangopadhyay Director 9830353419 033-22143407 [email protected] 2. Avijit Mondal Inspecting Officer (HQ) 8902499944 - [email protected] 3. Kanchan Saha Inspecting Officer (Asansol 9433324402 - [email protected] Zonal Office) 4. Pasang Pemba Sherpa Inspecting Officer 9593095705 - [email protected] (Jalpaiguri Zonal Office) Directorate of Registration & Stamp Revenue 1. Biswajit Gangopadhyay I.G.R. & C.S.R., WB 033-22141567 033-22143951 [email protected] 2. Devendra Pant Jt. Commr. (Audit) 033-22141568 - [email protected] 3. Santi K. Roychowdhury D.I.G.R.(HQ) 033-22143407 033-22143407 [email protected] 4. Maloy Bhusan D.I.G.R.(Insp.), Burdwan 033-22141940 - [email protected] Bhattacharya Division 5. Abhijit Kr. Das D.I.G.R. (Rev) 033-22141566 - [email protected] 6. Dinabandhu Roy D.I.G.R. (e-RAC) 033-22259145 - [email protected] Directorate of State Lotteries 1. Sailesh Mukhopadhyay Director 033-22364688 033-22217682 [email protected] 033-22364689 2. Swapan Kumar Nandi Joint Director 033-22364688 - - (Audit & A/cs.) 033-22364689 3. Sakti Ranjan Bhattacharya Joint Director (A/cs.) 033-22364688 - - 033-22364689 4. Kallol Kr. Bhattacharyya Deputy Director 033-22364688 - - 033-22364689 Directorate of Entry Taxes / Revenue Intelligence 1. Biswajit Gangopadhyay Director 033-22257522 033-22257522 [email protected] 033-22253651 033-22524650 2. Suranjan Dawn Joint Director 033-22257569 033-22257522 [email protected]

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 215 FINANCE DEPARTMENT Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No. WB Commercial Taxes Appellate & Revisional Board 1. Chandrakala Mukherjee President 033-22514000 - - (483) 2. Matiur Rahaman Registrar 033-22514000 - - (483) 3. Mihir Kumar Banerjee Head Assistant 9830552454 - - Bureau of Investigation 1. Ambujaksha Banerjee Addl. Commissioner 9903955961 - [email protected] & Special Officer 2. Partha Pratim Jana Senior Joint 9830240987 - [email protected] Commissioner

3. Jaydip Kumar Chakrabarti Joint Commissioner & 9903213001 - [email protected] D.D.O. West Bengal Taxation Tribunal 1. Binod Kumar Srivastava Judicial Member 033-23376259 033-23376381 - 2. Chanchalmal Bachhawat Technical Member 033-23344953 033-23376381 - 3. Bhaskar Bhattacharjee Registrar 033-23376381 033-23376381 - 4. Smt. Soma Chakrabarti Deputy Registrar 033-23376260 033-23376381 - (Judicial) 5. Bikash Chandra Biswas Deputy Registrar 033-23343502 033-23376381 - (Admin.) West Bengal Settlement Commission 1. A. Mitra Chairman 033-22511018 033-22515785 - 2. Asit Roy Member 033-22511018 - - Collectorate of Stamp Revenue, Kolkata 1. Donbosco Lepcha Collector 033-22421313 033-22314901 [email protected] 2. Saibal Gupta Addl. Treasury Officer 033-22420596 033-22314901 [email protected] & Collector-in-Charge Budget Branch 1. Parwez Ahmad Siddiqui Secretary 033-22544048 033-22144016 [email protected] 2. Ujjaini Dutta Joint Secretary 033-22536442 - Ujjaini.dutta@ gov.in 3. Sudip Kumar Sinha Joint Secretary 033-22536216 - [email protected] 4. Debashis Bhattacharyya Joint Secretary 033-22145051 - [email protected] 033-22501009 3. Sandipan Chakraborty Programmer 033-22535195 - [email protected] 4. Sumit Mitra Network Administrator 033-22535461 - [email protected] EAP Unit 1. Sudip Kumar Sinha Joint Secretary 033-22536216 033-22145659 2. Partha Chakraborty Assistant Secretary 033-22535359 Statistical Cell 1. Debabrata Nag Advisor (Stat.) 033-22141513 033-22141513 [email protected] RIDF Cell 1. Pawan Kadyan Joint Secretary 033-22535159 - [email protected] [email protected] 2. Anal Jyoti Chakrabarti Deputy Secretary 033-22544824 - [email protected]

