lsok esa]

Jheku v/;{k egksn;]

lhek kqYd ,oa dsUnzh; mRikn kqYd oksMZ]
ubZ fnYyh-
}kjk mfpr ek/;e

egksn;]

fok;%% dsUnzh; mRikn kqYd ,oa lhek kqYd oksMZ
ds dk;kZy;ksa esa dk;Zjr izkklfud vf/kdkjh ]
dkf.kZd oxZ esa jktif=r f}rh; Js.kh dk in ds
xszM osru esa o<+ksRrjh ,oa izksUufr ds vU; volj
l`ftr djus gsrq izR;kosnu &i=kpkjA


vknj.khZ; egksn;] ge cM+s xoZ ds lkFk dguk pkgrs gSa fd Hkkjr ljdkj
ds bl lEekfur jktLo foHkkx us u dsoy eq>s o esjs ifjokj dks lekt esa csgn
lEeku fnyk;k gS cfYd eq>s o esjs ifjokj dks lEiw.kZ lqj{kk o laj{kk Hkh iznku
dh gSA blds fy, eS vkSj esjk ifjokj lnSo _.kh jgsxkA

vknZ.khZ; egksn;] eS] lquhy dqekj kekZ] orZeku esa dk;kZy; vk;qDr
dsUnzh; mRikn kqYd vk;qDrky;] y[ku esa izkklfud in ij lsokjr gwWaass
vkSj eS cM+h fouezrk ds lkFk O;fDrxr :Ik ls vius g`n; dh ihM++k dks O;Dr
djus ds fy, fuEukuqlkj rF; vkids le{k izLrqr djus dh d`ikiw.kZ lgkuqHkwfre;
vuqefr pkgrk gwWa %&

01 gekjs foHkkx esa izkklfud vf/kdkjh oxZ&*[k* jktif=r dk in f}rh;
osru vk;ksx dh laLrqfr;ksa dks LohdkjksDrksijkUr fn0 01-01-1966 ls
l`ftr fd;k x;k gSA

02 rRle; izkklfud vf/kdkjh oxZ&*[k* jktif=r dk osrueku gekjs
foHkkx ds v/kh{kd oxZ&*[k* jktif=r in ds rRdkyhu osru eku :0
350&25&500&30&830&35&900 ds lerqY; fu/kkZfjr fd;k x;k FkkA

03 mijksDr nksuksa inksa ds osruekuksa dh lekurk ikposa osru
vk;ksx rd] tks fd 01-01-1996 ls izHkkoh Fkk ] Hkh cjdjkj j[kh x;h Fkh]
tks fd fn0 20-04-2004 rd ] vFkkZr 38 okksa ls vf/kd le; rd izHkkoh
jghA rRle; esa as on 21.04.2004) izkklfud vf/kdkjh oxZ&*[k* jktif=r
,oa v/kh{kd oxZ&*[k* jktif=r nksuksa inksa dks leku :Ik ls ,d gh
osrueku :0 6500&200&10500 FkkA

04 rnksijkUr DOP&T }kjk tkjh OM F.No. 6/37/98-IC dated
21.04.2014 ds }kjk v/kh{kd oxZ&*[k* jktif=r in dk osrueku :0
6500&200&10500 ls c<+kdj osrueku : 7500&250&12000 esa fn0 21-
04-2004 mPphd`r dj fn;k x;kA ftls NBs osru vk;ksx dh fkQkfjkksa ds
rgr xzsM osru : 4800@& fn0 01-01-2006 ls iznku fd;k x;k] lkFk gh
v/kh{kd oxZ dks pkj lky dh lsok iw.kZ djus ij xzsM is : 5400@& dk
ykHk Hkh vfrfjDr :Ik esa iznku fd;k x;kA
05 mijksDr ds vfrfjDr foHkkx ds fujh{kd vjktif=r oxZ&*x* {vc
oxZ&*[k* vjktif=r } in dk Hkh osru eku : 5500&150&9000 ls c<+kdj
osrueku : 6500&200&10500 esa fn0 21-04-2004 ls mPphd`r dj fn;k
x;kA

06 ijUrq nqHkkZX;ok izkklfud vf/kdkjh in dk osru eku mPphd`r
ugha fd;k x;k vkSj u gh bl oxZ ds izR;kosnuksa ij leqfpr fopkj fd;k x;k
izrhr gqvkA kk;n v/khZ{kd ,oa fujh{kd dSMj dh la[;k cy ds lkis{k]
izkklfud vf/kdkjh oxZ] ux.; la[;k cy esa gksus ds dkj.k vius g`n; dh
ihM+k dks izHkkoh <ax ls foHkkx ds lEekfur l{ke vf/kdkfj;ksa ds le{k
izdV djus esa vleFkZ jgk gSAifj.kkeLo:i df.kZd oxZ dk jktif=r in
izkklfud vf/kdkjh MkmuxzsM gksdj] dk;Zdkjh oxZ ds vjktif=r in
fujh{kd ds vixzsMsM osrueku : 6500&10500 esa fn0 21-04-20104
ls led{k gks x;kA

07 bl izdkj v/kh{kd ,oa izkklfud vf/kdkjh in ds osruekuks dh le:irk]
tks fd f}rh; osru vk;ksx ds ykxw gksus dh frfFk ls yxkrkj 38 okksZa ls
pyh vk jgh Fkh] og fn0 21-04-20104 ls lekIr gks x;hA bl HksnHkko
iw.kZ fu.kZ; us izkklfud vf/kdkjh in ij dk;Zjr leLr vf/kdkfj;ksa ds g`n;
dks vfeV ihM+k ,oa volkn ls Hkj fn;k A =klnhiw.kZ ckr ;g jgh fd fcuk
fdlh Bksl dkj.k @vk/kkj ds ] vjktif=r Js.kh ds vf/kdkjh fujh{kd dks
jktif=r Js.kh ds vf/kdkjh izkklfud vf/kdkjh ds lerqY; dj fn;k x;kA ;g
ckr fdlh bZ;kZ ;k tyu ls ugha dg jgk gwWa cfYd izkklfud vf/kdkjh dk in
ijks{k :Ik ls MkmuxzsM gks tkus dh ctg ls dg jgk gWawaaa A

