RTI Manuals 1-20 260715

1
INDEX
Sr.No. Subject Page no.

1. Introduction 3-4
2 (Manual-1) Particulars of Organization, 5-9
Functions and Duties
3 (Manual-2) Powers and Duties of Officers 10-12
and Employees
4 (Manual-3) Procedure followed in Decision 13-14
Making Process
5 (Manual-4) Norms set by it for the discharge 15-16
of its functions
6 (Manual-5) Rules, Regulations, Instructions, 17-19
Manual and Records, for
Discharging Functions
7 (Manual-6) A statement of the categories of 20-24
documents that are held by it of
under its control
8 (Manual-7) Particulars of any arrangement 25
that exists for consultation with,
or representation by the
members of the public in relation
to the formulation of its policy of
implementation thereof
9 (Manual-8) A statement of boards, council, 26
committees and other bodies
constituted as its part
10 (Manual-9) Directory of Officers and 27
Employee
11 (Manual-10) The Monthly Remuneration 28-32
Received By Each of its Officers
and Employees, Including the
System of Compensation as
Provided in Regulations
12 (Manual-11) The Budget Allocated to each 33-34
Agency
13 (Manual-12) The Manner of Execution of 35
Subsidy Programmes
14 (Manual-13) Particulars of Recipients of 36
Concessions, Permits of
Authorization granted by it
15 (Manual-14) Information available in an 37
electronic form
16 (Manual-15) Particulars of the facilities 38
available to citizens for obtaining
information
17 (Manual-16) The names, designations and 39-46
other particulars of the Public
Information Officers
18 (Manual-17) Other Useful Information 47-51
19 (Manual-18) Punjab Excise and Taxation 52-67
Inspectorate (Group ‘C’) Service
Rules, 2008
20 (Manual-19) Departmental Punjab E&T Class- 68-97
I Rules, Class-II Rules & Class –
III A Rules
21 (Manual-20) Punjab Excise and Taxation 98-102
Commissioner's Office (State
Service, Class III) Rules 1954
22 (Manual-21) Subordinate offices (Ministerial) Attached
Class-III Service rules-1964 Copy
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2
RIGHT TO INFORMATION ACT

