Abstract Commercial Taxes Department – Enforcement
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Abstract Commercial Taxes Department – Enforcement – Modernisation of Check Posts and Check Points of Commercial Taxes Department – Sanction of manpower and other infrastructure - Orders Issued. --------------------------------------------------------------------------------------------- COMMERCIAL TAXES AND REGISTRATION (A1) DEPARTMENT G.O Ms.No.94 Dated: 09.07.2012 Må-25, ÂUtŸSt® M©L 2043 Read: From the Commissioner of Commercial Taxes, D.O Letter No.Q3/30041/ 2011, dated 18.8.2011. ****** ORDER: While moving the grants for demand No.10 of Commercial Taxes Department for the year 2011-2012, the Minister for Commercial Taxes and Registration has announced on the floor of the Assembly that check posts play an effective role in arresting tax evasion and earning more revenue to the State Exchequer and that the check posts of Commercial Taxes Department all over Tamil Nadu would be modernised by providing essential infrastructure like uninterrupted power supply, connectivity, construction of store room for keeping the detained goods, public amenities etc. and to employ additional manpower in the check posts. 2. There are 28 check posts functioning in Commercial Taxes Department along the State borders and they are categorised as major and minor check posts as below:- Major Check Posts Minor Check Posts 1. Puzhal (Out) 1. Tiruttani 2. Puzhal (In) or Pethikuppam 2. Uthukottai 3. K.G.Chavadi (In) 3. Pichanur 4. K.G.Chavadi (Out) 4. Gudalur 5. Hosur (In) 5. Gopalapuram 6. Hosur (Out) 6. Meenakshipuram 7. Thoppur (In) 7. Tharangampadi 8. Thoppur (Out) 8. Melavanjur 9. Bannari 9. Kottakuppam 10. Ranipet (In) 10. Pattanur 2 11. Ranipet (Out) 11. Pennayar Bridge 12. Katpadi 12. Lower Camp 13. Kandamangalam 13. Bodi Mettu 14. Puliyarai 15. Kaliyakavilai In addition to the major and minor check posts, the following check points are also functioning in Commercial Taxes Department, wherever the import/inter- state movement of goods takes place from other countries/other States respectively:- 1. Concor (Enforcement-I, Chennai) 2. Royapuram Goods Yard (Enforcement-I, Chennai) 3. Central Parcel Office (Enforcement-I, Chennai) 4. Egmore Goods Yard (Enforcement-I, Chennai) 5. Harbour Wharf (Enforcement-I, Chennai) 6. Salt Cotaurs (Enforcement-I, Chennai) 7. Air Cargo Complex (Enforcement-I, Chennai) 8. Tuticorin Port (Tirunelveli) 3. The Commissioner of Commercial Taxes in the project proposal sent with his letter read above has stated that check posts are facing deficiencies such as inadequate manpower, lack of network/online connectivity, improper location at vulnerable points viz., below road level, below an over bridge etc., leading to non- stopping of goods vehicles, lack of basic infrastructure viz., store room for detained goods, parking bay, toilets etc. and non-provision of vehicles for check post officers. He has stated that the check posts can be more effective in arresting tax evasion and earn more revenue if the existing deficiencies are rectified and strengthened through modernisation and better manpower utilization. 4. Accordingly, after a comparative study of the integrated check posts in Andhra Pradesh, Karnataka and Kerala, the Commissioner of Commercial Taxes has sent a proposal for modernisation of 28 check posts and 8 check points for approval of the Government, which includes acquisition of land wherever required, construction and renovation of buildings in check posts / check points, employing additional manpower, providing basic amenities such as toilets, rest rooms etc., provision of uninterrupted power back up and store room for keeping the goods detained etc. 5. The Commercial Taxes Department through its end to end computerisation project aims to reach a stage where the dealers themselves will be required to enter the details of movement of goods online. Even in that situation, static check posts (especially for inter state trade) and mobile roving squads (especially for intra state movement) will be important for collection of information and cross verification to ensure better compliance. 