08 izkklfud vf/kdkjh ,oa fujh{kd oxZ dk in ,d gh osrueku esa ykus ls
;g Lor% LiLV gks tkrk gS fd ijks{k :Ik ls izkklfud vf/kdkjh jktif=r
oxZ[k dks MkmuxzsM dj fujh{kd vjktif+=r oxZ *[k* in ds le:Ik cuk
fn;k x;kA rnkuqlkj] NBs osru vk;ksx dh fkQkfjkkssa ds vuqlkj orZeku
esa mDr nksuksa gh in jktif+=r ,oa vjktif+=r ds vf/kdkfj;ksa dks ,d
xzsM osru :0 4600@& fn;k tk jgk gSA

09 fujh{kd oxZ] 10 okZ dh fu;fer lsok ds ckn xzsM osru :0 4800@&
ikus dks gdnkj MACP ds izko/kkuksa ds rgr gks tkrk gS ijUrq izkklfud
vf/kdkjh bldk Hkh gcnkj ugha jgrk gS D;ksafd izkklfud vf/kdkjh in ij
igqWapus rd og igys gh rhu izksUufr ik pqdk gksrk gS vkSj vxys
izkseksku dh vkl cl vkl gh cudj jg tkrh gS] D;ksafd foHkkx vxys in eq[;
ys[kk vf/kdkjh ds izkseksku esa dksbZ Hkh fnypLih ugha fn[kkrk gSA
;g lR; vki bl ckr ls vklkuh ls le{k ldrs gS fd eq[; ys[kk vf/kdkjh ds dqy
Lohd`r in 155 ds lkis{k ek= 36 eq[; ys[kk vf/kdkjh gh dk;Zjr gSA ;g
nqHkkZX;iw.kZ ,oa vR;Ur ihM+k nk;d lR; gSA eq[; ys[kk vf/kdkjh]
izkklfud vf/kdkjh ,oa mi dk;kZy; v/kh{kd ds Lohd`r in ,oa dk;Zjr la[;k dk
fooj.k vkids voyksdukFkZ izLrqr dj jgk gwWa&

dz0
la0
Ikn uke dqy Lohd`r
in
dqy dk;Zjr
la[;k
[kkyh inksa
dh la[;k
01 eq[; ys[kk vf/kdkjh 155 36 119
02 izkklfud vf/kdkjh 984 821 163
03 mi dk;kZy; v/kh{kd 1986 830 1156
vr% df.kZd oxZ ds oxZ *d* ,oa oxZ *[k* vf/kdkfj;ksasa ds
mijksDrkuqlkj fjDr iM+s inksa ls ;g LiV :Ik ls dgk tk ldrk gS fd df.kZd
oxZ ds izfr foHkkx dh lfdz;rk larksktud ,oa mYys[kuh; ugha gSA bl
oxZ dks thfor j[kus ds fy, ;g furkar vko;d ,oa vifjgk;Z gks x;k gS fd
dksbZ Bksl dne mBk;k tk; ] oukZ og fnu nwj ugha fd tc foHkkx dks
izkklfud vf/kdkjh in ds fy, dksbZ bPNqd dehZ gh u feys] ;g ,d
xEHkhjrk ,oa fopkj.kh; fok; gks ldrk gSA ;fn dksbZ dehZ izkklfud in ij
izksUufr gsrq ugha feysxk rks bl in dks lekIr djuk ,d ek+= jkLrk ksk
jgsxkA vr% bls thfor j[kus ds fy, vkDlhtu dh vR;Ur vko;drk gSA

10 ,d rF; vkidks ;g Hkh crkuk pkgrk gwWaa fd Cadre Restructuring
ds Ikpkr df.kZd oxZ ds izkklffud vf/kdkfj;ksa dh dqy Lohd`r la[;k ] leLr
dk;Zdkjh oxZ ds dqy Lohd`r vf/kdkfj;ksa dh l[;k&41]134 ds lkis{k dsoy
1600 gh gS ;kfu fd dsoy 3-89 izfrkr tks fd yxHkx ux.; gSA

11 izkklfud vf/kdkjh dk in kr izfrkr izksUufr }kjk ] mi dk;kZy;
v/kh{kd in ds dehZ ls Hkjk tkrk gS A pwWafd ;g Hkyh HkkWafr fofnr
gS fd dksbZ Hkh deZpkjh mi dk;kZy; v/kh{kd in ij izksUufr ugha gksuk
pkgrk gSA dsoy ogh dehZ midk;kZy; v/kh{kd in ij izksUufr Lohdkj djrs
gsS tks fdlh u fdlh dkj.k fujh{kd in gsrq vgZ eligible ugha jg tkrs
gSA bl izdkj foHkkx esa mi dk;kZy; v/kh{kdks dh la[;k Hkh ux.; gh jg
x;h gSA ,sls esa izkklfud vf/kdkjh inksa dks dSls Hkjk tk ldrk gSA ;g
,d fopkj.khZ; izu gSA lEHkork blh rF; dks /;ku esa j[krs gq, foHkkx us
Cadre Restructuring esa cfjB dj lgk;d rFkk mi dk;kZy; v/kh{kd ds in
dks foy; dj Executive Assistant (i.e. E.A.) dk u;k in l`ftr djus dk QSlyk
fd;k gS] rkfd izkklfud vf/kdkjh inksa dks Hkjus ds fy, ogqrk;r esa ;ksX;
dehZ eligible candidate fey ldsA

12 mYys[kuh; rF; gS fd vHkh rd foHkkx esa mi dk;kZy; v/kh{kd dk
in cfjB dj lgk;d supervisory in Fkk ftls cfjB dj lgk;d in esa foy; dj mi
dk;kZy; v/khz{kd in dks Hkh Mkmu xzsM dj fn;k x;kA ifj.kkeLo:Ik vc
izkklfud vf/kdkjh ds lkFk dksbZ Hkh lqijokbtj Lrj dk vf/kdkjh lEc} ugha
jgsxkA ;g ,d nqHkkZX;iw.kZ QSlyk gSA

13 izkklfud vf/kdkjh in ls eq[; ys[kk vf/kdkjh in ij izksUufr gsrq kk;n
bl dkj.k dksbZ Oofjr dk;Zokgh ugha dh tkrh gS D;ksafd izkklfud
vf/kdkfj;ksa dh izksUufr ls fjDr inksa dks Hkjus ds fy, foHkkx dks
Ik;kZIr mi dk;kZy; v/kh{kd ugha feyrs] D;ksafd orZeku esa mi dk;kZy;
v/kh{kd in ij dk;Zjr vf/kdkfj;ksa dh la[;k ux.; gSA