2005
SCHEDULE OF MANUALS
DEPARTMENT OF EXCISE AND TAXATION, PUNJAB

BHUPINDRA ROAD, PATIALA
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3
INTRODUCTION
In a democratic country, every citizen has a right to have access to information under
the control of public authorities. This would promote transparency and accountability in the
working and also contain corruption. This is the objective sought to be achieved by the Right
to Information Act, 2005. The information about Excise & Taxation Department, Punjab has
been encapsulated in seventeen manuals for convenient access for the common man &
ranges from organizational functions to hierarchy & information about various Acts
administered by the Department.
1.1 On 21.6.2004, “The Right to Information Act, 2005” was enforced by the Ministry of
Law and Justice of India. This Act was promulgated for the convenience of Citizens of
India and to bring transparency and accountability in the functions of each sector of
the Government. This Act replaced “Freedom of Information Act, 2002”. The
President of India gave his assent to this Act on 15.6.2005 after it was passed by the
Parliament of India.
1.2 The purpose behind this manual is to make available to the common man the
information regarding functions & performance of this Department.
1.3 According to the objectives and the policies of the Central Government, the
information in this manual has been arranged level-wise in separate chapters so that
every person is able to utilize it according to his requirement.
1.4 Information in this manual has been divided in different chapters as per the directions
given in the Act. Every effort has been made to ensure that information in each
chapter is self speaking and the common man does not find it difficult to understand.
1.5 Vocabulary used,
1. Department means Excise & Taxation Department, Punjab.
2. Government means Secretary to Govt. of Punjab in Excise & Taxation
Department.
1.6 Information given in this manual can be procured from the office of Excise & Taxation
Commissioner, Punjab, Bhupindra Road, Patiala, DETC’s holding charge of Divisions
and AETC’s holding charge of Districts.
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4
1.7 Information other than that given in this manual can be had from the website of the
department.
1.8 Fee as prescribed under the Act will be charged for getting such information.
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5
(MANUAL-1)
Particulars of Organization, Functions and Duties
The success of any socio political unit depends on the types of services it can provide
to it’s members. Any organization may it be political, social, educational or an amalgamation
of all these, has as it’s core objective the needs of it’s members. India being a democratic,
socialist, Welfare State has all the more responsibilities towards the overall development
and upliftment of the various strata of it’s society. This can only be possible if the state has
adequate funds at its disposal. The Constitution of India, as per the country’s semi federal
structure has given some of the revenue collection powers to the States, some to the Centre
and some to the both as per the State List, Union List and the Concurrent List respectively.
The states collect the maximum revenue from the Sales Tax under the State List.
In Punjab, the Sales Tax Act first came in the form of Punjab General Sales Tax Act
1948 (PGST Act). The PGST Act, in it’s genesis was a form of last point taxation but in the
post independence years, with the development of industry, the socio economic scenario
changed. Many alterations and additions were made to it, to keep it compatible with the
changing times.
The past decade has seen rapid advances towards a more closely integrated global
economy. In this scenario it had become imperative for the country to adopt a new and
advanced sales tax structure which was consistent with the world economy and also uniform
all over the country. An Empowerment Committee of the States consisting of Finance
Ministers of the States was formed which gave green signal for implementation of a uniform
system of taxation in the form of Value Added Tax (VAT). The State of Punjab adopted the
Value Added Tax System for collection of tax w.e.f.1.4.2005. The Punjab VAT is a simple and
transparent way of taxation wherein tax is levied at every stage of sale of a commodity.
Thus, it is a multi point taxation system with a provision for credit of the tax already paid on
the previous stage. Thus there is no “tax on tax” negating the burden of double taxation on
the industry and the consumers. The Excise & Taxation Department has to ensure proper
implementation and collection of tax as per the provisions of the Act, formulated by the State
Constituent Assembly.
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The organizational structure of the Excise and Taxation Department is a three tier
structure i.e. Asstt. Excise & Taxation Commissioner at Districts level, Deputy Excise &
Taxation Commissioner at Divisions level and Head Office at State level. The Head Office
controls the overall working of the field offices. To monitor the service, delivery and public
grievance, District Level Advisory Committees have been found and regular meetings are
held with the traders. Suggestion/Complaint boxes have also been installed at District
Headquarters.
The Excise & Taxation Department is administrating the implementation of and
collection of tax under the following Acts:
Taxation Acts
1. Punjab VAT Act, 2005.
2. Central Sales Tax Act, 1956.
3. Punjab Entertainment Duty Act, 1955.
4. Punjab Entertainment Tax (Cinematography Shows)Act, 1954.
Excise Acts
1. The Punjab Excise Act ( 1 of 1914)
2. The East Punjab Molasses Act (XI of 1948)
3. The Medicinal & Toilet Preparations (Excise Duties) Act (XVI of 1955).
ADMINISTRATIVE SET-UP AT THE HEAD OFFICE:
The Financial Commissioner (Taxation) and Secretary to Government of Punjab is the
Administrative Secretary whereas Commissioner Excise & Taxation is the Head of the
Department. Four/Five Addl. Excise & Taxation Commissioners are looking after matters
of Excise, VAT, Taxation, Enforcement, Administration, Accounts, Computer, PAC,
Inspection and Audit. One of them is from IAS cadre, one from State Civil Services cadre
and remaining three are officers from the Department. In addition to it, one Director
(Enforcement ), four Deputy Excise & Taxation Commissioners and five Assistant Excise
Taxation Commissioners assist the ETC at the Head Office level. The work among five
Addl. Excise & Taxation Commissioners has been divided in the following manner:-
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(i) Addl. ETC (VAT) – Addl. ETC(VAT) looks after the work relating to Punjab Value Added
Tax Act, Central Sales Tax Act, Entertainment Duty Act, Entertainment Tax (Cinematograph
Shows) Act. This officer is incharge of the total sales tax collection in the State.
(ii) Addl. ETC(Excise) –Addl. E.T.C.(Excise) looks after the works related to Excise Act and
Rules, auction of liquor vends and other excise related activities.
(iii) Addl. ETC (Enforcement)- The officer is incharge of the enforcement and information
collection centres set up at the various inter-state border points.
(iv) Addl. ETC(Admn.)-The officer looks after the establishment and administrative work
relating to officers and staff of the Department.
(v) Addl. ETC (Inspection/PAC)-This officer looks after the matters relating to PAC and
Inspection.
At the State level, there is functional distribution of work as mentioned above. In
addition to the above functions, there are certain other functions which are also administered
at the State level.
(i) Director (Investigation)-

Director Investigation is an officer of the rank of Joint Excise and Taxation
Commissioner who monitors the (Enf.) work. The enforcement wing has been divided into
five mobile wings, each headed by an AETC (Mobile Wing) who is assisted by ETOs(Mobile
Wing) and Inspectors. The primary function is to prevent evasion of tax by conducting
checking of goods while in transit.
(ii) Legal Wing-
This wing is headed by District Attorney who is an officer on deputation from legal
Department of the State. One DETC(Legal) assisted by one AETC(Legal) & two ETOs with
one TI to look after the work of the wing. This wing coordinates with the district AETCs to
ensure timely & proper follow up of tax matters pending before VAT Tribunal, Punjab &
Haryana High Court and the Supreme Court of India.
(iii) Distilleries Wing-
The supervision and control of eight distilleries, two breweries, one winery and
eighteen bottling plants in the State is the primary function of this wing. It is headed by an
officer in the rank of Deputy Excise and Taxation Commissioner (Distilleries) at the State
Head Quarter.
(iv) Training Wing-
This wing is headed by an officer of the rank of Joint Excise and Taxation
Commissioner, who is responsible for imparting training on Acts administered by the
Department. At the moment, the emphasis is on training of department officials on VAT and
related issues.
(v) Intelligence Bureau-
In the Head Office there is a separate agency known as Excise Intelligence
Bureau under the charge of Superintendent of Police (Excise) with supporting staff. Main
function of Excise Intelligence Bureau is to collect information in respect of smugglers of
liquor and bootleggers etc. from within and outside the State. Similarly, one Deputy
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Superintendent of Police, each for the Division of Jalandhar, Ferozepur has been provided
for detection of illicit distillation and allied crimes at the divisional level.
(vi) Investigation and Research Unit-
Investigation and Research Unit is working at the State Head Quarter. It
comprises of one Research Officer appointed from the cadre of Economic and Statistical
Organization Punjab, one Excise and Taxation Officer and supporting staff. This unit has
been assigned the job of collection of information / data from field officers as also from other
states and tabulating the same for further use by the department in formulating the policy.
(vii) Computerization wing-
The Government of Punjab has embarked on reform program to modernize its
tax administration. The key focus is on improving operational efficiency, enabling voluntary
compliance and enhancing tax payer’s convenience. The Department has already
implemented the project on computerization of VAT Information System (COVIS) which
Include designing of a statewide I.T. infrastructure with the central server at Patiala. All
Excise and Taxation district offices are linked with the Central Server through leased- lines
and V-Sat and formulation of centralized data base. The Department has a separate agency
known as Excise & Taxation Technical Services Agency (ETTSA) to look after the technical
and other soft ware related issue of the department.
(viii) INSPECTION BRANCH
The aim of this wing is to bring efficiency in the working of the Assessing
Authorities and to take immediate corrective measure where any loss of revenue is detected.
This is achieved by inspecting the assessment files of the Assessing Authorities working in
the field by examining the legality and propriety of the assessment order passed by them.
(ix) PAC BRANCH

