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History
Acts Administered Top

At present, the department is entrusted with the administration of the following seven Statutes, viz.

bullet Bihar Value Added Tax Act, 2005.
bullet Central Sales Tax Act, 1956.
bullet Bihar Entertainment Tax, 1948.
bullet Bihar Electricity Duty Act, 1948.
bullet Bihar Advertisement Tax Act, 1981.
bullet Bihar Taxation on Luxuries in Hotels Act, 1988.
bullet Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1993.
Administrative Setup  Top

The department is headed by a senior IAS officer designated as Commissioner-Cum-Secretary/Principal Secretary, Commercial Taxes. In the exercise of his functions the Commissioner is assisted by Additional Commissioner, Joint Commissioners, Deputy Commissioners, Assistant Commissioners of Commercial Taxes and Commercial Taxes Officers at the Headquarter level.

For purposes of administrative convenience the state is divided into 9 Administrative Divisions, 7 Appeal Divisions & 4 Audit Divisions headed by a Joint Commissioner of Commercial Taxes (Admn), joint Commissioner of Commercial Taxes (Appeal) and Joint Commissioner of Commercial Taxes (Audit) respectively. Audit Division has been created to Audit Account of Dealer selected for Audit under Section-26 of the Bihar Value Added Tax Act 2005. Each of the aforesaid 9 Administrative Division is further sub-divided into circles a total of 50 Circles in the State as a whole. Each of the circle is headed by a Deputy Commissioner of Commercial Taxes or an Assistant Commissioner of Commercial Taxes depending upon the quantum of revenue collected by the Circle.

At the divisional level, under the direct control of the Joint Commissioner of Commercial Taxes, there is a Bureau of Investigation. The entire aforesaid organizational structure is knit together with a clearly delineated command and control structure.

The Circle is the basic activity center of the department, the level at which the actual work of revenue collection of and the administration of the Statutes entrusted to the department is carried out. It is at this level that decisions taken at the Headquarters regarding administration of the various statutes are implemented for collection of revenue.

The department has a total sanctioned strength of 782 and an actual working strength of 408 officers who are assisted by some 1000 staffs. This well-knit system has been put into place to administer some spread all over the state.

 

Organisational Strength  Top 
1. Commissioner-Cum-Secretary/Principal Secretary, Commercial Taxes: An I.A.S officer in the super time/above super time scale.
2. (a) Actual posts Bihar Finance Services:
   
 SL   Name of Post  Sanctioned Posts   Actual Posts 
1.  Additional Commissioner 12+1 (Ex. Cadre) 6
2.  Joint Commissioner 54 31
3.  Deputy Commissioner 112 81
4.  Assistant Commissioner 201 110
5.  Commercial Taxes Officer 403 180
 Total 782+1 408
2. (b) Posting of the Officers of Bihar Finance Services:
   
 SL   Place of Posting
1.  Tax Administration (including Appeal & Audit) at Divisions/Circles /B.I. of division
2.  Commercial Tax Tribunal
3.  Headquarter (including Bureau of Investigation)
4.  Treasury/Sub-Treasury/District Account Officer etc.        
5.  Other Govt. Departments/Organizations

 

Headquarter Level Setup  Top 
 SL   Section Functions
1.  Taxation Deals with VAT, Entertainment Tax, Electricity Duty, Hotel & Luxury Tax, Entry Tax, and Advertisement Tax.
2.  Accounts and Budget Payroll, Expenditure, Plan and Non-Plan Budget and Allotment.
3.  Legal - 1 Cases of Supreme Court, High Court, and Civil Courts.
4.  Legal - 2 Cases of Appeal Court, and Court of Commissioner, Tribunal
5.  HQ Establishment Staffs posted at Headquarters.
6.  Gazetted Establishment Establishment of Gazetted Officers.
7.  Non-Gazetted Establishment   Establishment of Non-Gazetted Staffs posted at peripheral Offices.
8.  Vigilance Vigilance of Grievances.
9.  Parliamentary Works and
 Administration Control
Works related with Legislative Assembly, and Legislative Council. Tour & Travel of Officers of Bihar Finance Service.
10.  Audit Departmental Audit of A.Gs and Finance Audit.
11.  Investigation Bureau
 and Publication
Seizure, Tax-theft Protection, and Flying Squads. Publication of departmental circulars, orders, and annual and bi-annual reports.

