Disclosures Under Sec 4 of Right to Information Act 2005 updated on 28-07-2010
Department of Finance, Commissionerate of Taxes
Right to information and obligations of public authorities
(i) The particulars of its organisation, functions and duties. Click here
(ii) The powers and duties of its officers and employees. Click here
(iii) The procedure followed in the decision making process, including channels of supervision and accountability; Click here
(iv) The norms set by it for the discharge of its functions; Click here
(v) The rules, regulations, instructions, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions; Click here
(vi) a statement of the categories of documents that are held by it or under its control; Click here
(vii) the particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof; Click here
(viii) a statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public; Click here
(ix) a directory of its officers and employees; Click here
(x) the monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations. Click here
(xi) the budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made; Click here
(xii) the manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes; Click here
(xiii) particulars of recipients of concessions, permits or authorisations granted by it; Click here
(xiv) details in respect of the information, available to or held by it, reduced in an electronic form; Click here
(xv) the particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use; Click here
(xvi) the names, designations and other particulars of the Public Information Officers; Click here
(xvii) such other information as may be prescribed; and thereafter update these publications every year; Click here
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Department of Finance, Commissionerate of Taxes
Manual - I
Particulars of the Organisation, Functions and Duties
The Department of Taxes, Nagaland was created in August 1964 with the appointment of the then Commissioner, Nagaland as the ex-officio Commissioner of Taxes. The department started functioning with a Superintendent of Taxes and an Inspector deputed from Assam taxation Service, Assam.
A full fledged Commissioner of Taxes, Nagaland was created on August 20, 1976, with its Head Quarter at Kohima. Later on, the Head Quarter was shifted down to Dimapur in November, 1976 for better tax administration.
The Department functions under the administrative control of Finance Commissioner, Department of Finance, (Revenue Branch), Nagaland, Kohima.
The department is headed by Commissioner of Taxes, Nagaland. He is assisted by two Additional and two Deputy Commissioners of Taxes. For better tax administration the department is divided into three Zones located at Dimapur, Kohima and Mokokchung. The Zonal offices are headed by Assistant Commissioner of Taxes. All the Districts Tax offices are manned by Superintendent of Taxes.
The department of Taxes is the highest revenue generating department in the State. The total revenue collection during the year 2007-2008 was 109.74 crores.
Organization: Department of Finance (Commissioner of Taxes):
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Manual-II
Powers & Duties of Officers & Employees:
2.1 Commissioner of Taxes: The post of Commissioner is manned by an IAS Officer. He is the head of the department. He exercises overall control and supervision for effective and smooth tax administration and enforcement of the Taxation Laws enforce in the State. Commissioner is the Revisional Authority in the department and revises any order passed therein by any of his officers and pass such orders as he may deem fit in accordance with the provision of the tax laws. He is the link between the department and the Government. The Commissioner is also the Appellate Authority under the RTI Act, 2005.
2.2 Additional Commissioners of Taxes: Assist the Commissioner of Taxes, Nagaland and exercises such powers as may be delegated under the Acts and Rules from time to time. The Additional Commissioner of Taxes primarily looks after revenue and general establishment of the department. The senior most Additional Commissioner Taxes functions as the head of the department in the absence of the Commissioner.
2.3 Deputy Commissioner of Taxes: Assist the Commissioner of Taxes and Additional Commissioner of Taxes and exercises such powers as may be delegated under the Acts and Rules enforced in the state. The Deputy Commissioner of Taxes also acts as the drawing & disbursing officer of the Directorate.
2.4 Assistant Commissioner of Taxes: Exercise control and supervision over the functioning of the Wards and Districts Superintendents and Inspectors under his Zones. He acts as the certificate officer for recovery of tax arrear under the Bengal Public Demand Recovery Act, 1913. He also acts as the appellate authority of the Zone .He monitors the performance of each wards and districts and ensures that the officers and staffs function as per provision of Taxation Laws .He also acts as the drawing and disbursing officer of the Zonal office. He also exercises such powers as may be delegated under the provision of the various taxation laws enforced in the State.
