specimen for representation for enhance g.p. to administrative officer to be submited to the cbec...

8/11/2019 specimen for representation for enhance G.P. to Administrative Officer to be submited to the CBEC New Delhi

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lsok esa]

Jheku v/;{k egksn;]lhek “kqYd ,oa dsUnz h; mRikn “kqYd oksMZ] ubZ fnYyh-

¼}kjk mfpr ek/;e½

egksn;]

fo’k;%% dsUnzh; mRikn “kqYd ,oa lhek “kqYd oksMZds dk;kZy;ksa esa dk;Zjr iz”kklfud vf/kdkjh ]¼dkf.kZd oxZ esa jktif=r f}rh; Js.kh dk in½ dsxszM osru esa o<+ksRrjh ,oa izksUufr ds vU; volj

l`ftr djus gsrq izR;kosnu &i=kpkjA

vknj.khZ; egksn;] ge cM+s xoZ ds lkFk dguk pkgrs gSa fd Hkkjr ljdkjds bl lEekfur jktLo foHkkx us u dsoy eq>s o esjs ifjokj dks lekt esa csgnlEeku fnyk;k gS cfYd eq>s o esjs ifjokj dks lEiw.kZ lqj{kk o laj{kk Hkh iznkudh gSA blds fy, eS vkSj esjk ifjokj lnSo _.kh jgsxkA

vknZ .khZ; egksn;] eS] lquhy dqekj “kekZ] orZeku esa dk;kZy; vk;qDrdsUnzh; mRikn “kqYd vk;qDrky;] y[kuÅ esa iz”kklfud in ij lsokjr gwWaassvkSj eS cM+h fouezrk ds lkFk O;fDrxr :Ik ls vius g`n; dh ihM++k dks O;Drdjus ds fy, fuEukuqlkj rF; vkids le{k izLrqr djus dh d`ikiw.kZ lgkuqHkwfre;vuqefr pkgrk gwWa %&

¼01½ gekjs foHkkx esa iz”kklfud vf/kdkjh ¼oxZ&*[k* jktif=r½ dk in f}rh;osru vk;ksx dh laLrqfr;ksa dks LohdkjksDrksijkUr fn0 01-01-1966 lsl`ftr fd;k x;k gSA

¼02½ rRle; iz”kklfud vf/kdkjh ¼oxZ&*[k* jktif=r½ dk osrueku gekjs

foHkkx ds v/kh{kd ¼oxZ&*[k* jktif=r½ in ds rRdkyhu osru eku :0350&25&500&30&830&35&900 ds lerqY; fu/kkZfjr fd;k x;k FkkA

¼03½ mijksDr nksuksa inksa ds osruekuksa dh lekurk ikposa osruvk;ksx rd] tks fd 01-01-1996 ls izHkkoh Fkk ] Hkh cjdjkj j[kh x;h Fkh]tks fd fn0 20-04-2004 rd ] vFkkZr 38 o’kksa ls vf/kd le; rdizHkkoh

jghA rRle; esa ¼ as on 21.04.2004) iz”kklfud vf/kdkjh ¼oxZ&*[k* jktif=r½



,oa v/kh{kd ¼oxZ&*[k* jktif=r½ nksuksa inksa dks leku :Ik ls ,d ghosrueku :0 6500&200&10500 FkkA

¼04½ rnksijkUr DOP&T }kjk tkjh OM F.No. 6/37/98-IC dated21.04.2014 ds }kjk v/kh{kd ¼oxZ&*[k* jktif=r½ in dk osrueku :06500&200&10500 ls c<+kdj osrueku : 7500&250&12000 esa fn0 21-04-2004 mPphd`r dj fn;k x;kA ftls NBs osru vk;ksx dh f”kQkfj”kksa dsrgr xzsM osru : 4800@& fn0 01-01-2006 ls iznku fd;k x;k] lkFk ghv/kh{kd oxZ dks pkj lky dh lsok iw.kZ djus ij xzsM is : 5400@& dkykHk Hkh vfrfjDr :Ik esa iznku fd;k x;kA

¼05½ mijksDr ds vfrfjDr foHkkx ds fujh{kd ¼ vjktif=r oxZ&*x* ½ {vcoxZ&*[k* vjktif=r } in dk Hkh osru eku : 5500&150&9000 ls c<+kdjosrueku : 6500&200&10500 esa fn0 21-04-2004 ls mPphd`r dj fn;kx;kA

¼06½ ijUrq nqHkkZX;o”k iz”kklfud vf/kdkjh in dk osru eku mPphd`rugha fd;k x;k vkSj u gh bl oxZ ds izR;kosnuksa ij leqfpr fopkj fd;k x;kizrhr gqvkA “kk;n v/khZ{kd ,oa fujh{kd dSMj dh la[;k cy ds lkis{k]iz”kklfud vf/kdkjh oxZ] ux.; la[;k cy esa gksus ds dkj.k vius g`n; dhihM+k dks izHkkoh <ax ls foHkkx ds lEekfur l{ke vf/kdkfj;ksa ds le{kizdV djus esa vleFkZ jgk gSAifj.kkeLo:i df.kZd oxZ dk jktif=r in¼iz”kklfud vf/kdkjh½ MkmuxzsM gksdj] dk;Zdkjh oxZ ds vjktif=r in¼fujh{kd½ ds vixzsMsM osrueku : 6500&10500 esa fn0 21-04-20104ls led{k gks x;kA

¼07½ bl izdkj v/kh{kd ,oa iz”kklfud vf/kdkjh in ds osruekuks dh le:irk]tks fd f}rh; osru vk;ksx ds ykxw gksus dh frfFk ls yxkrkj 38 o’kksZalspyh vk jgh Fkh] og fn0 21-04-20104 ls lekIr gks x;hA bl HksnHkkoiw.kZ fu.kZ; us iz”kklfud vf/kdkjh in ij dk;Zjr leLr vf/kdkfj;ksa ds g`n;dks vfeV ihM+k ,oa volkn ls Hkj fn;k A =klnhiw.kZ ckr ;g jgh fd fcukfdlh Bksl dkj.k @vk/kkj ds ] vjktif=r Js.kh ds vf/kdkjh ¼fujh{kd½ dks

jktif=r Js.kh ds vf/kdkjh ¼iz”kklfud vf/kdkjh½ ds lerqY; dj fn;k x;kA ;gckr fdlh bZ’;kZ ;k tyu ls ugha dg jgk gwWa cfYd iz”kklfud vf/kdkjhdk inijks{k :Ik ls MkmuxzsM gks tkus dh ctg ls dg jgk gWawaaa A