The main function of the branch is to coordinate between the Govt. and field
offices in respect of audit objections, T.D.Ps. C.A.G and P.A.C. reports. Replies received from
the field offices are examined in the branch and then sent to the Govt. for approval for
onward transmission to Public Accounts Committee. Observation of the PAC/Govt. are
communicated to the field offices, replies are obtained from them and sent to the Govt.
(x) INTERNAL AUDIT WING
There is an Internal Audit Branch headed by a Deputy Controller (Finance &
Accounts) who is assisted by an Assistant Controller (Finance & Accounts), one Section
Officer and two junior Auditors. Their main function is to carry out the internal audit of income
and expenditure of the department’s various wings at the Head Office, Division and District
Level.
(Xi) ACCOUNTS BRANCH

The branch deals with Internal Audit Paras, preparation of budget under head
0039,0040 and 0045, allotment of funds under various Acts administered by this department,
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G.P. Fund advance and its maintenance, preparation of supplementary budget-appropriation
orders etc. Files are put up to the Excise & Taxation Commissioner through Assistant
Controller ( F&A) Deputy Controller ( F& A) and Additional Excise & Taxation Commissioner-
1.
ADMINISTRATIVE SETUP AT THE DIVISIONAL LEVEL
(i) DETC (Division) There are five divisions in the State i.e. Jalandhar, Ferozepur,
Faridkot Patiala and Ludhiana each headed by a Dy. Excise and Taxation
Commissioner. Deputy Excise & Taxation Commissioner are in-charge of the divisions
and act as Collectors for the purpose of Excise administration.
(ii) DETC (Appeal)
Deputy Excise & Taxation Commissioner (Appeal) function at each division
level. Appeal against the orders of the field officers working in the districts lies before Deputy
Excise & Taxation Commissioner (Appeals) .
ADMINISTRATIVE SETUP AT THE DISTRICT LEVEL
Territorially the Department has been divided into 23 districts and each district
is headed by an officer in the rank of Asstt. Excise and Taxation Commissioner. Each Asstt.
Excise and Taxation Commissioner looks after work related to both excise and commercial
taxes. Each AETC is responsible for superintendence and control of all the officers working
under him, performing various functions under the Act administered by the Department.
(i) On Excise Side- Each AETC is assisted by ETO (X) at the district level and Excise
Inspectors for respective excise levels.
(ii) On Commercial Taxes Side - ETOs function as designated officers and report to the
district AETC. Each Excise and Taxation Officer is assisted by Taxation Inspectors.
In each district, number of designated officers, depends upon the number of
registered dealers, in that district. Each designated officer is of the rank of Excise and
Taxation Officer and is assisted by one Taxation Inspector, Steno and supporting Staff.
In addition to the above officers, there are Superintendents, Senior Assistants,
Stenographers, Clerks and other office staff posted at various levels to assist the officers in
their normal discharge of duty.
The Office of Financial Commissioner (Taxation) and Secretary to Govt.
Punjab, Department of Excise and Taxation is situated at 3 rd floor of Punjab Civil Secretariat,
Chandigarh. The Office of Excise and Taxation Commissioner , Punjab is situated at
Bhupindra Road, Patiala and the camp office of Excise and Taxation Commissioner, Punjab
is located at Room No.304, 3rd floor, Mini Secretariat, Sector-9, Chandigarh. The Offices of
the Deputy Excise and Taxation Commissioners are situated at the Mini Secretariats at
Divisional Head quarters and the offices of the Asstt. Excise and Taxation Commissioner are
situated at every district Head quarters . The sign boards have been installed in each district
to facilitate the general public for locating the offices.
Working hours of the offices of the Excise and Taxation Department are from 9 AM
to 5 PM. However, it is significant to include that the checking by Mobile wings and the
functioning of Information Collection Centres continues to work round the clock.
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( MANUAL – 2)
2.1 Details of the powers and duties of officers and employees of the organization.
Excise Side
Designation
Powers (a) Administrative 1. FCT for the entire State.