2. 5 Superintendent of Taxes: Exercises such power as may be delegated under the provision of Taxation Laws enforced in the state. He acts as the assessing as well as registering officer of the ward or district. He also monitors filing of tax returns and payment of tax by the dealers. He also ensures that all the liable dealers under his jurisdiction are registered and carries on business as per the provisions of Tax laws enforced in the state. The Superintendent of Taxes acts as the Drawing and disbursing officer and also represents the department at the District level. Superintendent of Taxes maintain records of registration certificate issued and cancelled, Daily Collection Register, Issue and Stock Register of Declaration and Statutory Forms, and compiles the monthly collection statement. He enforces the taxation enforced in the State and ensures tax compliance by all concern.
2.6 Inspector of Taxes: Inspectors are the field officers of the department. They functions under the direct supervision of the superintendent of Taxes of the Ward/District to which they are attached or posted. They keep vigil on the business activities of the tax payers. They also manned the Nagaland Taxation Check Gates in the State. They are responsible for inspection and filing of report pertaining to the business transaction of the dealers at regular interval. They also verify the accuracy of the information disclosed by the dealers in the application for registration of certificate and also investigation cases relating to evasion of tax and report to the ward/districts Superintendent of Taxes. They also maintain survey register in respect of the ward/district.
2.7 Ministerial staffs in the Directorate:
2.7a Registrar: Registrar co-ordinates the activities and functioning of the ministerial staffs attached to different branches in the Directorate. He supervises the movement of the files and ensures safety of the records, receipt of letters. He acts as the dictionary of the Directorate and assists the senior officers on all important official matters.
2.7b Office Superintendent: Office Superintendent assists the Registrar in smooth functioning of the Directorate. He takes care of the accuracy of all accounts matter in the Directorate. He prepares the Department’s budget, monitors the expenditures of the department and ensures regularity and attendance of the ministerial staff.
2.7c Senior Accountant/Assistant Superintendent: He assists the office Supdt. in all account matters. He prepares pay and allowance, performs treasury duty. He is responsible for drawal and disbursement of bill in the Directorate.
2.7d Stenos: The Steno in the Directorate discharges their designated assigned duties, help officers in handling official matters including confidential letter and documents.
2.8 Common categories in the Directorate ministerial section:
2.8a UDA & LDA: The UDAs’/LDAs’ are assigned with works such as General, Establishment, Revenue, Legal, Audit, Stationery, Accounts and Receipt and issue. Each UDA and LDA is personally responsible for the works assigned to him/her and functions under the supervision and control of the Registrar.
2.8b Typist: Typist is responsible for all typing matters of official correspondences. The Typist ensures accuracy and clean typing of official letters.
2.8c Drivers: Drivers are attached to the officers who are allotted with vehicle. Their job is to drive the vehicle and keep it need and clean at all times. He is responsible for the safety and security of the vehicle.
2.8d.Office Peons: Office Peons are responsible for handling office files. He also attains the officers with whom he is attached with.
2.8e Sweepers: Sweepers sweep the offices regularly and keep the office need and clean
2.8f Mali: Mali gardens the office compound.
2.8g Chawkidar: Chawkidar handles the office keys and keep the office open and closed as per office timing and keep the office safe and secure at all time.
2.9 Computer Cell in the Directorate: There is a computer cell attached to Directorate with one Computer Engineer and one Data Analyst/Computer Operators. Computer Engineer: He is head of the Computer Cell, supervises and ensures safety of the computer. Data Analyst operates the computer by way of typing official letters, data entry etc and functions under the supervision of Computer Engineer.
2.10 Checker: Checkers assist the officer in charge of the Nagaland Taxation Check Gates.
2.11 Common categories in the District ministerial section:
2.11a Head Assistant: Head Assistant acts as the dictionary of the District Tax Office and assists the Superintendent of Taxes of the District I in running the day to day activities of the District.He supervises coordinates the activities of the ministerial staffs under him and ensures maintenance of record and Registers relating to establishment, budget, expenditure and revenue collection of the District.