14 foHkkx vius fujh{kdksa ,oa v/kh{kdksa ds dk;ksZa dk rks
vkWaasdyu Hkyh HkkWafr djrk gS vkSj bUgsa viuh vkWaas[k ,oa
dku ds :i esa foysfkr Hkh djrk gS ] ijUrq izkklfud vf/kdkfj;ksa ds
dk;kZsa dk Hkyh HkkWafr vkdyu ugha djrk gS] tcfd izkklfud vf/kdkjh
Hkh foHkkx ds gkWaFkksa dks c[kwch etcwrh iznku dj dne rky feykrk
vk jgk gSA

15 izkklfud vf/kdkjh ds dk;ksZa dk vkWadyu dkQh derj vkWaadk
tkrk gSS A Le.khZ; gksuk pkfg, fd df.kZd oxZ esa lqijokbtjh
vf/kdkfj;ksa ;Fkk mi dk;kZYk; v/kh{kd izLrj&01] mi dk;kZy; v/kh{kd
izLrj&02 ,oa dk;kZy; v/kh{kd] tks fd leLr dk;ksZ dk Hkyh HkkWafr
ijh{kd dj izkklfud vf/kdkjh ds le{k izLrqr fd;k djrs Fks] ds in vkt dh frfFk
esa lekIr fd;s tk pqds gSA tcfd igys dh rqyuk esa izkklfud vf/kdkjh dk
dk;Z {ks= dbZ xquk c<+ pqdk gSA ,sls esa izkklfud vf/kdkjh ds ikl
dk;Z dk fdruk izskj gksrk gksxk] ;g vklkuh ls le>k tk ldrk gSA

16 Cadre Restructuring esa dsoy 1600 izkklfud vf/kdkfj;ksa ds
da/kksa ij 1424 cfjB oxZ*d* vf/kdkjh 4]168 vU; oxZ *d* vf/kdkjh]
41]134 v/kh{kd@fujh{kd oxZ ds vf/kdkjh rFkk 35]562 vU; fofHkUu oxZ
*[k*@*x* ds vf/kdkfj;ksa dqy la[;k & 84]875 lwph voyksdukFkZ
layXu ds leLr izdkj ds foRrh; ysunsu ;Fkk osru
cukuk@forj.k@vkgj.k] lHkh vf/kdkfj;ksa dh vk;dj x.kuk@dVkSrh ,oa
lEcf?kr osolkbV ij viyksfMax dk dk;Z] lsok fuo`fr gksus okys
vf/kdkfj;ksa ds isUlu izi=] fofHkUu izdkj ds vfxze dh fudkjh @Lohd`fr
@forj.k@vkgj.k dk dk;Z] lHkh vf/kdkfj;ksa ds esfMdy] ;k=kk HkRrk
vkfn lEcU/kh dk;Z] vf/kdkfj;ksa@deZpkfj;ksa ds
inkLFkkiuk@LFkkukUrj.k lEcUU/kh dk;Z] vf/kdkfj;ksa@deZpkfj;ksa ds
izksUufr@,e-,-lh-ih- ,oa lsok lEcU/kh nLrkostksa dk
lapkyu@j[kj[kko@] dk;kZy;h mi;ksx gsrq fofHkUu izdkj dh LVkslZ dh
[kjhnkjh ,oa fjdkMZ dk leqfpr j[kj[kko ,oa izkklfud vkfn ekeyksa
lEcU/kh nLrkostksa dks leqfpr j[kj[kkr rFkk vU; fofo/k izdkj ds dk;Z
;Fkk ea=ky; ls ctV eaxkkuk] mldk vkoaVu djuk ,oa mldh ekWuhVfjax
djuk ] ljdkj @ foHkkx }kjk le; le; tkjh fd;s tkus okys fofr/k izdkj ds
funsZkksa@ikWfylh@fofo/k fok;ksa ds ifji=@uksVhfQdslu vkfn es
fufgr izko/kkuksa vkfn ds fdz;kUo;u gsrq lHkh lEcf?kr dk;kZy;ksa dks
laiszk.k rFkk buds }kjk okWfaNr lwpukvksa dk ladyu dj
mPpkf/kdkfj;ksa dks izsk.k djus dk Hkkjh Hkjde Hkkj lkSik x;k gSA


17 bruh ftEesnkjh gksus ds ckn Hkh izkklfud vf/kdkjh dks
MkmuxzsM dj fujh{kd ds cjkcj j[kk x;k gSA izkklfud vf/kdkjh ds ikl
vkxs c<+us ds lHkh jkLrs cUn gks tkrs gSA mls dksbZ ,e- ,- lh- ih-
ugha feyrh gS D;ksafd izkklfud vf/kdkjh rd rhu izksekslu gks pqds
gksrs gS vkSj u gh dksbZ izksUufr ;k vU; rjg dh dksbZ QkbusfUl;u
vixzsMu v/kh{kd dh HkkWafr] gh feyrh gSA izkklfud vf/kdkjh ls eq[;
ys[kk vf/kdkjh in ij izekslu esa foHkkx dh :fp ux.; jgrh gS] D;ksafd vkt
dh frfFk esa eq[; ys[kk vf/k;dkjh dk in] foHkkx dh utjksa esa ,d
egRoghu in gSA okLro esa eq[; ys[kk vf/kdkjh dh deh fdlh Hkh Lrj ij
foHkkx dks eglwl ugha gksrh gSA kk;n blhfy, foHkkx dhs blesa dksbZ
fnypLih izdV ugha gksrh gSA

18 Cadre Restructuring esa for ea=ky; ds ,d vU; foHkkx vk;dj
foHkkx esa izkklfud vf/kdkjh oxZ] tks fd bl foHkkx esa dk;Zjr izkklfud
vf/kdkjh oxZ ds le:Ik gh dk;Z dj jgs gSa] esa dbZ izeksku ds volj
iznku fd;s x;s gS] ;Fkk&izkkfud vf/kdkjh xzzM&III (Erstwhile post
office Superintendent) (GP 4200/- ), izkklfud vf/kdkjh xzzM&II (GP
Rs. 4800/-) , vkSj Principal Administrative Officer (G.P. 6600/-) rd
izksUufr ds dkQh vkdZkd volj iznku fd;s x;s gSA ijUrq gekjs foHkkx
esa izkklfud vf/kdkjh oxZ esa bl rjg ds izksekku dh O;oLFkk ugha nh
x;h gS] tcfd nksuks dh foHkkx ,d dh ea=ky; ds vUrZxr dk;Zjr gSA ;g
lkSrsyk O;ogkj Hkh vR;Ur ihM+k nk;d ,oa grksRlkfgr djus okyk gSA