¼08½ iz”kklfud vf/kdkjh ,oa fujh{kd oxZ dk in ,d gh osrueku esa ykus ls;g Lor% LiLV gks tkrk gS fd ijks{k :Ik ls iz”kklfud vf/kdkjh ¼jktif=roxZ[k½ dks MkmuxzsM dj fujh{kd ¼vjktif+=r oxZ *[k*½ in ds le:Ik cukfn;k x;kA rnkuqlkj] NBs osru vk;ksx dh f”kQkfj”kkssa ds vuqlkj orZeku



esa mDr nksuksa gh in ¼jktif+=r ,oa vjktif+=r½ ds vf/kdkfj;ksa dks ,dxzsM osru :0 4600@& fn;k tk jgk gSA

¼09½ fujh{kd oxZ] 10 o’kZ dh fu;fer lsok ds ckn xzsM osru :0 4800@&ikus dks gdnkj MACP ds izko/kkuksa ds rgr gks tkrk gS ijUrq iz”kklfudvf/kdkjh bldk Hkh gcnkj ugha jgrk gS D;ksafd iz”kklfud vf/kdkjh in ijigqWapus rd og igys gh rhu izksUufr ik pqdk gksrk gS vkSj vxysizkseks”ku dh vkl cl vkl gh cudj jg tkrh gS] D;ksafd foHkkx vxys in eq[;ys[kk vf/kdkjh ds izkseks”ku esa dksbZ Hkh fnypLih ugha fn[kkrk gSA;g lR; vki bl ckr ls vklkuh ls le{k ldrs gS fd eq[; ys[kk vf/kdkjh ds dqyLohd`r in 155 ds lkis{k ek= 36 eq[; ys[kk vf/kdkjh gh dk;Zjr gSA ;gnqHkkZX;iw.kZ ,oa vR;Ur ihM+k nk;d lR; gSA eq[; ys[kk vf/kdkjh]iz”kklfud vf/kdkjh ,oa mi dk;kZy; v/kh{kd ds Lohd`r in ,oa dk;Zjr la[;k dkfooj.k vkids voyksdukFkZ izLrqr dj jgk gwWa&

dz0la0

Ikn uke dqy Lohd`rin

dqy dk;Zjrla[;k

[kkyh inksadh la[;k

01 eq[; ys[kk vf/kdkjh 155 36 11902 iz”kklfud vf/kdkjh 984 821 16303 mi dk;kZy; v/kh{kd 1986 830 1156

vr% df.kZd oxZ ds oxZ *d* ,oa oxZ *[k* vf/kdkfj;ksasa dsmijksDrkuqlkj fjDr iM+s inksa ls ;g Li’V :Ik ls dgk tk ldrk gS fd df.kZdoxZ ds izfr foHkkx dh lfdz;rk larks’ktud,oa mYys[kuh; ugha gSA bl

oxZ dks thfor j[kus ds fy, ;g furkar vko”;d ,oa vifjgk;Z gks x;k gS fddksbZ Bksl dne mBk;k tk; ] oukZ og fnu nwj ugha fd tc foHkkx dksiz”kklfud vf/kdkjh in ds fy, dksbZ bPNqd dehZ gh u feys] ;g ,dxEHkhjrk ,oa fopkj.kh; fo’k; gks ldrk gSA ;fn dksbZ dehZ iz”kklfud in ijizksUufr gsrq ugha feysxk rks bl in dks lek Ir djuk ,d ek+= jkLrk “ks’k

jgsxkA vr% bls thfor j[kus ds fy, vkDlhtu dh vR;Ur vko”;drk gSA

¼10½ ,d rF; vkidks ;g Hkh crkuk pkgrk gwWaa fd Cadre Restructuringds Ik”pkr df.kZd oxZ ds iz”kklffud vf/kdkfj;ksa dhdqy Lohd`r la[;k ] leLrdk;Zdkjh oxZ ds dqy Lohd`r vf/kdkfj;ksa dh l[;k&41]134 ds lkis{k dsoy1600 gh gS ;kfu fd dsoy 3- 89 izfr”kr tks fd yxHkx ux.; gSA

¼11½ iz”kklfud vf/kdkjhdk in “kr izfr”kr izksUufr }kjk] mi dk;kZy;v/kh{kd in ds dehZ ls Hkjk tkrk gS A pwWafd ;g Hkyh HkkWafr fofnrgS fd dksbZ Hkh deZpkjh mi dk;kZy; v/kh{kd in ij izksUufr ugha gksukpkgrk gSA dsoy ogh dehZ midk;kZy; v/kh{kd in ij izksUufr Lohdkj djrsgsS tks fdlh u fdlh dkj.k fujh{kd in gsrq vgZ ¼eligible½ ugha jg tkrs



gSA bl izdkj foHkkx esa mi dk;kZy; v/kh{kdks dh la[;k Hkh ux.; gh jgx;h gS A ,sls esa iz”kklfud vf/kdkjh inksa dks dSls Hkjk tk ldrk gSA;g,d fopkj.khZ; iz”u gSA lEHkorkblh rF; dks /;ku esa j[krs gq, foHkkx usCadre Restructuring esa cfj’B dj lgk;d rFkk mi dk;kZy; v/kh{kd ds indks foy; dj ”Executive Assistant” (i.e. E.A.)dk u;k in l`ftr djus dk QSlykfd;k gS] rkfd iz”kklfud vf/kdkjh inksa dks Hkjus ds fy, ogqrk;r esa ;ksX;dehZ ¼eligible candidate½ fey ldsA