2. ETC for the entire State.
3. DETC in-charge of a division for the
concerned division.
4. AETC in-charge of a district for the
concerned district.
(b) Financial 1. ETC is competent for expenditure under
the Excise head “0039” upto
Rs.60,000/-.
2. FCT is competent for expenditure under
the Excise head “0039” beyond
Rs.60,000/-.
(c) Others 1. DETC(D) is having administration powers
on all the distilleries, breweries,
bottling plants and wineries in the
State.
Duties of (a) Addl. ETC Officer in-charge of the branch to supervise the
officers/official (Excise) work of excise.
at the level of
Head Office.
(b) AETC Officer in-charge of the branch to control and
(Excise) supervise the work of excise.
(c) Superintenden To supervise the work of excise branch.
t (Excise)
Duties of (a) DETC In-charge of an Excise Division to supervise
officers/official the work relating to Punjab Excise Act, 1914,
at the level of East Punjab Molasses Control Act, 1948 and
field offices. Medicinal and Toilet Preparation (Excise
duties) Act, 1955. Powers of Collector under
Land Revenue Act for recovery of arrears
under Excise Act in the districts falling in his
division.
(b) AETC In-charge of an Excise district to supervise the
work relating to Punjab Excise Act, 1914, East
Punjab Molasses Control Act, 1948 and
Medicinal and Toilet Preparation (Excise
duties) Act, 1955. Powers of Assistant
Collector under Land Revenue Act for recovery
of arrears under Excise Act of his district.
(c) ETO(Excise) 1. To recover license fee and other levies
under the Excise Act;
2. To curb smuggling of liquor from other
States;
3. To curb illicit distillation;
4. To curb excise offences in the licensed
vends; and
5. To help the Collector in the disposal of
liquor vends.
(d) Excise The duty of Excise Inspector is to assist ETO -
Inspector
1. in recovery of license fee and other levies
under the Excise Act;
2. in curbing smuggling of liquor from other
States;
3. in curbing illicit distillation;
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4. In curbing excise offences in the licensed
vends; and
5. in helping the Collector in the disposal of
liquor vends.
(e) Excise Clerk The duty of excise clerk is to maintain the
prescribed registers and fill up the prescribed
forms.
VAT Side
Designation
Powers (a) Administrative 1. FCT for the entire State.

2. ETC for the entire State.
3. DETC in-charge of a division for the
concerned division.
4. AETC in-charge of a district for the
concerned district.
(b) Financial 1. ETC is competent for expenditure under
the Excise head “0040” upto
Rs.60,000/-.
2. FCT is competent for expenditure under
the Excise head “0040” beyond
Rs.60,000/-.
(c) Others
Duties of (a) Addl. ETC Officer in-charge of the branch to supervise the
officers/official (VAT) work of VAT.
at the level of
Head Office.
(b) DETC Officer in-charge of the branch to control and
(VAT) supervise the work of VAT.
(c) Superintenden To supervise the work of VAT branch.
t (VAT)
Duties of (a) DETC In-charge of the Division to supervise the work
officers/official relating to Punjab Value Added Tax Act, 2005
at the level of Central Sales Tax Act, 1956, Punjab
field offices. Entertainment Duty Act, 1955, Punjab
Entertainment Duty Rules, 1956, Punjab
Entertainment Tax (Cinematograph Shows) Act
& Rules 1954, Proceedings under Land
Revenue Act, and recovery of arrears under
PGST Act (Repealed) in the districts falling in
his division.
(b) AETC In-charge district to supervise the work done
Punjab Value Added Tax Act, 2005 Central
Sales Tax Act, 1956, Punjab Entertainment
Duty Act, 1955, Punjab Entertainment Duty
Rules, 1956, Punjab Entertainment
(Cinematograph Shows) Act & Rules 1954,
Proceedings under Land Revenue Act, and
recovery of arrears under PGST Act
(Repealed) in the districts falling in his district.
(c) ETO The primary duty of ETO is to collect revenue
particularly Value Added Tax, Central Sales
Tax, Punjab Entertainment, Duty,
Entertainment (Cinematograph shows) Act,
1954, recovery under Land Revenue Act and
recovery of arrears under PGST Act (Repealed
and to check the tax evasion in the ward under
his control.
(d) TI The primary duty of T.I. is to assist ETO in
collection of revenue and to check evasion of
taxes in the wards under his control.
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(e) Clerks The duty of VAT clerk is to maintain the record
in prescribed registers, feed data and returns
in computer.
ETTSA
Designation Chief Executive Officer, Excise and Taxation Technical Services
Agency, Improvement Trust Building, Chhoti Baradari, Patiala.
Powers Administrative :. CEO is the administrative head of this agency
and exercise full administrative control and
perform all administrative duties
Manager Administratively, he is a reporting
officer to the Chief Executive Officer.
Financial CEO has got full powers under the Financial
Policy of this agency as for all the major
financial deals, agreements with the various
companies have already been approved by its
Governing Council, Finance Committee and
Technical Committee etc.
Manager Upto Rs. 5000/-
Others Manager disposes of the misc. work.
Duties CEO being administrative and financial head,
is performing all duties concerning this agency
and enjoys powers as stated above.
Manager is a reporting officer to the Chief
Executive Officer for Administrative and
Financial matters and render financial advice
wherever required. He is signing the cheques
alongwith Chief Executive Officer for the
payments being released by ETTSA after the
cases are approved by the competent
authority.
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(Manual 3)
Procedure followed in Decision making process
MANUAL – 3
1 What procedure is followed to take a decision for various matters?