izkFkZuk

vknZ.khZ; egksn;] eSa lquhy dqekj kekZ] izkklfud vf/kdkjh ]
dsUnzh; mRikn kqYd foHkkx ds o`gn ,oa xkSjo kkyh lEekuuh; ifjokj
dk ,d vnuk lk lnL; vkils vrho fouezrk iwoZd ;g izkFkZuk djuk pkgrk gS
fd vki vius cgqewY; le; esa ls dqN feuV gekjs oxZ dh mijksDr of.kZr
osnukvksa dks le>us gsrq iznku djus dh d`ik djsaA ;fn gekjh
ospkjxh@nfjnzrk @ihfM+r g`n; dh osnukvksa dks vki lg`n; ls eglwl
djss vkSj vk;dj foHkkx dh HkkWafr gekjs foHkkx esa Hkh izkklfud
vf/kdkjh oxZ esa izksUufr ds le ekxZ izkLr djus gsrq vFkok iwoZ dh
HkkWafr izkklfud vf/kdkjh in dks Hkh v/kh{kd ds in ds lerqY; gh
mPphd`r osru eku : 7500&250&12000 xszM is&: 4800@& fn0 21-
04-2004 rFkk pkj okZ dh fu;fer lsok ds ipkr : 5400@& dk xzsM osru
dh Lohd`fr iznku djus gsrq] dksbZ lkFkZd igy djsxs rks ge vkSj gekjs
oxZ ds leLr lsod tks fd bl foHkkxh; ifjokj ds lcls NksVs lsod lnL; gS]
vkids lnSo @vkthou vkHkkjh jgsaxsAa d`rK jgsxsA gesa vkkkk gh
ugha vfirq iw.kZ fookl gS fd vki izkklfud vf/kdkjh oxZ dks thfor j[kus
ds fy, viuk veY; ;ksxnku iznku dj U;k;ksfpr fu.kZ; djsaxsA

vkidh lsok esa ]

vkils mfpr U;k; dh vkkk esa !

layXud %% mijksDrkuqlkjA
HkofuB

lquhy dqekj kekZ
izkklfud vf/kdkjh
dsUnzh; mRikn kqYd vk;qDrky;
y[ku

izfrfyfi%%
01 ek0 eq[; vk;qDr] dsUnzh; mRikn ,oa lhek kqYd ifj{ks= y[ku dks
mijksDr izR;kosnu dh vfxze izfr fouez Hkko lss bl vkkk ls izsfkr dh
tkrh gS fd d`I;k esjs izR;kosnu esa of.kZr rF;ksa dks viuh lgefr ds lkFk
ek0 v/;{k egksn; lh-ch-bZ-lh- oksMZ ubZ fnYyh dks vxzsflr djus dh
egrh d`ik djsA vkidh egku d`ik gksxhA

02 ek0 vk;qDr] dsUnzh; mRikn ,oa lhek kqYd y[ku dks fouez
Hkko lss bl vu qjks/k ds lkFk iszfkr fd d`I;k esjs izR;kosnu fn0
esa of.kZr rF;ksa dks viuh d`ike;h lgefr ds lkFk ek0 v/;{k egksn; lh-ch-
bZ-lh- oksMZ ubZ fnYyh dks mfpr ek/;e }kjk vxzsflr djus dh egrh d`ik
djsA vkidh egku d`ik gksxhA


lquhy dqekj kekZ
izkklfud vf/kdkjh
dsUnzh; mRikn kqYd vk;qDrky;
y[ku







As a result virtually no aspect of the functioning of the office is outside the purview of the
supervisory Officers. They are to oversee timely submission of various returns prescribed by
the CBDT/ CBEC/ CVC/ DoPT, proper maintenance of registers preparation of periodical
budget preparation of various claims bills, local purchase of office stationary, timely
preparation and payment of pension and other retirement benefits, maintenance of bio-data of
employees, leave account etc. Checking of tax determination and accuracy of computation of
income, taxes etc. adjustment of prepaid taxes, adjustment and rectification, appeal effect etc.


The Complete duty list of Supervisory Officers is annexed to this memorandum.
Considering that there has been a manifold increase in the work of the Department without
commensurate increase in manpower and the continued ban on recruitment the Supervisory
Officials are under great deal of pressure. The exercise of restructuring of the Department
made in the year 1999-2000 has not covered the general Supervisory cadres in the
Department except in a very marginal level. The functions of Office Superintendent/ DOS
and the Administrative Officer Gr. III/ Administrative Officer as indicated above is
overlapping to a large extent and the inadequacy of positions at the higher levels is the
Administrative Officers Gr. II & I debilitate their career advancement.

In the context of the need for further rationalization and simplification of work procedure of
the Income Tax and Customs & Central Excise Department we are of the opinion that the
Post of the Office Superintendent (in Income Tax) should be upgraded and amalgamated
with that of the Administrative Officer Gr. III and placed in a single time scale of Pay.
Consequent upon the submission made in the foregoing paras, the existing three
supervisory cadres of DOS, Administrative Officer and Chief Accts. Officer in the Customs
& Central Excise Department needs to be restructured and rechristened into Administrative
Officers, Gr. III, II & I cadres.

The three Supervisory grade viz. the Administrative Officer Gr. III, II & I, emerging from
above proposal have to be redistributed in the ratio of 60-35-5. On the basis of the present
cadre strength the distribution of the various grades in the post will be as under:
Designation Income Tax Customs & Central Excise Pay Scales
Administrative Officer Gr.
III
2089 1727 6500-10500
Administrative Officer Gr. II
1219 1007 7500-12000
Administrative Officer Gr. I
174 144 10000-15200
Totals -
3482 2878
Our suggestion in this regard will not only simplify the cadre management but will also
provide sufficient promotional incentive to the subordinate ministerial staff contributing to
efficiency. These cadres should be given the respective replacement scales.





Annexure B

The duties and responsibilities of Inspectors of Central Excise.

The Inspectors of Central Excise are recruited through an All India Competitive examination
conducted by the Staff Selection Commission. The Examination consists of three parts in the
form of a preliminary exam, a main exam and an interview. There after the candidates have to
pass a physical fitness test if they should be appointed as Inspectors of Central Excise. The
minimum educational qualification required is Graduation. 66.66% of these posts are by direct
recruitment and 33.33% by promotion. For promotion, the feeder cadre is that of Senior Tax
Assistants in Central Excise with a qualifying service of 2 years and after a qualifying
examination.

By virtue of the CCS (CCA) Rules, the Inspectors of Central Excise, on the pay scale of 6500-
10,500 are Group B Non-Gazetted.