¼12½ mYys[kuh; rF; gS fd vHkh rd foHkkx esa mi dk;kZy; v/kh{kd dkin cfj’B dj lgk;dsupervisory in F kk ftls cfj’B dj lgk;d in esa foy; dj midk;kZy; v/khz{kd in dks Hkh Mkmu xzsM dj fn;k x;kA ifj.kkeLo:Ik vciz”kklfud vf/kdkjh ds lkFk dksbZ Hkh lqijokbtj Lrj dk vf/kdkjh lEc} ugha

jgsxkA ;g ,d nqHkkZX;iw.kZ QSlyk gSA

¼13½ iz”kklfud vf/kdkjh in ls eq[; ys[kk vf/kdkjh in ij izksUufr gsrq “kk;nbl dkj.k dksbZ Oofjr dk;Zokgh ugha dh tkrh gS D;ksafd iz”kklfudvf/kdkfj;ksa dh izksUufr ls fjDr inksa dks Hkjus ds fy, foHkkx dksIk;kZIr mi dk;kZy; v/kh{kd ugha feyrs] D;ksafd orZeku esa mi dk;kZy;v/kh{kd in ij dk;Zjr vf/kdkfj;ksa dh la[;k ux.; gSA

¼14½ foHkkx vius fujh{kdksa ,oa v/kh{kdksa ds dk;ksZa dk rksvkWaasdyu Hkyh HkkWafr djrk gS vkSj bUgsa viuh vkWaas[k ,oadku ds :i esa fo’ysf’kr Hkh djrk gS ] ijUrq iz”kklfud vf/kdkfj;ksa dsdk;kZsa dk Hkyh HkkWafr vkdyu ugha djrk gS ] tcfd iz”kklfud vf/kdkjhHkh foHkkx ds gkWaFkksa dks c[kwch etcwrh iznku dj dne rky feykrkvk jgk gSA

¼15½ iz”kklfud vf/kdkjh ds dk;ksZa dk vkWadyu dkQh derj vkWaadktkrk gSS A Le.khZ; gksuk pkfg, fd df.kZd oxZ esa lqijokbtjhvf/kdkfj;ksa ;Fkk mi dk;kZYk; v/kh{kd izLrj&01] mi dk;kZy; v/kh{kdizLrj&02 ,oa dk;kZy; v/kh{kd] tks fd leLr dk;ksZ dk Hkyh HkkWafrijh{kd dj iz”kklfud vf/kdkjh ds le{k izLrqr fd;k djrs Fks]ds in vkt dh frfFkesa lekIr fd;s tk pqds gSA tcfd igys dh rqyuk esa iz”kklfud vf/kdkjhdkdk;Z {ks= dbZ xquk c<+ pqdk gSA ,sls esa iz”kklfud vf/kdkjh ds ikldk;Z dk fdruk izs”kj gksrk gksxk] ;g vklkuh ls le>k tk ldrk gSA

¼16½ Cadre Restructuring esa dsoy 1600 iz”kklfud vf/kdkfj;ksa dsda/kksa ij 14 24 cfj’B oxZ*d* vf/kdkjh 4]168 vU; oxZ *d* vf/kdkjh]41]134 v/kh{kd@fujh{kd oxZ ds vf/kdkjh rFkk 35]562 vU; fofHkUu oxZ*[k*@*x* ds vf/kdkfj;ksa ¼dqy la[;k & 84]875 lwph voyksdukFkZ



layXu½ ds leLr izdkj ds foRrh; ysunsu ;Fkk osrucukuk@ [email protected] ] lHkh vf/kdkfj;ksa dh vk;dj x.kuk@dVkSrh ,oalEcf?kr osolkbV ij viyksfMax dk dk;Z] lsok fuo`fr gksus okysvf/kdkfj;ksa ds isUlu izi=] fofHkUu izdkj ds vfxze dh fudkjh @Lohd`[email protected]@vkgj.k dk dk;Z] lHkh vf/kdkfj;ksa ds esfMdy] ;k=kk HkRrkvkfn lEcU/kh dk;Z] vf/kdkfj;ksa@deZpkfj;ksa [email protected] lEcUU/kh dk;Z] vf/kdkfj;ksa@deZpkfj;ksa dsizksUufr@,e-,-lh-ih- ,oa lsok lEcU/kh nLrkostksa dklapkyu@j[kj[kko@] dk;kZy;h mi;ksx gsrq fofHkUu izdkj dh LVkslZ dh[kjhnkjh ,oa fjdkMZ dk leqfpr j[kj[kko ,oa iz”kklfud vkfn ekeyksalEcU/kh nLrkostksa dks leqfpr j[kj[kkr rFkk vU; fofo/k izdkj ds dk;Z;Fkk ea=ky; ls ctV eaxkkuk] mldk vkoaVu djuk ,oa mldh ekWuhVfjaxdjuk ] ljdkj @ foHkkx }kjk le; le; tkjh fd;s tkus okys fofr/k izdkj dsfunsZ”kksa@ikWfylh@fofo/k fo’k;ksa ds ifji=@uksVhfQdslu vkfnes

fufgr izko/kkuksa vkfn ds fdz;kUo;u gsrq lHkh lEcf?kr dk;kZy;ksa dkslaisz’k.k rFkk buds }kjk okWfaNr lwpukvksa dk ladyu djmPpkf/kdkfj;ksa dks izs’k.kdjus dk Hkkjh Hkjde Hkkj lkSik x;k gSA

¼17½ bruh ftEesnkjh gksus ds ckn Hkh iz”kklfud vf/kdkjh dksMkmuxzs M dj fujh{kd ds cjkcj j[kk x;k gSA iz”kklfud vf/kdkjh ds iklvkxs c<+us ds lHkh jkLrs cUn gks tkrs gSA mls dksbZ ,e- ,- lh- ih-ugha feyrh gS D;ksafd iz”kklfud vf/kdkjh rd rhu izksekslu gks pqdsgksrs gS vkSj u gh dksbZ izksUufr ;k vU; rjg dh dksbZ QkbusfUl;uvixzsMu v/kh{kd dh HkkWafr] gh feyrh gSA iz”kklfud vf/kdkjh ls eq[;ys[kk vf/kdkjh in ij izekslu esa foHkkx dh :fp ux.; jgrh gS] D;ksafd vktdh frfFk esa eq[; ys[kk vf/k;dkjh dk in] foHkkx dh utjksa esa ,degRoghu in gSA okLro esa eq[; ys[kk vf/kdkjh dh deh fdlh Hkh Lrj ijfoHkkx dks eglwl ugha gksrh gSA “kk;n blhfy, foHkkx dhs blesa dksbZfnypLih izdV ugha gksrh gSA