(A reference to Secretariat Manual and Rule of Business Manual, and other rules
regulations etc. can be made).
The decisions on matters relating to the Acts being administered by the
Department are taken by authorities empowered under various provisions of the
relevant Act in the respective jurisdiction. The policy matters, after being
examined in detail at various levels are referred alongwith recommendations, to
Administrative Department for final decision. The decisions taken are based on
relevant Rules & regulations.
2 What are the documented procedure/ laid down procedure/ Defined Criteria/
Rules to arrive at a particular decision for important matters? What are different
levels through which a decision process moves?
The procedure for arriving at decisions on important matters are laid down/
documented in the shape of Acts administered by the Department and rules
framed thereunder like, Punjab VAT Act, 2005, Central Sales Tax Act, 1956,
Punjab Entertainment Duty Act, 1955. Punjab Entertainment Tax
(Cinematography Shows) Act, 1954, The Punjab Excise Act ( 1 of 1914), The
East Punjab Molasses Act (XI of 1948) , The Medicinal & Toilet Preparations
(Excise Duties) Act (XVI of 1955) etc. Issues relating to service matters & other
financial matters like expenditure are governed by Punjab Civil Service Rules &
Punjab Financial Rules. The decision moves from Assistant of the concerned
Branch to Superintendent, Branch Officer, Addl. Excise & Taxation Commissioner
and then to the Excise & Taxation Commissioner.
3 What are the arrangements to communicate the decision to the Public?
The decisions are communicated to the Public by the concerned authorities in
writing or through publication in the Leading Newspapers. Moreover, a website
has also been provided for such purposes. Any amendments made in the Act or
Rules are made public through Gazette Notifications.
4 Who are the officers at various levels whose opinions are sought for the process
of decision making?
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As explained in para 9.2 above, the issues are examined at different levels of
hierarchy starting from Assistant of the Branch onwards. If need be, issues are
referred to a group of officers constituted for the purpose.
5 Who is the final authority that vets the decision?
The Government in the Excise and Taxation Department is the final authority in
taking decisions.
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(Manual 4)
Norms set by the discharge of its functions
In this department the decision on various matters referred by the Inspectors is
taken by the Excise and Taxation Officers. In the matter of penalties imposed by the
Excise and Taxation Officers, the decision is taken by the concerned Assistant. Excise
and Taxation Commissioners under the rules. The policy decisions which are referred by
the Assistant Excise and Taxation Commissioners to the Excise and Taxation
Commissioner, Punjab are referred to Administrative Department i.e. Government for
final decision. The decisions taken by the authorities on various matters are based on
the Acts and Rules regulating the Department.
The Excise and Taxation Department, Punjab is a three tier set up. The Assistant
Excise and Taxation Commissioner, the Deputy Excise and Taxation Commissioner and
the Head Office. The Inspectors posted in the field offices check evasion of Tax and
smuggling of liquor and other such matters and report the same to the next authority i.e.
Excise and Taxation Officers for decision, who decide the cases as per rules. Similarly,
the cases referred by the Excise and Taxation Officers are decided by the next authority
i.e. Assistant Excise and Taxation Commissioners under the rules on the subject matter.
Further the decision taken by the Assistant Excise and Taxation Commissioners is
further appealable before Deputy Excise and Taxation Commissioners(Appeals), Deputy
Excise and Taxation Commissioners work like a bridge between field offices and the
Head Office in day to day matters. The policy matters and other important matters are
referred by Head Office to the Administrative Department i.e. the Government for final
decisions. All decisions taken by the authorities are based on the relevant Act/Rules on
the subject matter.
The decisions are communicated to the public by the concerned authorities in
writing or where there is any problem for such communication, the decision are
published in the Leading Newspapers for the information of the General public.
Moreover, a website www.pextax..com has also been provided for such purposes.
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As explained above, the opinions of Excise and Taxation Officers, Assistant
Excise and Taxation Commissioners, Deputy Excise and Taxation Commissioners and
Additional Excise and Taxation Commissioners are sought to decide the matters. All
these authorities assist the Excise and Taxation Commissioner, Punjab. The
Government in the Excise and Taxation Department is the final authority for taking
decisions.
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(MANUAL – 5)
List of rules, regulations, instructions, manual and records held by public

authority or under its control or used by its employees for discharging functions
as per the following format.
Excise Side
Name / title of Punjab Excise Type of the Act, Rules, Instructions etc.
the document Manual document
Volume 1 to
IV.
Choose one of the types given below

(Rules, Regulations, Instructions,
Manual, Records, Others.)
Brief write-up on the Documents:
Volume – I Contains Punjab Excise Act, 1914 Regulation
Volume – II Contains Rules/Order framed under Rules
Excise Act.
Volume – Contains all the important executive Instructions
III instructions of FCT and ETC.
Volume – Contains Forms prescribed under Others.
IV different Rules.
From where one can get a copy of rules, regulations, instructions, manual
and records.
Notifications from time to time are being
issued by the Printing and Stationery
Department, Punjab, in respect of Volume-I, II,
III and IV.
However, Vol.III is available in Address: O/o Excise and Taxation
the office of the ETC with the Commissioner, Punjab,
relevant details given opposite. Bhupindra Road, Patiala.
Tele No. 0175-2213006
Fax No. 0175-2213007
E-mail: jasbirbassi@yahoo.com
Others :
Fee charged by the department for a copy of Nil
rules, regulations, instructions manual and
records (if any).
VAT Side
Name / title of the document Type of the Act, Rules, Instructions etc.
document
Punjab Value Added Tax Act, Legislation
2005
Punjab Value Added Tax Rules & Forms
Rules, 2005
Central Sales Tax Act, 1956 Legislation
Central Sales Tax Rules, Rules & Forms
1956
Punjab Entertainment Duty Legislation
Act, 1955
Punjab Entertainment Duty Rules & Forms