2.11b UDAs & LDAs: relevant files and works relating to Accounts, Establishment, Revenue, stationery, receipt and issue of official letters, etc, are assigned to the UDAs and LDAs and they function under the supervision of the Head Assistants.
2.11c Typist/LDA-cum-Computer Operator: Performs all the typing works and make necessary data entry in the computer and ensures clear and accuracy of typing.
2.11d Drivers: Drivers are attached to the officers who are allotted with vehicle. Their job is to drive the vehicle and keep it need and clean. He is responsible for safety and security of the vehicle.
2.11e Office Peons: Office Peons are responsible for handling office files. He also attains the officers with whom he is attached to.
Manual-III
The procedure followed in decision making process including channels of supervision and accountability:
The functioning of the department being quasi-judicial in nature, takes all decision in accordance with the procedures and provisions laid down in the tax laws. Any liable dealer who fails to get registered under the tax laws, or being registered but fails to pay tax in time, or fails to file tax returns or fails to comply with any of the provisions of the tax laws are taken to task by invoking the relevant provisions of the tax laws. Tax notices are served to such defaulters A reasonable opportunity is also given to the tax payers to comply with the term of the notice. The department levy interest and penalties in accordance with the provisions of the tax laws in the event of failure to comply with the terms of the notices.
The tax laws also provides provisions for affording opportunity to the tax payers to proof that he or she is not liable to pay tax or that he or she should be assessed to tax at the lower rate. For the purposes, hearings are conducted and adjournments are made till the case is finally disposed of. Considering the circumstances of the case and the materials evidence available on record, the concern assessing officer decides the case as it may deem fit.
The tax laws also provides provisions for appeals to the Appellate Authority, Appellate Tribunal and High Court against any order effecting him or her passed under the provisions of the tax laws.
Manual-IV
Norms set for discharge of its functions:
The procedures set under the various tax laws enforced in the State are followed in discharging of its functions.
Manual-V
The rules, regulations, instructions, manuals and records held by it or under its control or used by its employees for discharging its functions:
The Nagaland (Sales of Petroleum & petroleum products including Motor spirit and Lubricants) Taxation Act, 1967; The Nagaland Professions Trades, Calling and Employment Taxation Act, 1968 and Rules made thereunder; The Nagaland Amusement tax Act, 1965 and Rules made thereunder; The Nagaland value Added Tax Act, 2005 and Rules made thereunder; The Central Tax Act, 1956 and Rules made thereunder are used by its employees for discharging its functions.
Besides, the Nagaland Government Servant Conduct Rules, 1968; the Nagaland Service (Discip[line and Appeal) Rules, 1967; Leaves Rules; F.R/S.R, ROP Rules, Treasury & Accounts Rules, Pension Rules and other Government standing orders and instructions issued from time to time are followed by its employees for discharging its functions.
Manual-VI
A Statement of the Categories of documents that are held by it or under its control:
Register for Statutory Forms, Register for Registration Certificates, Clearance certificate Registers, Declaration Form Register, Statutory Forms Registers, Monthly Collection Registers, File Index Register, Assessment Completion Register, Tax Payment Challan Forms under all the Acts, Recovery Register under Certificate Officer, Arrear Registers, Goods Movement Register(Incoming), Goods Movement Register( Out going), Transit Register, Daily Collection Register, Cash book, Acquaintance Roll, etc are the categories of documents that are held by it or under its control.
Manual-VII
The particulars of any arrangement that exists for consultation with or representation by, the members of the public in relation to the formulation of its policy or administration :
The department, being a technical and quasi-judicial in nature, simply has to implement and enforces the tax laws as are enforced in the State for better tax collection. The department gives its views as and when sought for and also suggests and proposes to the Government for suitable amendment of the Act in the interest of effective and efficient enforcement of the tax laws in the State.