¼18½ Cadre Restructuring esa for ea=ky; ds ,d vU; foHkkx vk;djfoHkkx esa iz”kklfud vf/kdkjh oxZ] tks fd bl foHkkx esa dk;Zjr iz”kklfudvf/kdkjh oxZ ds le:Ik gh dk;Z dj jgs gSa] esa dbZ izek s”ku ds voljiznku fd;s x;s gS] ;Fkk&iz ”kkfud vf/kdkjh xzzM&III (Erstwhile post”office Superintendent”) (GP 4200/- ), iz”kklfud vf/kdkjh xzzM&II (GPRs. 4800/-) , vkSj Principal Administrative Officer (G.P. 6600/-) rdizksUufr ds dkQh vkdZ’kd volj iznku fd;s x;s gSA ijUrq gekjs foHkkxesa iz”kklfud vf/kdkjh oxZ esa bl rjg ds izksek”ku dh O;oLFkk ugha nh

mailto:[email protected]


mailto:x.kuk@dVkSrh

mailto:x.kuk@dVkSrh




mailto:x.kuk@dVkSrh




x;h gS] tcfd nksuks dh foHkkx ,d dh ea=ky; ds vUrZxr dk;Zjr gSA ;glkSrsyk O;ogkj Hkh vR;Ur ihM+k nk;d ,oa grksRlkfgr djus okyk gSA

izkFkZukvknZ.khZ; egksn;] eSa lquhy dqekj “kekZ] iz”kklfud vf/kdkjh ]

ds Unzh; mRikn “kqYd foHkkx ds o`gn ,oa xkSjo “kkyh lEekuuh; ifjokjdk ,d vnuk lk lnL; vkils vrho fouezrk iwoZd ;g izkFkZuk djuk pkgrk gSfd vki vius cgqewY; le; esa ls dqN feuV gekjs oxZ dh mijksDr of.kZrosnukvksa dks le>us gsrq iznku djus dh d`ik djsaA ;fn gekjhospkjxh@nfjnzrk @ihfM+r g`n; dh osnukvksa dks vki lg`n; ls eglwldjss vkSj vk;dj foHkkx dh HkkWafr gekjs foHkkx esa Hkh iz”kklfud

vf/kdkjh oxZ esa izksUufr ds le ekxZ iz”kLr djus gsrq vFkok iwoZ dhHkkWafr iz”kklfud vf/kdkjh in dks Hkh v/kh{kd ds in ds lerqY; ghmPphd`r osru eku : 7500&250&12000 ¼xszM is&: 4800@&½ fn0 21-04- 2004 rFkk pkj o’kZ dh fu;fer lsok ds i”pkr : 5400@& dk xzsM osrudh Lohd`fr iznku djus gsrq] dksbZ lkFkZd igy djsxs rks ge vkSj gekjsoxZ ds leLr lsod tks fd bl foHkkxh; ifjokj ds lcls NksVs lsod lnL; gS]vkids lnSo @vkthou vkHkkjh jgsaxsAa d`rK jgsxsA gesa vkk”kk ghugha vfirq iw.kZ fo”okl gS fd vki iz”kklfud vf/kdkjh oxZ dks thfor j[kusds fy, viuk veY; ;ksxnku iznku dj U;k;ksfpr fu.kZ; djsaxsA

vkidh lsok esa ]

vkils mfpr U;k; dh vk”kk esa !

layXud %% mijksDrkuqlkjAHkofu’B

¼lquhy dqekj “kekZ½ iz”kklfud vf/kdkjh

dsUnzh; mRikn “kqYd vk;qDrky; y[kuÅ

izfrfyfi%% ¼01½ ek0 eq[; vk;qDr] dsUnzh; mRi kn ,oa lhek “kqYd ifj{ks= y[kuÅ dks

mijksDr izR;kosnu dh vfxze izfr fouez Hkko lss bl vk”kk ls izsf’kr dhtkrh gS fd d`I;k esjs izR;kosnu esa of.kZr rF;ksa dks viuh lgefr ds lkFk



ek0 v/;{k egksn; lh-ch-bZ-lh- oksMZ ubZ fnYyh dks vxzsflr djus dhegrh dìk djsA vkidh egku dìk gksxhA

¼02½ ek0 vk;qDr] dsUnzh; mRikn ,oa lhek “kqYd y[kuÅ dks fouezHkko lss bl vu qjks/k ds lkFk iszf’kr fd dÌ;k esjs izR;kosnu fn0esa of.kZr rF;ksa dks viuh dìke;h lgefr ds lkFk ek0 v/;{k egksn; lh-ch-bZ-lh- oksMZ ubZ fnYyh dks mfpr ek/;e }kjk vxzsflr djus dh egrh dìkdjsA vkidh egku dìk gksxhA

¼lquhy dqekj “kekZ½ iz”kklfud vf/kdkjh

dsUnzh; mRikn “kqYd vk;qDrky; y[kuÅ

As a result virtually no aspect of the functioning of the office is outside the purview of thesupervisory Officers. They are to oversee timely submission of various returns prescribed bythe CBDT/ CBEC/ CVC/ DoPT, proper maintenance of registers preparation of periodical

budget preparation of various claims bills, local purchase of office stationary, timelypreparation and payment of pension and other retirement benefits, maintenance of bio-data ofemployees, leave account etc. Checking of tax determination and accuracy of computation ofincome, taxes etc. adjustment of prepaid taxes, adjustment and rectification, appeal effect etc.

The Complete duty list of Supervisory Officers is annexed to this memorandum.Considering that there has been a manifold increase in the work of the Department withoutcommensurate increase in manpower and the continued ban on recruitment the SupervisoryOfficials are under great deal of pressure. The exercise of restructuring of the Departmentmade in the year 1999-2000 has not covered the general Supervisory cadres in theDepartment except in a very marginal level. The functions of Office Superintendent/ DOSand the Administrative Officer Gr. III/ Administrative Officer as indicated above isoverlapping to a large extent and the inadequacy of positions at the higher levels is theAdministrative Officers Gr. II & I debilitate their career advancement.

http://iszf%27kr/

http://iszf%27kr/



In the context of the need for further rationalization and simplification of work procedure ofthe Income Tax and Customs & Central Excise Department we are of the opinion that thePost of the Office Superintendent (in Income Tax) should be upgraded and amalgamatedwith that of the Administrative Officer Gr. III and placed in a single time scale of Pay.