Rules, 1956
Punjab Entertainment Legislation/Rule
(Cinematograph shows Tax) s & Forms
Act & Rules, 1954
Choose one of the types given below
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(Rules, Regulations, Instructions, Manual, Records, Others.)
Brief write-up on the
Document
Punjab Value Added Tax Act, Legislation
2005
Punjab Value Added Tax Rules
Rules, 2005
Central Sales Tax Act, 1956 Legislation
Central Sales Tax Rules, Rules & Forms
1956
Punjab Entertainment Duty Legislation
Act, 1955
Punjab Entertainment Duty Rules & Forms
Rules, 1956
Punjab Entertainment Legislation/Rule
(Cinematograph shows ) Act s & Forms
& Rules, 1954
Tax Payer Guide Guidelines on VAT in question & answer
format for stakeholders.
Audit Manual Guidelines for conducting audit at business
premises by the officers under Punjab VAT
Act, 2005 for internal circulation.
From where one can get a copy of rules, regulations, instructions, Manual and
records.
Website (WWW.pextax.com)/ Punjab Government Gazette
Tele No. 0175-2212066
Fax 0175-2212066
Email 1.Nilkanth@gmail.com
Others
Fee Charged by the department for a copy of Nil

rules regulations, instructions manual and record
(if any)
ETTSA
Name / title of the document Type of the Act, Rules, Instructions etc.
document
Memorandum of Association Memorandum It contains Constitution of
of Excise & Taxation of Association the Agency, list of its
Technical Services Agency,( it of Excise & Governing Council’s
is a part of proceedings of Ist Taxation members, Financial policy
meeting of Governing Technical and other rules and
Council of ETTSA. Services regulations of ETTSA.
Agency,( It is a
part of
proceedings of
Ist meeting of
Governing
Council of
ETTSA.
Address: Chief Executive Telephone 0175-2225191

