REVENUE ADMINISTRATION

INCOME TAX DEPARTMENT

The functioning of the Income-tax department in Sangli district falls under the administrative control of the Commissioner of Income-tax, Poona and the Inspecting Assistant Commissioner of Income-tax, Poona Range II, Poona. The appellate functions of the district come under the jurisdiction of the Appellate Assistant Commissioner of Income-tax, Kolhapur Range, Kolhapur. Appeals can be preferred by the assessees or the department to the Income-Tax Appellate Tribunal, Bombay, and to the appropriate judicial authority. The main work regarding income-tax in Sangli district is carried out by four Income-tax Officers assisted by four Inspectors and necessary ministerial staff.

The Income-tax unit in Sangli district has been divided into four wards each having a separate establishment. Their jurisdiction has been fixed territorially and has been classified according to income. The jurisdiction varies according to the pending work load at the beginning of the year.

On April 1, 1965, the number of assessees in the district stood at 6,058. Number of assessees assessable under the Wealth-tax was 137. The number of assessees under the gift-tax varied from year to year as the assessees are liable to payment only for the year in which taxable gifts are made.

The total net collection of Income-tax, Wealth-tax and Gift-tax for the year ending on 31st March 1965 was as given below: —

The classification of the assessees was as follows: —

The field work of enquiry and survey is being done by the Inspectors. Notices are generally served by post as well as by the Notice Servers. The scrutiny and examination of accounts is being done at the office where the public is required to come with the books 'of accounts. For the convenience of the assessees the Income-tax Officers also camp at taluka places many times. The statutory powers of investigation, assessment and recovery are mainly given to the Income-tax Officer and he is the person, who mainly administers the Act. He, however, functions under the control and instructions of the higher authorities, as provided under the Act.

The Act also provides for the recovery machinery in addition to the usual powers vested in Income-Tax Officers. Where assessee does not pay the tax after normal proceedings, and where it has to be recovered by coercive measures, the immovable properties of the assessee are attached. This is being done through the Collector of the district whose office acts as the Tax Recovery Office, under the Act.

The Income-Tax Officer, A-Ward, Sangli, is the administrative head of the office, and he also acts as the Public Relations Officer of the Department in the district.

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