In West Bengal, Profession Tax is administered by the Directorate of Commercial Taxes under Finance (Revenue) Department. The tax is levied and collected under the scope of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the rules (namely the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979) framed there-under. The Commissioner of Profession Tax is the highest statutory entity under the Act and he is responsible for superintendence and control for the proper execution of the provisions of the Act and the rules framed there-under.
By virtue of section 12(1) of the of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 read with Notification No 1466-FT dated 17-4-1979, the Commissioner of Commercial Taxes is the Commissioner of Profession Tax. Again, under section 12(2) of the Act, the state Government has appointed an Additional Commissioner and certain other officers in the rank of Sr Joint Commissioner, Joint Commissioner, Deputy Commissioner, Profession Tax Officer & ,Assistant Profession Tax Officer to assist the Commissioner of Profession Tax.
The Commissioner of Profession Tax belongs to the Indian Administrative Service where all other officers up-to the rank of Profession Tax Officers belong to the West Bengal Commercial Tax Service [who are either recruited through the West Bengal Civil Service (Exe) etc (Group- A) examination conducted by the Public Service Commission, West Bengal or promoted from the feeder cader]
The Additional Commissioner of Profession Tax is responsible for general administration of Profession Tax wing and the Commissioner of Profession Tax keeps his overall control over the wing through him.
The Sr Joint Commissioner of Profession Tax is just under the Additional Commissioner in controlling the general administration of Profession Tax wing. Further, he acts as the revisional authority in respect of assessment cases.
Headquarters is the central office, directly monitored by the Sr Joint Commissioner of Profession Tax, that deals in the issues relating to coordination among the offices, communication of instruction of the Commissioner & the Additional Commissioner to various offices. Further, it has a dedicated Public Information section with a Public Information Officer to cater information to the tax payers, organizations and intra-departmental officials.
As law implementing authority, the Profession Tax Wing is divided into ten Ranges each one being headed by a Joint Commissioner of Profession Tax. Out of these, the Special Range is meant for the large tax payers. For Kolkata area, five ranges administer legal provisions within their respective jurisdictional authority. Such ranges for Kolkata area are Kolkata East Range, Kolkata West Range, Kolkata North Range, Kolkata South Range & Kolkata Central Range. Again, the rest of the state is divided into four ranges namely West Bengal North Range, West Bengal South Range West Bengal West Range & West Bengal Central Range. These four ranges are further divided into unit offices head by Deputy Commissioner of Profession Tax or Profession Tax Officers. For such unit offices, the actual responsibility of collection of tax and execution of legal provisions are vested on the unit offices itself; the Joint Commissioners, here, act as the controlling authority.
The Joint Commissioners, the Deputy Commissioners & the Profession Tax Officers function as ‘prescribed authority’ for the purpose of the Act. The Assistant Profession Tax Officers are the field level officers who are engaged in assisting the prescribed authorities in execution of their legal powers and responsibilities. Every Profession Tax range and unit office has the back-bone support of adequate number of group B, Group-C and Group D officials for smooth functioning of the office.
A change in the administrative set up of the Profession Tax has been implemented w.e.f. 01.04.2015 vide Notification number 646-FT dated 30.04.2015.
(033) 7122 1474/1176/1485/1172
Source: Profession Tax, Last Updated on: 29th Apr, 2017
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