Officer, Excise and Taxation
Technical Services Agency,
Improvement Trust Builing,
Chhoti Baradari, Patiala.
Fax No. 0175-2220463
Email: ettsa@siffy.com
Fee Charged by the department for a copy of Nil
rules regulations, instructions manual and record
18
19
(if any)
19
20
(MANUAL – 6)
A statement of the categories of documents that are held by it or under its control
6.1 Use the format given below to give the information about the official documents.
Also mention the place where the documents are available at secretariat level,
directorate level, others.
Sr Category Name of the document Procedure to obtain Held by /
No of the and its introduction in the document. under control
document one line. of.
1. D-2 Distillery License Applicant may
2. B-1 Brewery License submit application Excise and
3. S-1 Winery License with projection report Taxation
4. BWH-2 Bottling Plant to ETC / FCT. Commiss-
including ioner, Punjab
bottling
plant.
5. L-1 Wholesale and retail Applicant may Collector /
vend of foreign liquor to submit application to DETC
the trade only. concerned AETC.
License is issued by
Collector with the
prior permission of
ETC.
6. L-1A Wholesale vend of -do- Collector /
foreign liquor to a DETC
licensee holder of more
than one L-2 Vends.
7. L-1B Wholesale and retail -do- Collector /
vend of exclusively DETC
imported foreign liquor
including Wine and
Beer to the trade only.
8. L-2 Wholesale and retail Applicant may Collector /
vend of foreign liquor. participant in open DETC
auction.
9. L-2A Retail vend of Rum, Gin Applicant may Collector /
and Whisky of 650 or submit application to DETC
750 proof strength, concerned AETC.
Beer, Indian Made License is issued by
Foreign Liquor of duly Collector.
approved Economy and
Medium Brands of any
distillery in Punjab.
10. L-2B Wholesale and retail -do- Collector /
vend of bottled beer of DETC
330 ml, beer imported
from abroad, beer in
Cans of any size, wine
upto 13 per cent v/v
and ready to drink
beverages upto 200
proof strength for
consumption off the
premises in a
Departmental Store or
such like Store.
11. L-3 Retail vend of foreign Applicant may -do-
liquor including beer, submit application to
wine and ready to drink concerned AETC.
20
21
beverages in a hotel or license is issued by
in a Shopping Mall. Collector with the
prior permission of
Govt. .
12. L-3A Retail vend of beer, -do- Collector /
wine and ready to drink DETC
beverages in a hotel.
13. L-4 Retail vend of foreign -do-
liquor including beer,
wine and ready to drink
beverages in a hotel or
in a Shopping Mall.
14. L-4A Retail vend of beer, -do- -do-
beverages in a
restaurant or in the
lawns attached to that
restaurant.
15. L-5 Retail vend of foreign -do- -do-
liquor including beer,
beverages in a Bar
attached to a restaurant
or in a Multiplex or in a
Shopping Mall.
(supplementary to
Form L-4).
16. L-5A Retail vend of beer, -do- -do-
beverages in a Bar
attached to a
Restaurant
(supplementary to
Form L-4A).
17. L-5B Retail vend of draught -do- -do-
beer, wine and ready to
drink beverages
independent or in a bar
attached to a restaurant
18. L-5C Additional retail vend of -do- -do-
foreign liquor including
beer, wine and ready to
drink beverages in a
hotel of 3-star and
above category
(supplementary to
Form L-3, L-4 & L-5).
19. L-5D License for allowing -do- -do-
consumption of liquor
on special occasion in
a marriage palace or a
banquet hall.
liquor in railway
refreshment room.
liquor in railway dining
car.
liquor on the premises
(Supplementary to Nos
L-3, L-4, L-6 and L-7
21
22
23. L-9 Retail vend of foreign concerned AETC. Collector /
liquor in a military license is issued by DETC
canteen or Border Collector.
Security Force Canteen
including unit run
military canteen or
those run regimentally
on club lines.
24. L-10 Retail vend of beer for -do- -do-
consumption on and off
the premises.
25. L-10B Retail vend of beer for -do- -do-
Consumption off the
premises.
26. L-11 Bottling of foreign liquor ETC -do-
27. L-12 Vend of medicated concerned AETC. -do-
wines license is issued by
Collector.
28. L-12B License for the retail -do- -do-
vend of foreign liquor at
a bar attached
permanently to a
theatre or cinema or
other such place of
entertainment.
29. L-12C License for the retail -do- -do-
vend of foreign liquor
including beer, wine
and ready to drink
beverages at a Club or
in the lawns attached to
that Club.
30. L-12D License for -do- -do-
manufacture and
possession of
Sacramental wine for
use on special
occasion.
31. L-13 Wholesale vend of -do- -do-
country spirit.
32. L-13A Rum,Gin and Whisky of -do- -do-
the strength of 35
degree under proof as
the case may be
33. L-14 Retail vend of country Applicant may -do-
spirit for consumption participant in open
on and off the auction.
premises.
34. L-14A Retail vend of country Applicant may -do-
spirit for consumption participant in open
off the premises. auction.
35. L-14AA Retail sub-vend of Applicant may -do-
country spirit for submit application to
consumption on the concerned AETC.
premises license is issued by
Collector.
36. L-14B Retail vend of country -do- -do-
spirit at fair or on a
special occasion.
37. L-15 Bottling of country spirit concerned AETC. Collector /
license is issued by DETC
Collector.
22
23
38. L-16 Reduction of country -do- -do-
spirit
39. L-17 Vend of denatured spirit -do- -do-
wholesale and/or retail.
40. L-17A Wholesale vend of -do- -do-
denatured spirit.
41. L-19 Vend of rectified spirit -do- -do-
wholesale and/or retail
42. L-20A Vend of Tari -do- -do-
43. L-20B Manufacture of retail -do- -do-
vend of country
fermented liquor
44. L-20C Manufacture and -do- -do-
possession country
fermented liquor for
home consumption
45. L-20D Manufacture and -do- -do-
possession of country
fermented liquor of use
on special occasions.
46. L-21 Extension of hours ETC -do-
during which sale is
permitted.
47. L-42 A permit for the Applicant may -do-
possession of country submit application to
spirit for private use. concerned AETC.
Permit is issued by
Collector.
48. L-42A A permit for the -do- -do-
possession of
Denatured Spirit.
49. L-42B A permit for the -do- -do-
possession of Rectified
spirit.
50. L-42D A permit for the -do- -do-
possession of Ethanol.
51. L-50 A permit for purchase, -do- -do-
transport and
possession of foreign
liquor.
52. L-50A A permit for special -do- -do-
occasion to the private
person for the marriage
in a marriage place /
temporary enclosure at
public place.
53. L-52 A license for -do- -do-
consumption of country
liquor or foreign liquor
in a restaurant.
23
24
VAT Side
Sr Category of the Name of the Procedure to obtain Held by /
No document document the document. under control
and its of.
introduction
in one line.
1. Punjab Value 01.04.2005 Website Financial
Added Tax Act, (WWW.pextax.com Commiss-
2005 Punjab Gazette ioner
Notifications. Taxation
2. Punjab Value 21.06.2005 Website -do-
Added Tax Rules, (WWW.pextax.com
2005 Punjab Gazette
Notifications.
3. Central Sales Tax Punjab Gazette -do-
Act, 1956 Notifications.
4. Central Sales Tax Punjab Gazette -do-
Rules, 1956 Notifications.
5. Punjab Punjab Gazette -do-
Entertainment Notifications.
Duty Act, 1955
Duty Rules, 1956
(Cinematograph
shows ) Act &
Rules, 1954
ETTSA
Sr Category of the Name of the Procedure to obtain Held by /
No document document the document. under control
and its of.
introduction
in one line.
1. Memorandum of Finacial By demand CEO,
Association of Powers, ETTSA,
ETTSA rules and Improvement
regulations Trust
Building
Chhoti
Baradari
Patiala
24
25
(MANUAL – 7)
The particulars of any arrangement that exists for consultation with , or

representation by , the members of the public in relation to the formulation of its
policy or implementation thereof
FORMULATION OF POLICY
7.1 Whether there is any provision to seek consultation / participation of public or its
representative for formulation of policies? If there is, details of such policy in
following format.
Sr. Subject / Topic Is it mandatory to Arrangements for
No. ensure public seeking public
participation participation.
(Yes/No)
Excise Side
1. Excise Policy No No
VAT Side
2 New Legislation/Rules Yes Draft Notifications are
issued for seeking
suggestions/comments
of stakeholders.
IMPLEMENTATION OF POLICY
7.2 Whether there is any provision to seek consultation / participation of public or its
representative for formulation of policies? If there is, please provide details of
provisions in following format.
Sr. Subject / Topic Is it mandatory to Arrangements for
No. ensure public seeking public
participation participation.
(Yes/No)
Excise Side
1. Annual excise auction of Yes Public notice is issued
retail liquor vends. by the Collector in the
leading news papers.
VAT Side
2. District Level Advisory Yes Government and Non
Committee Government members
Division Level Advisory
Committee
State Level Advisory
Committee
3. ETTSA
Nil Nil There is no provision in
its rules and
regulations to seek
participation of public
or its representatives
for the formulation of
policies of this agency.
25
26
( Manual 8)
A Statement of boards, council, committees and other bodies consisting of two or more persons
constituted as its part or for the purpose of its advice , and as to whether meetings of those boards ,
council, committees and other bodies are open to the public , or not the minutes of such meetings are
accessible for public.
ETTSA
Body Chief Executive Officer, Excise and Taxation Technical Services