Consequent upon the submission made in the foregoing paras, the existing threesupervisory cadres of DOS, Administrative Officer and Chief Accts. Officer in the Customs& Central Excise Department needs to be restructured and rechristened into AdministrativeOfficers, Gr. III, II & I cadres.

The three Supervisory grade viz. the Administrative Officer Gr. III, II & I, emerging fromabove proposal have to be redistributed in the ratio of 60-35-5. On the basis of the presentcadre strength the distribution of the various grades in the post will be as under:

Designation

Income Tax

Customs & Central Excise

Pay Scales

Administrative Officer Gr.III

2089 1727 6500-10500

Administrative Officer Gr. II 1219 1007 7500-12000

Administrative Officer Gr. I 174 144 10000-15200

Totals - 3482 2878

Our suggestion in this regard will not only simplify the cadre management but will alsoprovide sufficient promotional incentive to the subordinate ministerial staff contributing toefficiency. These cadres should be given the respective replacement scales.

Annexure B

The duties and responsibilities of Inspectors of Central Excise.

The Inspectors of Central Excise are recruited through an All India Competitive examinationconducted by the Staff Selection Commission. The Examination consists of three parts in theform of a preliminary exam, a main exam and an interview. There after the candidates have topass a physical fitness test if they should be appointed as Inspectors of Central Excise. Theminimum educational qualification required is Graduation. 66.66% of these posts are by direct



recruitment and 33.33% by promotion. For promotion, the feeder cadre is that of Senior TaxAssistants in Central Excise with a qualifying service of 2 years and after a qualifyingexamination.

By virtue of the CCS (CCA) Rules, the Inspectors of Central Excise, on the pay scale of 6500-10,500 are Group ‘B’ Non -Gazetted.

The Inspectors of Central Excise and Customs are the cutting edge of the department. Theyprovide interface with the trade and general public, being the main work force of theDepartment.

The functions of this cadre are the core functions of the Govt. of India (as per the ref. of TCSreport to Vth CPC) whereby Tax collection is done at the field level with the Inspector ofCentral Excise functioning as the Sector Officer in the Ranges.

The Inspector of Central Excise and Customs performs the following three core functions;

a) As a Revenue officer by safeguarding the exchequer,

b) As an auditor by going through very many books of accounts, commercialinvoices etc., to plug leakage of revenue and

c) As a police officer, by safeguarding the physical borders of the country byphysically intercepting incoming or outgoing materials, which mayundermine the security of the nation.

The job profile of the Inspector of Central Excise and Customs has undergone a vast change inthe last three decades in general and in the last twenty years in particular.

The Inspector In Central Excise works as an Executive to implement the Excise law as a Sectorofficer in Ranges, in Anti-evasion, Audit, Service Tax, Customs Preventive with theresponsibility of patrolling the maritime frontiers, involving in anti-smuggling work etc, in vitalareas of policy management like in the Divisional Offices and Headquarters of aCommissionerate, in sections like Technical, legal, adjudication, Appeal and Review, Land &



Building, Statistics, public relation, rebate, drawback, Narcotics cell, , examination of 100% EOUschemes, etc. They are also deployed in the Chief Commissioner’s Office at the higher policyimplementation levels in order also to guide the lower formations as well as the Trade on thechanges in the procedure and to monitor the revenue mobilization/anti-smuggling and anti-evasion activities.

It requires to be highlighted that for all the above duties performed by these Officers, there areno subordinates available in the department and most of the time due to a ratio of 2:1 with onlytwo Inspectors attached to a Superintendent or at times even with a 1:1 ratio, the job is quiteexacting.

The official list of duties of Inspectors, issued by the CBEC dates back to 1986. As per Order No.

36/86 issued vide F.No. B-12014/4/84-Ad.IV dated 14/11/86 it is as below; 1) All fieldwork connected with assessment and collection of Central Excise andCustoms duty and prevention of evasion of duties assigned by supervisory officers.

2) Work connected with the compilation of data, which form the basis of taxationpolicy.

3) All other items of work enjoined by the Central Excise [and Salt] Act, 1944 andCustoms Act, 1962 and other allied Acts and Rules made there under.

4) Duties laid down in the Departmental Manuals and Executive Instructions issued

by higher authorities. 5) Such other official (the word ‘official’ inserted vide Board’s F.No. 12014/4/84 -

Ad.IV (Pt.) dated 31/7/87) duties as may be assigned from time to time.”

But subsequent to these instructions the following fundamental changes have taken place in thedepartment thus making the above said instructions redundant and increasing the duties andresponsibilities of the Inspectors multifold.

Almost all commodities with the exception of Cigarettes were brought underSelf Removal Procedure during the above said period. The commoditiesbrought under Production Based control have since been brought under anAudit Based control.

Modvat (which was later re-christened as CENVAT) was introduced in the year1986. Modvat scheme is a method of ensuring that the cascading taxation isavoided by giving credit of duty paid on the inputs for payment of duty on the



final products. But this taxpayer friendly decision has increased theresponsibility of the CBEC, multifold in checking numerous documents to ensurethat the facility is not misused.

Modvat/ CENVAT credit was extended to Capital Goods in the year1994. It was further extended to Service Tax also in the year 2004. This has

increased the requirement of Audit control of the department multifold due tothe necessity to check misuse of CENVAT credit. The Central Excise Rules were revised in the year 2001 and again in 2002. The procedures and forms for returns and method of assessment were changed

in the year 2001 as a result of which detection of evasion has become moredifficult.

Service Tax was introduced in the year 1994 and the total number of Servicesbrought under the Tax net rose from 3 in 1994 to 96 by the year 2006. The areaunder the Service Tax net was extensive and needed to be covered by africtionless and friendly approach.

The time for payment of duty on excisable goods was changed in the year 2000by which the requirement on the part of the assessee to remove goods only onpayment of duty ceased and consequently detection of cases of clandestineremoval has become a much more difficult task. A case that could have beenregistered just by apprehending a goods carrier, carrying excisable goodswithout documents evidencing payment of duty, could be done now only aftercollecting a mountain of evidence, right from the details and quantity of inputsused in the production, power or other fuels used in the production, the wagesor salaries paid and the total employees during the period, details oftransportation and details of purchasers, bank accounts and statementsevidencing removal of goods without payment of duty and for receipt of cash orany other payments without being brought into accounts., etc.