6. The Government, after careful consideration, have decided to accept the proposal of the Commissioner of Commercial Taxes for the modernization of 28 major and minor check posts and 8 check points of Commercial Taxes 3 Department as detailed in paragraph 2 above and accord sanction for an expenditure of Rs.33,36,04,932/- (Rupees Thirty Three Crore Thirty Six Lakhs Four Thousand Nine Hundred and Thirty Two only) (non-recurring Rs.28,95,24,000/- and recurring Rs.4,40,80,932/-), which involves funding for land and building, creation of new posts and provision of infrastructure as detailed below:- Non-Recurring:- (Rupees in lakhs) S.No Description Amount 1. Land and building for major check posts 1030.60 (7 Nos., Puzhal (In) i.e. Pethikuppam excluded) 2. Land/Building/Bunker/Building repair in minor check 1662.92 posts and check points (26 Nos., Harbour Wharf and Air Cargo Chennai excluded) 3. Infrastructure for Major Check Posts:- a) Diesel Generators – 7 Nos. x 400000 28.00 b) Vehicles – 4 Nos. x 700000 28.00 c) High Mast Lamps – 7 Nos. x 300000 21.00 d) Weigh Bridge – 3 Nos. x 750000 22.50 e) Boom Barriers – 14 Nos. x 200000 28.00 f) Vehicle Number Readers – 14 Nos. x 125000 17.50 g) Sign Boards – 14 Nos. x 40000 5.60 h) Sim Cards – 8 Nos. x 2000 0.16 4. Infrastructure for Minor Check Posts / Check Points (28 Nos.):- a) Inverter power back up – 28 Nos. x 100000 28.00 b) Sign Boards – 56 Nos. x 40000 22.40 c) Sim Cards – 28 Nos. x 2000 0.56 Grand Total of 1 to 4 above 2895.24 Recurring:- Sl.No Description Amount (in Rs.) 1. For Major Check Posts a) New Posts 89,71,320 b) Contract staff for security 89,76,000 c) Diesel for 7 Generators at 100 litres per month 3,36,000 and Rs.48000/- per year per generator d) Mobile call charges – usage charges @ Rs.1000/- 96,000 per month for 8 sim cards 4 e) Fuel for 4 vehicles – Diesel at 150 litres per month 2,88,000 per vehicle Total (1 a to 1 e) 1,86,67,320 2. For Minor Check Posts / Check Points a) New Posts 2,50,77,612 b) Mobile call charges - usage charges @ 3,36,000 Rs.1000/- per month for 28 sim cards Total (2a + 2b) 2,54,13,612 Grand Total of 1 & 2 above 4,40,80,932 7. The Government also accord sanction for the creation of the following new posts in time scales of pay for major and minor check posts / check points and for employment of security guards on contract basis for 8 major check posts as per the project proposal as detailed below initially for a period of one year from the date of filling up of the posts:- I. New posts created for Major Check Posts: S.No. Name of the Post Pay scale + Grade Pay Number of posts created 1. Deputy Commercial Tax Officer 9300-34800 + 4800 8 (Roving Squad) 2. Assistant / Upper Division 5200-20200 + 2800 10 Inspector 3. System Assistant 5200-20200 + 2800 3 4. Junior Assistant 5200-20200 + 2400 5 5. Driver (Roving Squad) 5200-20200 + 2400 4 6. Record Clerk 4800-10000 + 1400 7 7. Office Assistant 4800-10000 + 1300 24 Total 61* (* Details of distribution of new posts created for major check posts are annexed as Annexure-I to the order) II. New posts created for Minor Check Posts / Check Points:- S.No. Name of the Post Pay scale + Grade Pay Number of posts created 1. Commercial Tax Officer 9300-34800 + 4900 5 2. Deputy Commercial Tax Officer 9300-34800+4800 17 3. Assistant / Upper Division 5200-20200+2800 58 Inspector 5 4. System Assistant 5200-20200+2800 6 5. Junior Assistant 5200-20200+2400 31 6. Record Clerk 4800-10000+1400 24 7. Office Assistant 4800-10000+1300 20 Total 161** (** Details of distribution of new posts created for minor check posts / check points are given as Annexure-II to the order) III. Security Guards on contract basis for 8 major check posts (4 In and 4 Out):- Assistant Security Guard : 4 (one per check post – In/Out) Head Security Guard : 4 (one per check post – In/Out) Security Guard : 64 guards (8 guards per checkpost at the rate of 2 guards per shift of 6 hours for 4 In and 4 Out posts) (Details of distribution of security guards on contract basis for 8 major check posts are given as Annexure-III to the order) 8. The Government in G.O Ms.No.780, Home (Transport.VII) Department, dated 17.11.2011, have accorded administrative sanction for a sum of Rs.79.77 Crores for the modernisation of check posts at Pethikuppam (incoming and outgoing) and it has been ordered that the Integrated Check Post at Pethikuppam would house the Commercial Taxes Department apart from other departments. In view of the formation of integrated check post at Pethikuppam, the Government have excluded the infrastructure requirements for Puzhal (In) check post i.e. Pethikuppam viz., diesel generator, weigh bridge, high mast lamp, boom barriers, vehicle number reader and sign boards as proposed by the Commissioner of Commercial Taxes. The computer accessories proposed for the check posts were also excluded in view of the availability in end-to-end computerisation of Commercial Taxes Department. 9. The expenditure sanctioned in paragraph 6 above shall be debited item-wise under the following head of accounts:- Land and Building requirements (Rs.26,93,52,000/-) 4059 Capital outlay on Public Works – 01 Office Buildings – 051 Construction – Twelfth Five Year Plan – II State Plan – JN Commercial Taxes – 16 Major Works. (DPC: 4059-01-051-JN-1607) Purchase of Vehicles (Rs.28,00,000/-) 2040 - 00 Taxes on Sales, Trade etc., - 101 Collection Charges – AB District Establishment – 21 Motor Vehicles – 01 Purchase.