216 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No. PPP Cell 1. Pawan Kadyan Joint Secretary 033-22144048 - [email protected] 2. Amit Kumar Mondal Deputy Secretary 033-22535319 - [email protected] 3. Sukanta Dutta Assistant Secretary 033-22535291 - [email protected] 3. Jyotirmoy Das PPP Expert 033-22535315 - [email protected] 4. Arun Kumar Ghosh Financial Expert 033-22535314 - [email protected] Audit Branch 1. Sheo Kumar Ram Joint Secretary 033-22535234 033-22141169 [email protected] 2. Soumya Biswas Deputy Secretary 033-22535322 - - 3. A. B. Mondal Assistant Secretary 033-22535007 - - Directorate of Treasuries & Accounts 1. Parwez Ahmad Siddiqui Director 033-22622196 033-22484742 [email protected] 2. Jadab Ch. Banerjee Additional Director 033-22363644 [email protected] 3. Subrata Kr. Sarkar Joint Director 033-22621162 [email protected] 4. Ashutosh Bose 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. Biman Kanti Kar Joint Director 033-23341684 033-23341684 [email protected] Assistance to Political Sufferers (APS) Branch 1. Subir Das Section Officer 9432085521 - - 2. Saroj Kumar Sarkar Section Officer 9748590517 - - Directorate of Small Savings 1. Sudip Kumar Sinha Director 033-22625895 033-22625895 [email protected] 033-22535232 2. Smt. Riddhi Banerjee Deputy Director 033-22625895 033-22625895 [email protected] 3. Tarapada Patra Liaison Officer 033-22627452 033-22625895 [email protected] E-governance Group A. IFMS Cell 1. Amit Kumar Sarkar OSD & EO Dy. Secy. 033-22535471 - - 2. Pritam Chandra Gupta OSD & EO Asst. Secy. 033-22535417 - - 3. Debashis Mitra OSD & EO Asst. Secy. 033-22535224 - - 4. Rima Ghosh OSD & EO Asst. Secy. 033-22535469 - - 5. Nabanita Purkait OSD & EO Asst. Secy. 033-22535469 - - B. DPC 1. Utpal Chakraborty Sr. System Analyst & 033-22145470 - - EO Deputy Secretary 2. Mintu Saha Deputy Secretary 033-22145012 - - Medical Cell 1. D. K. Mahapatra Special Secretary 033-22144516 033-22141779 [email protected] 2. Sheo Kumar Ram Joint Secretary 033-22141168 - [email protected] 3. Abhik Kumar Ghosh Deputy Secretary 033-22141734 - [email protected] 4. Somnath Mukherjee Accounts Officer- 033-22544238 - [email protected] cum-DDO

ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) 217 FINANCE DEPARTMENT Sl. Name of Key Officials Designation Phone No. Fax No. e-mail Address No.

Institutional Finance West Bengal Financial Corporation 1. Amlan Basu Chairman 033-23599822 - [email protected] 2. S.N. Koley Managing Director 033-23599825 - [email protected]

3. Krishnendu Mukhoti General Manager (HQ) 033-23599830 - mukhoti.krishnendu@wbfconli ne.org 4. Rathin De General Manager 033-23599828 - - (Operations & Marketing) 5. Somesh Mukherjee Financial Advisor & 033-23599829 - - Chief Accounts Officer West Bengal Infrastructure Development Financial Corporation 1. Abhirup Sarkar Chairman 033-22105436 033-22105437 [email protected] 2. Asok Kumar Das 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] Autonomous Bodies Public Service Commission 1. S. K. Mandal Secretary 033-24661540 033-24660992 - 033-24662266 033-24663378 West Bengal Administrative Tribunal 1. Amit Talukdar Chairman 033-23343256 033-23343554 - 033-23342989 2. Smt. Jayashree Banerjee Registrar 033-23588813 033-23343554 - Internal Audit Branch 1. Rejaul Islam Khan Joint Commissioner & 033-22216357 033-22371590 [email protected] EO Joint Secretary 033-22377025 2. Jayanta Mazumder Deputy Commissioner 033-22371978 033-22371590 [email protected] & EO Deputy Secretary 3. Md. Sahidul Islam Internal Audit Officer 033-22251887 033-22371590 md.sahidislam@gmail. com (HQ) Law Cell 1. Rabijyoti Majumdar Special Secretary 033-22535219 - [email protected] 2. Manjulika Maity (Poira) Deputy Secretary 9433936461 - - 3. Chandi Prasad Dhar Assistant Secretary 033-22535317 - - 4. Shibasish Dutta Roy Law Officer 033-22535324 - - Right to Information Cell 1. Dipankar Sinha Joint Secretary & 033-22535231 - - Appellate Authority 2. Nitaipada Datta Deputy Secretary & 033-22535319 - - SPIO

218 ANNUAL ADMINISTRATIVE REPORT 2015-16 & 2016-17 (COMBINED) FINANCE DEPARTMENT Annual Administrative Report 2012-2013 Annual Administrative Report 2012-2013

Finance Department GOVERNMENT OF WEST BENGAL

Production Food Grains (Million Tonnes) Annual Administrative Report Annual Administrative Report

2015-2016 & 2016-17 (Combined) 2015-2016 & 2016-17 (Combined)

Government of India Ministry of Statistics and Programme Implementation Central Statistics Office Coordination and Publication Division Research and Publication Unit New Delhi Finance Department GOVERNMENT OF WEST BENGAL www.mospi.gov.in