Relaxation in Customs laws and procedures during the past decade has requiredmore attention in matters of Audit and Preventive/anti-smuggling activities aswell as special measures to ensure that the benefits like Draw back are notmisused.

Towards implementing all the above changes and requirements, it is only the 14,000Inspectors through out India, who are the field level cutting edge Executive Officers whorequired to be alert. As a result of these changes, the job profile of this fundamental cadre isactually as below:

Broad Duties and functions of Inspectors of Central Excise, which are presently attended tounder the Central Excise, Service Tax, Customs and other allied laws;

(i) Initiate, collate, conduct and conclude scrutiny of Application for Registration,Monthly/ Quarterly/ Yearly Returns and CENVAT (credit of duty) checking.

(ii) Initiate drafts in respect of all sorts of correspondence emanating from the Rangelevel up to the Chief Commissioner Office level and maintenance of all relateddocuments and files.



(iii) Collect, compile, furnish and comment on data relating to revenue collected,pending arrears, Show Cause Notices to be issued, adjudication to be completed, atvarious stages of adjudication, short fall of revenue, etc from the level ofRanges/field formations.

(iv) Collection of intelligence and investigation of cases.

(v)

Conducting search and seizure operations at any time if so directed.

(vi) Conducting of survey in Service Tax, initiating action to sensitize the Services to getregistered and advising them on various procedures/forms/returns and mode ofpayment, facilities under the scheme etc.

(vii) Audit of documents, initiate, conduct and conclude preparation of Audit reports.Persuasion for payment of duty etc.

(viii) Initiate, collate, conduct and conclude recovery of arrears, attachment proceduresetc.

(ix) Initiate, collate, conduct and conclude all type of work technical in nature includingcross-reference of various laws, departmental instructions and court citations.

(x) Initiate, collate, conduct and conclude all vigilance related work and work ofPresenting Officer in certain vigilance cases.

(xi) Initiate, collate, conduct and conclude performance review, monitoring of ActionPlan and other targets, compilation and analysis of data and submission of statisticalreports to higher authorities; preparation of replies to Parliamentary Questions,reports for C&AG, Parliamentary Committees etc at the field levels/Headquartersoffice levels.

(xii) Attending public relations and grievance redressal, taxpayer education andassistance, work relating to staff welfare and departmental examinations etc.

(xiii) Assistance in conducting of quasi-judicial proceedings right from the stage of issueof show-cause notice to the stage of putting up draft adjudication orders andsimilarly in matters of appeals before the departmental appellate authorities.

(xiv) Assistance in and attending outdoor work relating to processing, filing of Appealsetc. before Commissioner (Appeals), CESTAT, Courts, Settlement Commission,consultation with standing counsel, attending Courts/ CA etc.

(xv) Initiate, collate, conduct and conclude prosecution work and execute Arrestwarrant, serving of Summon, Notice etc.

(xvi) Implementation of all roles assigned to an Inspector in the departmental applicationsoftware.

(xvii) Attending import and Export of goods at Internal Container Depots (ICD)/ LandCustoms Stations (LCS) and International Airports. Assisting in appraisal of Import/Export goods.

(xviii) Anti-smuggling work, Narcotics prevention work, including patrolling of the landborders and sea patrolling outside the notified Port areas.

(xix) Maintenance and upkeep of Office premises and control over the Group ‘D’ staff andContingent staff.

(xx) Inspectors are also employed in ‘Control Room’ duty.

Unlike in many other departments and cadres, the Inspectors are used as an inter-changeable cadre, saddled with different responsibilities and nature of work like CentralExcise, Customs, Service Tax, Legal and Court related activities etc. Each one of the abovethemselves is tedious, meticulous and requires great skills and knowledge of several Acts.



The change in Rules, Procedures, Sections, Instructions are so frequent and voluminous, forproper enforcement of the above Inspectors are forced to read and understand theprovisions on the spot, as there is no proper system evolved for updating the knowledge bythe Department, except at the best a training capsule once in 5-10 years of service for 2-5days. And the type of enforcement between the various fields, are altogether different in as

much as while at one hand in the enforcement related activities like in Preventive, Anti-Evasion and Patrolling where search, seizure arrest etc, are common, the Inspector has to bea stern executor of law, in the areas of activities like in Ranges and Service Tax monitoring,he has to be a facilitator and even an advisor to the assesses on the right procedures andrules. He also has to don the role of a Policy manager when he is in the Divisional Office,Headquarters Office and Chief Commissioner’s unit and also act a s the advocate of thedepartment when handling the legal cases before the forums like Tribunals and Courtsthrough the advocates. When assisting the adjudicating authority and the appellateauthority in preparation of the orders he necessarily is required to wear the cap of anadjudicating authority himself, if the right case laws have to be cited in the order and aproper decision arrived at. Further in respect of the requirement of technical mattersrelating to manufacturing activities, trade practices, valuation and classification matters,etc., even in respect of Central Excise and Customs and with ever increasing number ofService Providers being brought into the net the need to increase the field of knowledge,there is no limit for these Inspectors. These multi-various activities, with multitudinal skillswith all its complexity deserve a higher pay scale than that is presently available.

Over and above all these, the Inspectors are engaged in the area of Internal Audit. The valuethat is attached to this particular job alone could be verified from the following facts.

1. The Inspectors and Superintendents of Central Excise are not only instrumental incollection of (all 2005-06 figures) Rs. 111000 crores of Central Excise and Rs. 24000 crores ofService Tax and Rs. 26000 crores of Customs duty, but also they have been instrumental inmonitoring/ auditing and guarding the CENVAT chain of around Rs. 257000 crores that was intransaction in the subject financial year. This is a major challenge to Revenue to ensure that theFRBM Act, 2003 stipulated goal of Zero Revenue Deficits by 31 st March 2009 is achieved.