In addition, a VAT cell has been constituted in the department with an objective to implement VAT in Bihar with effect from 1st April, 2003. To take care of the computerization needs of the department, a Computer Section has also been established.

Commercial Taxes Tribunal  Top 

The Commercial Taxes Tribunal came into existence with effect from 9th December, 1964 vide notification dated 26th November, 1964, prior to which the Board of Revenue exercised the powers subsequently vested with the tribunal.

Commercial Taxes Tribunal consists of three members:

The rules provide that one member would be the Chairman who should be a retired High Court Judge or a Judicial Officer not below the rank of District Judge.

One of the other two members shall be an officer of the Commercial Taxes Department not below the rank of Joint Commissioner.

The third member can either be a Chartered Accountant with at least 10 years of practice or an officer of the Indian Audit and Account Service not below the rank of Deputy Accountant General.
List of Divisions and Circles  Top 

 Divisions (Administrative)

The role of Division is very important for regional administration of Commercial Taxes Dept. Before the formation of Jharkhand State, there were a total of 11 Divisions. After the division of Bihar, 4 out of the 11 Divisions have gone to the Jharkhand State. Now, after reorganisation Bihar has 9 Divisions as listed below:-

Central Division
Patna East Division
Patna West Division
Tirhut Division
Saran Division
Magodh Division
Bhagalpur Division
Purnea Division
Darbhanga Division
   

 Divisions (Appeal)

Central Division
Patna East / West Division
Tirhut / Saran Division
Magadh Division
Bhagalpur Division
Purnea Division
Darbhanga Division
Audit Jurisdiction
   
Patna Area of Central Division,
  Patna East / West Division
Muzaffurpur Area of Tirhut & Saran Division
Gaya Area of Magudh & Darbhanga Division
Bhagalpur Area of Bhagalpur & Purnea Division

 Circles

 Each Division is divided into Circles as noted below which is the main unit of tax collection:

     
  Central Division
 
Patna Special Circle
Patliputra Circle
  Patna East Division
 
Patna City East Circle, Patna-City
Patna City West Circle, Patna-City
Kadamkuan Circle
Patna North Circle, Patna
Barh Circle
BiharSharif Circle
Patna West Division
Patna South Circle, Patna
Gandhi Maidan Circle, Patna
Patna Madhya Circle
Patna West Circle
Danapur Circle, Danapur
Sahabad Circle, Ara
Buxar Circle, Buxar
  Tirhut Division
 
Muzaffarpur East Circle, Muzaffarpur
Muzaffarpur West Circle, Muzaffarpur
Sitamarhi Circle, Sitamarhi
Champaran Circle, Motihari
Raxaul Circle, Raxaul
Bettiah Circle, Bettiah
Bagaha Circle, Bagaha
Saran Division
Gopalganj Circle, Gopalganj
Siwan Circle, Siwan
Saran Circle, Chapra
Hajipur Circle, Hajipur
   
 
       
         
  Darbhanga Division
 
Darbhanga Circle, Darbhanga
Madhubani Circle, Madhubani
Jhanjharpur Circle, Jhanjharpur
Samastipur Circle, Samastipur
Dalsinghsarai Circle, Dalsinghsarai
Teghra Circle, Teghra
Begusarai Circle, Begusarai
   
  Purnea Division
 
Purnea Circle, Purnea
Forbesganj Circle, Forbesganj
Kishanganj Circle, Kishanganj
Saharsa Circle, Saharsa
Madhepura Circle, Madhepura
Katihar Circle, Katihar
Khagaria Circle, Khagaria
  Bhagalpur Division
 
Bhagalpur Circle, Bhagalpur
Jamui Circle, Jamui
Lakhisarai Circle, Lakhisarai
Monghyr Circle, Monghyr
  Gaya Division
 
Gaya Circle, Gaya
Nawada Circle, Nawada
Biharsharif Circle, Biharsharif
Jehanabad Circle, Jehanabad
Aurangabad Circle, Aurangabad
Sasaram Circle, Sasaram
Bhabhua Circle, Bhabhua