The Inspectors of Central Excise and Customs are the cutting edge of the department. They
provide interface with the trade and general public, being the main work force of the
Department.

The functions of this cadre are the core functions of the Govt. of India (as per the ref. of TCS
report to Vth CPC) whereby Tax collection is done at the field level with the Inspector of
Central Excise functioning as the Sector Officer in the Ranges.

The Inspector of Central Excise and Customs performs the following three core functions;
a) As a Revenue officer by safeguarding the exchequer,
b) As an auditor by going through very many books of accounts, commercial
invoices etc., to plug leakage of revenue and
c) As a police officer, by safeguarding the physical borders of the country by
physically intercepting incoming or outgoing materials, which may
undermine the security of the nation.

The job profile of the Inspector of Central Excise and Customs has undergone a vast change in
the last three decades in general and in the last twenty years in particular.

The Inspector In Central Excise works as an Executive to implement the Excise law as a Sector
officer in Ranges, in Anti-evasion, Audit, Service Tax, Customs Preventive with the
responsibility of patrolling the maritime frontiers, involving in anti-smuggling work etc, in vital
areas of policy management like in the Divisional Offices and Headquarters of a
Commissionerate, in sections like Technical, legal, adjudication, Appeal and Review, Land &
Building, Statistics, public relation, rebate, drawback, Narcotics cell, , examination of 100% EOU
schemes, etc. They are also deployed in the Chief Commissioners Office at the higher policy
implementation levels in order also to guide the lower formations as well as the Trade on the
changes in the procedure and to monitor the revenue mobilization/anti-smuggling and anti-
evasion activities.

It requires to be highlighted that for all the above duties performed by these Officers, there are
no subordinates available in the department and most of the time due to a ratio of 2:1 with only
two Inspectors attached to a Superintendent or at times even with a 1:1 ratio, the job is quite
exacting.

The official list of duties of Inspectors, issued by the CBEC dates back to 1986. As per Order No.
36/86 issued vide F.No. B-12014/4/84-Ad.IV dated 14/11/86 it is as below;
1) All fieldwork connected with assessment and collection of Central Excise and
Customs duty and prevention of evasion of duties assigned by supervisory officers.
2) Work connected with the compilation of data, which form the basis of taxation
policy.
3) All other items of work enjoined by the Central Excise [and Salt] Act, 1944 and
Customs Act, 1962 and other allied Acts and Rules made there under.
4) Duties laid down in the Departmental Manuals and Executive Instructions issued
by higher authorities.
5) Such other official (the word official inserted vide Boards F.No. 12014/4/84-
Ad.IV (Pt.) dated 31/7/87) duties as may be assigned from time to time.

But subsequent to these instructions the following fundamental changes have taken place in the
department thus making the above said instructions redundant and increasing the duties and
responsibilities of the Inspectors multifold.

Almost all commodities with the exception of Cigarettes were brought under
Self Removal Procedure during the above said period. The commodities
brought under Production Based control have since been brought under an
Audit Based control.
Modvat (which was later re-christened as CENVAT) was introduced in the year
1986. Modvat scheme is a method of ensuring that the cascading taxation is
avoided by giving credit of duty paid on the inputs for payment of duty on the
final products. But this taxpayer friendly decision has increased the
responsibility of the CBEC, multifold in checking numerous documents to ensure
that the facility is not misused.
Modvat/ CENVAT credit was extended to Capital Goods in the year
1994. It was further extended to Service Tax also in the year 2004. This has
increased the requirement of Audit control of the department multifold due to
the necessity to check misuse of CENVAT credit.
The Central Excise Rules were revised in the year 2001 and again in 2002.
The procedures and forms for returns and method of assessment were changed
in the year 2001 as a result of which detection of evasion has become more
difficult.
Service Tax was introduced in the year 1994 and the total number of Services
brought under the Tax net rose from 3 in 1994 to 96 by the year 2006. The area
under the Service Tax net was extensive and needed to be covered by a
frictionless and friendly approach.
The time for payment of duty on excisable goods was changed in the year 2000
by which the requirement on the part of the assessee to remove goods only on
payment of duty ceased and consequently detection of cases of clandestine
removal has become a much more difficult task. A case that could have been
registered just by apprehending a goods carrier, carrying excisable goods
without documents evidencing payment of duty, could be done now only after
collecting a mountain of evidence, right from the details and quantity of inputs
used in the production, power or other fuels used in the production, the wages
or salaries paid and the total employees during the period, details of
transportation and details of purchasers, bank accounts and statements
evidencing removal of goods without payment of duty and for receipt of cash or
any other payments without being brought into accounts., etc.
Relaxation in Customs laws and procedures during the past decade has required
more attention in matters of Audit and Preventive/anti-smuggling activities as
well as special measures to ensure that the benefits like Draw back are not
misused.

Towards implementing all the above changes and requirements, it is only the 14,000
Inspectors through out India, who are the field level cutting edge Executive Officers who
required to be alert. As a result of these changes, the job profile of this fundamental cadre is
actually as below:

Broad Duties and functions of Inspectors of Central Excise, which are presently attended to
under the Central Excise, Service Tax, Customs and other allied laws;
(i) Initiate, collate, conduct and conclude scrutiny of Application for Registration,
Monthly/ Quarterly/ Yearly Returns and CENVAT (credit of duty) checking.
(ii) Initiate drafts in respect of all sorts of correspondence emanating from the Range
level up to the Chief Commissioner Office level and maintenance of all related
documents and files.
(iii) Collect, compile, furnish and comment on data relating to revenue collected,
pending arrears, Show Cause Notices to be issued, adjudication to be completed, at
various stages of adjudication, short fall of revenue, etc from the level of
Ranges/field formations.
(iv) Collection of intelligence and investigation of cases.
(v) Conducting search and seizure operations at any time if so directed.
(vi) Conducting of survey in Service Tax, initiating action to sensitize the Services to get
registered and advising them on various procedures/forms/returns and mode of
payment, facilities under the scheme etc.
(vii) Audit of documents, initiate, conduct and conclude preparation of Audit reports.
Persuasion for payment of duty etc.
(viii) Initiate, collate, conduct and conclude recovery of arrears, attachment procedures
etc.
(ix) Initiate, collate, conduct and conclude all type of work technical in nature including
cross-reference of various laws, departmental instructions and court citations.
(x) Initiate, collate, conduct and conclude all vigilance related work and work of
Presenting Officer in certain vigilance cases.
(xi) Initiate, collate, conduct and conclude performance review, monitoring of Action
Plan and other targets, compilation and analysis of data and submission of statistical
reports to higher authorities; preparation of replies to Parliamentary Questions,
reports for C&AG, Parliamentary Committees etc at the field levels/Headquarters
office levels.
(xii) Attending public relations and grievance redressal, taxpayer education and
assistance, work relating to staff welfare and departmental examinations etc.
(xiii) Assistance in conducting of quasi-judicial proceedings right from the stage of issue
of show-cause notice to the stage of putting up draft adjudication orders and
similarly in matters of appeals before the departmental appellate authorities.
(xiv) Assistance in and attending outdoor work relating to processing, filing of Appeals
etc. before Commissioner (Appeals), CESTAT, Courts, Settlement Commission,
consultation with standing counsel, attending Courts/ CA etc.
(xv) Initiate, collate, conduct and conclude prosecution work and execute Arrest
warrant, serving of Summon, Notice etc.
(xvi) Implementation of all roles assigned to an Inspector in the departmental application
software.
(xvii) Attending import and Export of goods at Internal Container Depots (ICD)/ Land
Customs Stations (LCS) and International Airports. Assisting in appraisal of Import/
Export goods.
(xviii) Anti-smuggling work, Narcotics prevention work, including patrolling of the land
borders and sea patrolling outside the notified Port areas.
(xix) Maintenance and upkeep of Office premises and control over the Group D staff and
Contingent staff.
(xx) Inspectors are also employed in Control Room duty.