Table Share of CENVAT in Total Revenue in Central Excise - 2005-06

(in Rs. Crore)

Nature of Tax PLA CENVAT(utilised)

TOTAL CENVAT as% of PLA

Central Excise Revenue 110778 96150 206508 86.80



cadre under-staffed, is huge in terms of money, than any pay scale up-gradation that could belegitimately granted for them.

3. In the entire carrier, 100% of the Inspectors can expect only one promotion while at the most10% can dream of getting a second promotion. With the Inspectors of Central Excise not beingprovided with promotional prospects as available to similar comparable services in core areaslike, Defence Services, Indian Audit and Account Services and Central Police Services and theother sister organizations within the Dept of Revenue, only a better pay structure can beexpected to save the sagging morale of these officials.

4. Even though each CPC has recognized the overwhelming stagnation in the cadre of Inspectors ofCentral Excise, till date the problem remains unanswered and unaltered.

5. The Cadre also is one that is spread through out the length and breadth of the Country. Theywork in hostile areas like the borders for anti-smuggling activities and are put to severe risksand difficulties. Apart from these professional hazards, due to the formations strewn all overthe land, they are subject to transfers frequently thus causing disturbance to themselves as wellas members of their family. This also another factor that supports the reasoning that theseInspectors have to be placed on a higher replacement scale than that they are presently having.



Annexure-C LIST OF DUTIES OF SENIOR TAX ASSISTANTS

Extract from Para-29 : Office Manual of Office Procedure [Volume-I] published by CBDT,

Department of Revenue, New Delhi.

29.1 General



i. Implementation of all roles assigned to Senior Tax Assistants in departmentalapplication software – including data entry;

ii. Compilation/preparation of periodical and miscellaneous statistical statementsand reports;

iii. Issue of tax clearance certificates/exemption certificates/Income-tax verificationcertificates and maintenance of the relevant registers;

iv. Dealing with PAC/C&AG matters, parliament question etc.;

v. Calculation and verification of tax, interest, and penalty and prepaid taxes;

vi. Maintenance of guard files regarding circulars;

vii. General assistance to higher authorities in investigation work;

viii. Communication of notices received from the Court for evidence to the concernedpersons;

ix. Assistance in public relations and grievance redressal, taxpayer education andtaxpayer assistance, work relating to staff welfare and staff association,departmental examinations and protocol work;

x. Maintenance of the movement registers for files/records;

xi. Any other work of official nature of specifically assigned.

29.2 Work relating to assessments, collection and related functions

i. Receipt, processing, data entry of PAN applications, allotment of PAN, issue ofintimations etc. and dispatch of forms 49A to computer centres;

ii. Receipt of returns, maintenance of return receipt register and inwards register;

iii. Transfer of assessment records including generation of transfer list in AIS,preparation of transfer memos etc.;

iv. Data entry and processing of returns on AST or TMS software for computationof income, tax, interest and refund;

v. Data entry and maintenance of demand and collection register and postings inIRLA;



vi. Generating and printing payment advices, calculation sheets, letter to taxdefaulters, letter for adjustment of refund, notices for various penalties etc;

vii. Verification of correctness of calculations of deductions, exemptions, rebates andrelief etc. in the assessment orders;

viii. Calculation of tax/interest/penalty/refund on income/wealth determined byA.O.;

ix. Generation of calculation sheet, demand notices, penalty notices, challans,intimation slips, and ensuring that demand notices are issued after adjustment ofprepaid taxes;

x. Preparation of refund vouchers and advice notes, making caging entries, andensuring that refund vouchers are issued after adjustment of outstandingdemands, unless otherwise directed by the A.O.;

xi. Ensuring proper service of assessment orders, demand notices, intimations,penalty orders etc. and entry of their date of service in the D&CR;

xii. Attending to taxpayer grievances;

xiii. Proper maintenance of registers and records;

xiv. Preparation of lists of time barring/limitation matters after physical verificationof records;

xv.

Proper placement of all papers including those regarding advance tax,partnership deeds, application for registration of firms, challans, advice notes etc.in case records and their timely processing;

xvi. Preparation and disuse of notices wherever so directed;

xvii. Preparation of advance tax folders where directed, and necessary follow-up;

xviii. Verification of challans produced by assessee and giving credit thereof in therelevant registers as per rules;

xix. Processing of applications u/s 154;

xx. Calculation of tax/refund/interest on rectification, appeal effect, revision etc.;

xxi. Periodical/annual verification of collections shown in the D&CR as perinstructions;

xxii. Maintenance of D&CR, daily collection register and other prescri bed registers;



ii. Sending reports/records to appellate authorities;

iii. Submission of scrutiny reports on appellate orders/references etc.;

iv. Preparation of papers for appeals/references/revisions, waiver and watching

limitations;

v. Preparation of paper books;

vi. Dealing with court cases.

29.5 Work relating to TDS and related functions

i.

Preparation of TAN lists/and allotment of reformatted TAN;

ii. Maintenance of registers prescribed for TDS work;

iii. Maintenance of files regarding tax deduction at source;

iv. Entry in the control register of all periodical returns/statement received from theperson responsible for tax deduction at source;

v. Implementation of all roles assigned to a Sr.TA in TDS, TAS, IRLA software;

vi. Data entry of annual returns and application of on-line validations for data

accuracy; vii. Detection of late and non filers and issue of show cause notices;

viii. Verification of TDS certificates with the TDS returns received;

ix. Verification and processing of TDS returns, detection of missing informationcomputational error, short deduction/payment, TDS payment mismatch withIRLA payment;

x. Detection of defaults and generation of notices for late filing of returns; short

deduction; short/non payment; late payment of tax; averaging; and latefurnishing of TDS certificates/declaration;

xi. Maintaining manually detected defaults and issue of show cause notices forthese;

xii. Preparation of orders of interest chargeable u/s.201(1A) and penalty u/s.272A;



xiii. Entry of demands raised and postings to IRLA, and generation of demandnotices challans etc.;

xiv. Generation of various lists, reports & registers – list of defaults detected, list ofshow cause notices where orders have been passed/pending, reports for short

deductions of tax, short/non-payment of tax, late furnishing of TDScertificates/declarations, quarterly progress report, notices for penalty, registerfor penalties and prosecutions;

xv. Carry forward of arrear demand to new D&CR.

