REVENUE ADMINISTRATION

INCOME TAX DEPARTMENT

Organisation.

Income Tax is a Central Tax and the Income Tax Department is centrally controlled by a statutory body viz., the Central Board of Direct Taxes with Delhi as headquarters. It has been established under the Central Board of Revenue Act, 1924. The country is divided into units which are normally co-extensive with the boundaries of each State. There are five Income-Tax Commissioners in Maharashtra, one each for Bombay City I, Bombay City II, Bombay City III, Bombay Central and Pune Income Tax Circles. Wardha was under the administrative control of the Commissioner of Income Tax, Pune Range, Pune till 31st March 1970. However, with effect from April 1st, 1970 it has come under the jurisdiction of a newly created charge of the Commissioner of Income Tax, Vidarbha and Marathwada, Nagpur.

At Wardha, there are two Income Tax Officers for carrying out the duties as required under the Income Tax Act, 1922. Besides, doing the work connected with Income Tax, they are also entrusted with the work pertaining to collection of Wealth Tax under the Wealth Tax Act, 1957; Expenditure Tax under the Expenditure Tax Act, 1958 and the Gift Tax under the Gift Tax Act, 1958, as they have been appointed as Wealth Tax Officers, Expenditure Tax Officers and the Gift Tax Officers under those Acts.

Till 15th October 1970, Income Tax Circle, Wardha had jurisdiction over two districts viz., Wardha, and Chandrapur and there were as many as four ward-offices located at Wardha (A, B, C and D ward) with one Income Tax Officer for each ward who had separate jurisdiction over different categories of the tax payers of these two districts, classified according to income. From 15th October 1970, two wards i.e. C and D at Wardha were abolished and two new offices were opened in Chandrapur district.

The Income Tax Officer, A-ward has been vested with such powers as are necessary for administrative purposes. The Income Tax Circle, Wardha is under the control of the Inspecting Assistant Commissioner of Income-tax, Range II, Nagpur, whereas for appeal purposes it falls under the jurisdiction of the Appellate Assistant Commissioner of Income-tax, Amravati Range, Amravati.

The Income Tax Officer, B-ward has jurisdiction over all persons (other than companies, salary earners and cases of refund) whose place of assessment is in Wardha district excluding the area assigned to the Income Tax Officer, ' A' ward, Wardha. It also extends over all the partners of firms assessed by him.

Each Income Tax Officer is assisted by an Inspector of Income Tax, whose duty is to help the Income Tax Officer by doing field work and by finding out new assessees (tax payers), to collect useful data for assessment and to execute notices, warrants etc., and to effect recoveries. They are the non-gazetted executive employees of the department. Each Income Tax Officer is also assisted by the required number of ministerial staff.

Income Tax is an annual charge and the tax is levied according to the provisions of the Finance Act, passed by the Lok Sabha every year.

Statistics.

The sources of revenue of this circle before the creation of separate Income Tax Office at Chandrapur with effect from 15th October, 1970, ' were from the trades, various businesses and industries viz., cotton, grains, cloth, tendu leaves, coal mines, saw mills, tiles and potteries, timber, paper mills, and salaried employees (Government and private). Out of three textile mills in the district, two are assessed at Bombay and only one is assessed at Wardha. As stated before this circle collects revenue from the direct taxes such as Wealth Tax, Gift Tax, etc.

The following is the statistical information regarding net revenue collected during the three years from 1967-68 to 1969-70.

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