Unlike in many other departments and cadres, the Inspectors are used as an inter-
changeable cadre, saddled with different responsibilities and nature of work like Central
Excise, Customs, Service Tax, Legal and Court related activities etc. Each one of the above
themselves is tedious, meticulous and requires great skills and knowledge of several Acts.
The change in Rules, Procedures, Sections, Instructions are so frequent and voluminous, for
proper enforcement of the above Inspectors are forced to read and understand the
provisions on the spot, as there is no proper system evolved for updating the knowledge by
the Department, except at the best a training capsule once in 5-10 years of service for 2-5
days. And the type of enforcement between the various fields, are altogether different in as
much as while at one hand in the enforcement related activities like in Preventive, Anti-
Evasion and Patrolling where search, seizure arrest etc, are common, the Inspector has to be
a stern executor of law, in the areas of activities like in Ranges and Service Tax monitoring,
he has to be a facilitator and even an advisor to the assesses on the right procedures and
rules. He also has to don the role of a Policy manager when he is in the Divisional Office,
Headquarters Office and Chief Commissioners unit and also act as the advocate of the
department when handling the legal cases before the forums like Tribunals and Courts
through the advocates. When assisting the adjudicating authority and the appellate
authority in preparation of the orders he necessarily is required to wear the cap of an
adjudicating authority himself, if the right case laws have to be cited in the order and a
proper decision arrived at. Further in respect of the requirement of technical matters
relating to manufacturing activities, trade practices, valuation and classification matters,
etc., even in respect of Central Excise and Customs and with ever increasing number of
Service Providers being brought into the net the need to increase the field of knowledge,
there is no limit for these Inspectors. These multi-various activities, with multitudinal skills
with all its complexity deserve a higher pay scale than that is presently available.

Over and above all these, the Inspectors are engaged in the area of Internal Audit. The value
that is attached to this particular job alone could be verified from the following facts.

1. The Inspectors and Superintendents of Central Excise are not only instrumental in
collection of (all 2005-06 figures) Rs. 111000 crores of Central Excise and Rs. 24000 crores of
Service Tax and Rs. 26000 crores of Customs duty, but also they have been instrumental in
monitoring/ auditing and guarding the CENVAT chain of around Rs. 257000 crores that was in
transaction in the subject financial year. This is a major challenge to Revenue to ensure that the
FRBM Act, 2003 stipulated goal of Zero Revenue Deficits by 31
st
March 2009 is achieved.

Table
Share of CENVAT in Total Revenue in Central Excise - 2005-06
(in Rs. Crore)
Nature of Tax PLA CENVAT
(utilised)
TOTAL CENVAT as
% of PLA
Central Excise Revenue 110778 96150 206508 86.80
Add CVD (Counter Veiling Duty)
collected as customs duty but actually
part of CENVAT (or CENVATable)
26000
(approx.)
- 26000 -
Add Service Tax (CENVATable) 24039 - 24039 -
Gross Revenue (incl. CVD) 160817 96150 256967 59.80

b) Obviously, the Government also reckons this as a valuable job, which is proved by the
fact that while proposing allotment of Desk Review (a routine preparatory in-house job for
actual conducting of audit) for CENVAT Audit by employing the Chartered/ Cost
Accountants (due to shortage of manpower as already shown), a fee of Rs. 5000/- per day plus
taxes have been approved (Gross Rs. 5700/-) (CBEC Circular No. 821/18/2005 dated
07/11/2005).

c) For a 20 working day month, Government is thus offering Rs. 114000/- for CENVAT Audit to
the Chartered/ Cost Accountants. The same work is attended to, by a senior Inspector/
Superintendent in a regular manner for a monthly pay of Rs. 16000/-. By even the wildest of
imaginations the accountants can not be seven (7) times efficient to the Departmental Officers,
especially for a job that requires apart from accounting expertise, expertise on CENVAT and
procedures under Central Excise Rules also.

Apart from the above gradations in respect of duties and responsibilities discharged by this
cadre, there are certain other unique features deserving attention when the complexity of task of
this cadre is to be evaluated.

1. In spite of the Taxation Laws changing in tune with international covenants, charters, laws
and MOUs etc., the revenue collection growing at a rapid pace. The increasing responsibilities
to plug evasion and smuggling, on account of the liberalization, requiring much greater skills
and a veritable number of functions being executed by these Inspectors, the cadre strength has
not grown proportionately at all. The strength of the cadre in the year 1973 was 11200 and in
2006 it stands at 14000.

2. Further, due to the large level of vacancies in the cadre of Inspectors, which works out to 1072
in Central Excise formations (against a Sanctioned Strength of 12374 the Working Strength is
11362), 652 in Customs Preventive formations (against a Sanctioned Strength of 2988 the
Working Strength is 2336) and 70 in Directorates (against a Sanctioned Strength of 464 the
Working Strength is 394) as on 01/01/2006.What the Government saves by keeping this vital
cadre under-staffed, is huge in terms of money, than any pay scale up-gradation that could be
legitimately granted for them.