29.6 Work relating to administration section

i. Implementation of all roles assigned to Sr.TA in MMS, PAS, FRS, PRS software;

ii. Maintenance of biodata of employees, on-line allotment of Employee Number,Preparation of Promotion order and transfer orders on computers, updation ofbiodata on promotion/transfer etc;

iii. Maintenance of Leave Account;

iv. Issue if letters for non-receipt of annual confidential reports/immovableproperty returns, and assistance in their follow up;

v. Maintenance of records, registers etc. in vigilance matters and assitance in theirfollow-up;

vi. Maintenance of list of office/residential accommodation and assistance in theirallotment;

vii. Maintenance of telephones/vehicles and their allotment etc.;

viii. Maintenance, receipt, issue and balance stock of all forms, office equipment andstationery items.

29.7 Work relating to cash section

i. Implementation of all roles assigned to Sr.TA in MMS, PAS, FRS, PRS software;



ii. Preparation of group wise pay roll and their schedules and statements forrecovery of loans and advances of all employees, calculation & deduction ofIncome tax;

iii. Preparation of monthly pay slip for each employee;

iv. Calculation of interest on provident fund at the end of financial year;

v. Preparation of TDS certificates and annual returns of TDS;

vi. Transfer of payroll data on transfer of employee;

vii. Maintenance of sanctioned grant, its allocation and surrender;

viii. Maintenance of expenditure incurred and outstanding;

ix. Maintenance of commitments at Drawing and Disbursing Officer level;

x. Generating and preparing monthly expenditure statement, five monthly/tenmonthly budget statements, certificate of expenditure, appropriation register, listof bills, subhead-wise/party-wise expenditure;

29.8 Working relating to tax recovery and related functions

i. Maintenance of registers and records including TRO`s register,

ii. Data entry and generation of the list of certified demands statements/certificatesof arrears by TRO;

iii. Annual verification and tallying of TRO`s register with the D&CR of the A.O.s;

iv. Calculation of interest u/s.220 and issue of show cause notices including noticesu/s 226 for recovery of arrear demand;

v. Cross-checking with the records of Aos for cancellation/modification ofcertificates of recovery;

vi. Preparation of list of top arrear demand cases and their follow up for recovery;

vii. Preparation of distraint warrants;

viii. Assistance in attachment, auction and sale of property.



29.9 Work relating to the office of the range Additional/Joint CIT

i. Receipt and processing of all dak papers;

ii. Maintenance of files and their timely submission to Range Officer;

iii. Assistance in work relating to allocation of jurisdiction and follow-up of relatedproposals for transfer of cases etc.;

iv. Assisting Range Officer in organizing distribution of work amongst AssessingOfficers – including centralized receipt & distribution of returns and dak,centralized dispatch, maintenance of common record room etc;

v. Compilation of all statistical and other reports;

vi. Monitoring of budget collections and action plan targets; vii. Follow up of matters relating to inspection, audit, public grievance, PAC reports,

parliament questions, reports called by higher authorities etc.;

viii. Work relating to audit objections, stay of demand, write off, action plan etc.;

ix. Watching progress of recovery in dossier cases and its follow-up;

x. Processing of appeal batches, scrutiny reports, second appeals, revision etc.;

xi. Processing and follow-up of prosecution proposals and cases.

29.10 Work relating to the office of CIT(Appeals)

i. Receipt of appeal memos and data entry for implementation of AST and OfficeAutomation software for CIT(Appeals);

ii. Preparation and maintenance of appeal folders;

iii. Maintenance of appeal register, fixation register, remand report register,disposal register, and rectification register;

iv. Generation of notices/cause list;

v. Generation of statistical reports;



vi. Maintenance of list of high demand appeals, old appeals, and set aside cases;

29.11 Work relating to the offices of Chief CIT and CIT

i. Receipt and processing of all dak papers;

ii. Maintenance of files and their timely submission;

iii. Assistance in work relating to jurisdiction orders;

iv. Compilation of all statistical and other reports including CAP-I, CAP-II andQPRs;

v.

Monitoring of budget collections and action plan targets;

vi. Follow up of matters relating to inspection, audit, public grievance, PAC reports,parliament questions, reports called by higher authorities etc.;

vii. Work relating to audit objections, stay of demand, write off, action plan etc.;

viii. Monitoring progress of recovery in dossier cases and correspondence;

ix. Maintenance of files regarding jurisdiction of various authorities;

x. Data entry and maintenance of registers for penalty proceed9ings, revision

applications, rectification applications and prosecution cases etc.; xi. Work relating to appeal batches, scrutiny reports, second appeals and references

to high courts/appeals in supreme court;

xii. Assistance in processing of proposals for prosecution and maintenance ofprosecution/composition files and processing of cases regarding sanction ofpayment of legal fee;

xiii. Work relating to registration of income tax practitioners and valuers.

29.12 Work relating to computer center

i. Receipt and dispatch of Dak;



ii. Data entry relating to AIS, IPAN, MMS, TAS etc., and implementation of all rolesassigned to Sr. TA in departmental software;

iii. Coding of challans and their posting in TAS;

iv.

Printing of PAN cards;

v. Attending to public grievances and maintenance of grievance register;

vi. Generation of provisional daily collection report, detailed account for ZAO,simple major head wise account, CTU collection report, Assessing Officer̀ scollection report, bank branch-wise collection report, payment advices report;

vii. General correspondence with Aos, ZAO, banks and other authorities;

viii. Assistance in work relating to Maintenance of systems, follow-up of complaints,and AMCs etc.

29.13 Work relating to the offices of DGIT (Research) and DIT (Research)

i. Assisting in collection, compilation and collation of data from Income-taxreturns and other sources for detailed analysis;

ii. To assist in carrying out research work;

iii. Preparation of prescribed reports and returns;

iv. Maintenance of prescribed registers.

29.14 Work relating to departmental representation

Supervision and ensuring: -

i. Maintenance of fixation register and cause list;

Collection of records/briefs well before the date of hearing;



ii. Referring citations, judgments, rulings, case laws etc. from Taexpert or other JRSsoftware and their inter linking etc.;

iii. Retrieval of direct tax acts/, circulars, instructions/notifications issued byCentral Board of Direct Taxes/Directorates.

iv. Maintenance of all records, files, registers relating to representation.

specimen for representation for enhance g.p. to administrative officer to be submited to the cbec...

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