Manual-VIII
A Statement of boards, Council, committees and other bodies constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, council, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public:
The department constitutes Selection Boards from time to time for appointment of various posts in the department. This Selection Board consists of Commissioner of Taxes, Nagaland as Chairperson, One senior Officer in the Directorate as Member Secretary, and a member each from Finance department (Revenue Branch) and P & AR.
The department also constitutes Departmental Screening Committees form time to time consisting of Officers from the Directorate and a member each from Finance department (Rev Br) and P & AR Kohima for grant of financial up gradation benefits to its employees under A.C.P Scheme.
Minutes of all these meetings are accessible as per provision of the RTI Act, 2005
Manual-IX
Directory of its officers & employees:
Manual-X
The monthly remuneration received by each of its officer & employees including the system of compensation as provided in regulations:
Manual-XI
The Budget Allocated to each Agency indicating the particulars of all plans, proposed expenditures and reports on disbursement made:
Manual-XII
Implementation of subsidy programmes:
There is no subsidy programmes offered to the public by the department. Hence, a detail of beneficiaries does not arise
Manual-XIII
Particulars of recipient of concessions, permits or authorization granted by aid:
Sales to or by Canteen Store Department for Defense personnel are allowed to pay tax at a concession rate of 1% on all taxable goods under the Nagaland Value Added Tax Act, 2005 as amended to date.
Manual-XIV
Details information available to, or held by its reduced in an electronic form:
Details of information relating to dealers registration numbers (TIN) under various tax laws and record of payment of tax by such dealers are held by the Superintendent of Taxes of the Ward/District in-charge. All such records can be reduced in an electronic format
Manual-XV
Facilities available to citizens for obtaining information:
There is no library or reading room maintained by the department for public use. Application Form for registration, Declaration and Statutory Forms, Clearance Certificate and Payment Challan Forms etc are available in all the District Tax Offices. Any tax payers requiring such Forms or any tax information may visit and obtain the same from the Superintendent of Taxes of the District concern on all working days.
THE OFFICE TIMING
Summer
1st Apr - 30th Sept
09.30 am – 4.30 pm
Winter
1St Oct - 1st Mar
9 am – 4 pm
Manual-XVI
Sl No
Name of PIOs
Designation
Jurisdiction/
District/Zones
Appellate authority
1.
Shri K.Chuba
Addl.Commr of Taxes
Directorate
Commr of Taxes
2.
Shri Tokhevi Sema
Asstt. Commr of Taxes
Dimapur & Peren
Commr of Taxes
3.
Shri Ramziu
Asstt. Commr of Taxes
Kohima
Commr of Taxes
4.
Shri.P.Demo
Asstt. Commr of Taxes
Mokokchung
Commr of Taxes
5.
Smti. Chivechu Nyuthe
Supdtt. of Taxes
Wokha
Commr of Taxes
6.
Smti. Imtilamla
Supdtt. of Taxes
Phek
Commr of Taxes
7.
Smti.Margaret
Supdtt. of Taxes
Mon
Commr of Taxes
8.
Shri. Paotinmang
Supdtt. of Taxes
Zunheboto
Commr of Taxes
9.
Smti Lirila Sangtam
Supdtt. of Taxes
Tuensang, Kiphire & Longleng
Commr of Taxes
MANUAL – XVII:
Such other informations as may be prescribed and thereafter updated every year:.
Since the inception of the department, the department has been extending all possible assistance to the tax payers and facilitates them to comply with the provisions of the tax laws enforced in the State. From time to time, the department also publishes the rate of tax in all local dailies for general information and compliance by all the tax payers.
The RTI Act, 2005 is actively enforced in the department in letter and in spirit to maintain utmost transparency and accountability in its official dealings and functioning. The department has designated the PIOs in all Zonal and District Tax Offices including the Directorate to facilitate the citizens with any tax information or any information about the activities and functioning of the department as a matter of right.
This information manual is updated as on 31st May, 2010.