3. In the entire carrier, 100% of the Inspectors can expect only one promotion while at the most
10% can dream of getting a second promotion. With the Inspectors of Central Excise not being
provided with promotional prospects as available to similar comparable services in core areas
like, Defence Services, Indian Audit and Account Services and Central Police Services and the
other sister organizations within the Dept of Revenue, only a better pay structure can be
expected to save the sagging morale of these officials.

4. Even though each CPC has recognized the overwhelming stagnation in the cadre of Inspectors of
Central Excise, till date the problem remains unanswered and unaltered.

5. The Cadre also is one that is spread through out the length and breadth of the Country. They
work in hostile areas like the borders for anti-smuggling activities and are put to severe risks
and difficulties. Apart from these professional hazards, due to the formations strewn all over
the land, they are subject to transfers frequently thus causing disturbance to themselves as well
as members of their family. This also another factor that supports the reasoning that these
Inspectors have to be placed on a higher replacement scale than that they are presently having.



























Annexure-C

LIST OF DUTIES OF SENIOR TAX ASSISTANTS

Extract from Para-29 : Office Manual of Office Procedure [Volume-I] published by CBDT,
Department of Revenue, New Delhi.

29.1 General

i. Implementation of all roles assigned to Senior Tax Assistants in departmental
application software including data entry;
ii. Compilation/preparation of periodical and miscellaneous statistical statements
and reports;
iii. Issue of tax clearance certificates/exemption certificates/Income-tax verification
certificates and maintenance of the relevant registers;
iv. Dealing with PAC/C&AG matters, parliament question etc.;
v. Calculation and verification of tax, interest, and penalty and prepaid taxes;
vi. Maintenance of guard files regarding circulars;
vii. General assistance to higher authorities in investigation work;
viii. Communication of notices received from the Court for evidence to the concerned
persons;
ix. Assistance in public relations and grievance redressal, taxpayer education and
taxpayer assistance, work relating to staff welfare and staff association,
departmental examinations and protocol work;
x. Maintenance of the movement registers for files/records;
xi. Any other work of official nature of specifically assigned.

29.2 Work relating to assessments, collection and related functions

i. Receipt, processing, data entry of PAN applications, allotment of PAN, issue of
intimations etc. and dispatch of forms 49A to computer centres;
ii. Receipt of returns, maintenance of return receipt register and inwards register;
iii. Transfer of assessment records including generation of transfer list in AIS,
preparation of transfer memos etc.;
iv. Data entry and processing of returns on AST or TMS software for computation
of income, tax, interest and refund;
v. Data entry and maintenance of demand and collection register and postings in
IRLA;
vi. Generating and printing payment advices, calculation sheets, letter to tax
defaulters, letter for adjustment of refund, notices for various penalties etc;
vii. Verification of correctness of calculations of deductions, exemptions, rebates and
relief etc. in the assessment orders;
viii. Calculation of tax/interest/penalty/refund on income/wealth determined by
A.O.;
ix. Generation of calculation sheet, demand notices, penalty notices, challans,
intimation slips, and ensuring that demand notices are issued after adjustment of
prepaid taxes;
x. Preparation of refund vouchers and advice notes, making caging entries, and
ensuring that refund vouchers are issued after adjustment of outstanding
demands, unless otherwise directed by the A.O.;
xi. Ensuring proper service of assessment orders, demand notices, intimations,
penalty orders etc. and entry of their date of service in the D&CR;
xii. Attending to taxpayer grievances;
xiii. Proper maintenance of registers and records;
xiv. Preparation of lists of time barring/limitation matters after physical verification
of records;
xv. Proper placement of all papers including those regarding advance tax,
partnership deeds, application for registration of firms, challans, advice notes etc.
in case records and their timely processing;
xvi. Preparation and disuse of notices wherever so directed;
xvii. Preparation of advance tax folders where directed, and necessary follow-up;
xviii. Verification of challans produced by assessee and giving credit thereof in the
relevant registers as per rules;
xix. Processing of applications u/s 154;
xx. Calculation of tax/refund/interest on rectification, appeal effect, revision etc.;
xxi. Periodical/annual verification of collections shown in the D&CR as per
instructions;
xxii. Maintenance of D&CR, daily collection register and other prescri bed registers;
xxiii. Follow-up of arrear and current demand, including issue of show-cause notices,
garnishee notices and other action u/s 226 etc., disposal of stay petitions, and
levy of penalty etc.;
xxiv. Carrying forward of arrear demand and its verification;
xxv. Preparation of dossier reports in respect of arrears of Rs.1 lakh and above;
xxvi. Follow-up of audit objections;
xxvii. Maintenance and printing of :-

a. register for penalty proceedings,
b. register for internal and revenue audit objections,
c. appeal effect register,
d. rectification register,
e. Generating CAP-I, advance tax defaulters list, defaulters list, ledger
statements, and other statistical reports.

29.3 Work relating to audit and related functions

i. Verification of the list of auditable cases with reference to D&CR;
ii. Assistance in auditing of cases, and their follow-up;
iii. Maintenance of audit registers;
iv. Preparation and submission of statistical and other reports relating to audit
cases;
v. Preparation of objection memos.

29.4 Judicial work and related functions

i. Receipt of appellate orders/references;
ii. Sending reports/records to appellate authorities;
iii. Submission of scrutiny reports on appellate orders/references etc.;
iv. Preparation of papers for appeals/references/revisions, waiver and watching
limitations;
v. Preparation of paper books;
vi. Dealing with court cases.

29.5 Work relating to TDS and related functions

i. Preparation of TAN lists/and allotment of reformatted TAN;
ii. Maintenance of registers prescribed for TDS work;
iii. Maintenance of files regarding tax deduction at source;
iv. Entry in the control register of all periodical returns/statement received from the
person responsible for tax deduction at source;
v. Implementation of all roles assigned to a Sr.TA in TDS, TAS, IRLA software;
vi. Data entry of annual returns and application of on-line validations for data
accuracy;
vii. Detection of late and non filers and issue of show cause notices;
viii. Verification of TDS certificates with the TDS returns received;
ix. Verification and processing of TDS returns, detection of missing information
computational error, short deduction/payment, TDS payment mismatch with
IRLA payment;
x. Detection of defaults and generation of notices for late filing of returns; short
deduction; short/non payment; late payment of tax; averaging; and late
furnishing of TDS certificates/declaration;
xi. Maintaining manually detected defaults and issue of show cause notices for
these;
xii. Preparation of orders of interest chargeable u/s.201(1A) and penalty u/s.272A;
xiii. Entry of demands raised and postings to IRLA, and generation of demand
notices challans etc.;
xiv. Generation of various lists, reports & registers list of defaults detected, list of
show cause notices where orders have been passed/pending, reports for short
deductions of tax, short/non-payment of tax, late furnishing of TDS
certificates/declarations, quarterly progress report, notices for penalty, register
for penalties and prosecutions;
xv. Carry forward of arrear demand to new D&CR.

29.6 Work relating to administration section

i. Implementation of all roles assigned to Sr.TA in MMS, PAS, FRS, PRS software;
ii. Maintenance of biodata of employees, on-line allotment of Employee Number,
Preparation of Promotion order and transfer orders on computers, updation of
biodata on promotion/transfer etc;
iii. Maintenance of Leave Account;
iv. Issue if letters for non-receipt of annual confidential reports/immovable
property returns, and assistance in their follow up;
v. Maintenance of records, registers etc. in vigilance matters and assitance in their
follow-up;
vi. Maintenance of list of office/residential accommodation and assistance in their
allotment;
vii. Maintenance of telephones/vehicles and their allotment etc.;
viii. Maintenance, receipt, issue and balance stock of all forms, office equipment and
stationery items.

29.7 Work relating to cash section

i. Implementation of all roles assigned to Sr.TA in MMS, PAS, FRS, PRS software;
ii. Preparation of group wise pay roll and their schedules and statements for
recovery of loans and advances of all employees, calculation & deduction of
Income tax;
iii. Preparation of monthly pay slip for each employee;
iv. Calculation of interest on provident fund at the end of financial year;
v. Preparation of TDS certificates and annual returns of TDS;
vi. Transfer of payroll data on transfer of employee;
vii. Maintenance of sanctioned grant, its allocation and surrender;
viii. Maintenance of expenditure incurred and outstanding;
ix. Maintenance of commitments at Drawing and Disbursing Officer level;
x. Generating and preparing monthly expenditure statement, five monthly/ten
monthly budget statements, certificate of expenditure, appropriation register, list
of bills, subhead-wise/party-wise expenditure;

29.8 Working relating to tax recovery and related functions

i. Maintenance of registers and records including TRO`s register,
ii. Data entry and generation of the list of certified demands statements/certificates
of arrears by TRO;
iii. Annual verification and tallying of TRO`s register with the D&CR of the A.O.s;
iv. Calculation of interest u/s.220 and issue of show cause notices including notices
u/s 226 for recovery of arrear demand;
v. Cross-checking with the records of Aos for cancellation/modification of
certificates of recovery;
vi. Preparation of list of top arrear demand cases and their follow up for recovery;
vii. Preparation of distraint warrants;
viii. Assistance in attachment, auction and sale of property.

29.9 Work relating to the office of the range Additional/Joint CIT

i. Receipt and processing of all dak papers;
ii. Maintenance of files and their timely submission to Range Officer;
iii. Assistance in work relating to allocation of jurisdiction and follow-up of related
proposals for transfer of cases etc.;
iv. Assisting Range Officer in organizing distribution of work amongst Assessing
Officers including centralized receipt & distribution of returns and dak,
centralized dispatch, maintenance of common record room etc;
v. Compilation of all statistical and other reports;
vi. Monitoring of budget collections and action plan targets;
vii. Follow up of matters relating to inspection, audit, public grievance, PAC reports,
parliament questions, reports called by higher authorities etc.;
viii. Work relating to audit objections, stay of demand, write off, action plan etc.;
ix. Watching progress of recovery in dossier cases and its follow-up;
x. Processing of appeal batches, scrutiny reports, second appeals, revision etc.;
xi. Processing and follow-up of prosecution proposals and cases.

29.10 Work relating to the office of CIT(Appeals)

i. Receipt of appeal memos and data entry for implementation of AST and Office
Automation software for CIT(Appeals);
ii. Preparation and maintenance of appeal folders;
iii. Maintenance of appeal register, fixation register, remand report register,
disposal register, and rectification register;
iv. Generation of notices/cause list;
v. Generation of statistical reports;
vi. Maintenance of list of high demand appeals, old appeals, and set aside cases;

29.11 Work relating to the offices of Chief CIT and CIT

i. Receipt and processing of all dak papers;
ii. Maintenance of files and their timely submission;
iii. Assistance in work relating to jurisdiction orders;
iv. Compilation of all statistical and other reports including CAP-I, CAP-II and
QPRs;
v. Monitoring of budget collections and action plan targets;
vi. Follow up of matters relating to inspection, audit, public grievance, PAC reports,
parliament questions, reports called by higher authorities etc.;
vii. Work relating to audit objections, stay of demand, write off, action plan etc.;
viii. Monitoring progress of recovery in dossier cases and correspondence;
ix. Maintenance of files regarding jurisdiction of various authorities;
x. Data entry and maintenance of registers for penalty proceed9ings, revision
applications, rectification applications and prosecution cases etc.;
xi. Work relating to appeal batches, scrutiny reports, second appeals and references
to high courts/appeals in supreme court;
xii. Assistance in processing of proposals for prosecution and maintenance of
prosecution/composition files and processing of cases regarding sanction of
payment of legal fee;
xiii. Work relating to registration of income tax practitioners and valuers.

29.12 Work relating to computer center

i. Receipt and dispatch of Dak;
ii. Data entry relating to AIS, IPAN, MMS, TAS etc., and implementation of all roles
assigned to Sr. TA in departmental software;
iii. Coding of challans and their posting in TAS;
iv. Printing of PAN cards;
v. Attending to public grievances and maintenance of grievance register;
vi. Generation of provisional daily collection report, detailed account for ZAO,
simple major head wise account, CTU collection report, Assessing Officer`s
collection report, bank branch-wise collection report, payment advices report;
vii. General correspondence with Aos, ZAO, banks and other authorities;
viii. Assistance in work relating to Maintenance of systems, follow-up of complaints,
and AMCs etc.

29.13 Work relating to the offices of DGIT (Research) and DIT (Research)

i. Assisting in collection, compilation and collation of data from Income-tax
returns and other sources for detailed analysis;
ii. To assist in carrying out research work;
iii. Preparation of prescribed reports and returns;
iv. Maintenance of prescribed registers.

29.14 Work relating to departmental representation

Supervision and ensuring: -

i. Maintenance of fixation register and cause list;
Collection of records/briefs well before the date of hearing;
ii. Referring citations, judgments, rulings, case laws etc. from Taexpert or other JRS
software and their inter linking etc.;
iii. Retrieval of direct tax acts/, circulars, instructions/notifications issued by
Central Board of Direct Taxes/Directorates.
iv. Maintenance of all records, files, registers relating to representation.