Agency, Improvement Trust Building, Chhoti Baradari, Patiala.
Chairman Chief Minister, Punjab
Members 1. Excise & Taxation Minister, Punjab
2. Finnancial Commissioner (T)
3. Excise & Taxation Commissioner
4. Chief Executive Officer, ETTSA
Power Financial CEO has got full powers under the Financial
Policy of this agency as for all the major
financial deals, agreements with the various
companies have already been approved by its
Governing Council, Finance Committee and
Technical Committee etc.
Manager Upto Rs. 5000/-
Others Manager disposes of the misc. work.
Duties CEO being administrative and financial head,
is performing all duties concerning this agency
and enjoys powers as stated above.
Manager is a reporting officer to the Chief
Executive Officer for Administrative and
Financial matters and render financial advice
wherever required. He is signing the cheques
alongwith Chief Executive Officer for the
payments being released by ETTSA after the
cases are approved by the competent
authority.
26
27
MANUAL 9
Under Construction.
27
28
(Manual-10)
Appendix 'A'
(Rules 3, 8 and 10)
Sr. No. Description of No. of posts Scales of pay

posts
1 Suprintendent 1 Rs. 350-20-450
2 Head Assistants 2 Rs. 250-10-350
3 Assistants (including 13 Rs. 116-8-180/10-250
one Reader)
4 Stenographer 1 Rs. 100-5-150/10-200
5 Sr. Clerks (including 4 Rs. 90-5-120/5-175
one Nazir)
6 Junior Clerks 24 (including 4 Rs. 50-3-80/4-100
leave Reserve
Junior Clerks)
7 Restorer 1 Rs. 35-2-55
Appendix-B
{Rule 13 (1)}
28
29
Description of official Nature of penalty Punishing Appellate

Authority, Authority
a) Censure
b) Withholding of increments
or promotion including
stoppage at an efficienty bar.
1) Superintendent. C) Recovery from pay of the
2) Head Assistant whole or part of any Pecuniary
3) Assistants loss caused to Government by
(including one Reader) negligence or breech of orders.
4) Stenographer d) Reduction to a lower post, or Excise Govt.

time scale, or to a lower and
state in a time scale. Taxation
5) Sr. Clerks (including Commiss- one
Nazir) ioner
6) Junior Clerks e) Suspension
f) Removal from service which
does not disqualify
from future employment.
7) Restorer
g) Dismissal from service
which ordinarily disqualifies
from future employment.
29
30
Appendix 'C'
{ Rule 13 (2) }
Sr. Designation of Nature of Order Authority Appellate

No. official empowered to Authority
pass the order
1. Superintendent
(a) Reducing the amount
2. Head Assistant of ordinary pension
admissible under the
3. Assistant rules governing the Excise and
(including grant of pension. Taxation Government
Reader) Commissioner
(b) Terminating the
4. Stenographer appointment of a
member of the
5. Senior Clerk service otherwise
(including Nazir) than upon his
reaching the age
6. Junior Clerk fixed for
superannuation
7. Restorer
30
31
The Monthly Remuneration Received by Officers and Employees :
Sr. No. Designation Pay Scale + _Grade Pay

GROUP - A
1. Excise & Taxation Commissioner,IAS 37400 – 67000 + 10000
2. Addl. ETC, IAS 15600 – 39100 + 6600
3. Addl. ETC, PCS 37400 – 67000 + 8700
4. Addl. ETC 15600 – 39100 + 8400
5. Jt. ETC 15600 – 39100 + 7800
6 DETC 15600 – 39100 + 6600
7. DCFA 15600 – 39100 + 6600
8. SP 15600 – 39100 + 6600
9. DSP 15600 – 39100 + 5400
10. AETC 15600 – 39100 + 5400
11. Supdt. Garde – I 15600 – 39100 + 5400
12. ACFA 15600 – 39100 + 5000
13. System Analyst 10300 – 34800 + 5000
GROUP B
14. ETO 10300 – 34800 + 5000
15. Section Officer 10300 – 34800 + 5000
16. P.A. to ETC 10300 – 34800 + 4800
17 Supdt. Grade – II 10300 – 34800 + 4800
18. Legal Asstt. 10300 – 34800 + 4400
19. Senior Scale Stenographer 10300 – 34800 + 4400
20. Senior Asstt. 10300 – 34800 + 4400
21. Auditor 10300 – 34800 + 4400
GROUP C
22. ETI 10300 – 34800 + 4200
23. Junior Asstt. 10300 – 34800 + 3600
24. Junior Scale Steno Grapher 10300 -34800 + 3600
25. Driver 5910 - 20200 + 2400
26. Restorer 5910 - 20200 + 2400
27. Clerk 10300 - 34800 + 3200
GROUP D
31
32
28. Machine man 4900 - 10680 + 1650
29. Peon 4900 – 10680 + 1650
30. Chowkidar 4900 – 10680 + 1650
31. Record Lifter 4900 – 10680 + 1900
32. Daftari 4900 – 10680 + 1900
33 Jamadar 4900 – 10680 + 1900
34. Sweaper 4900 – 10680 + 1650
35. Mali 4900 – 10680 + 1650
32
33
( Manual 11)
The Budget Allocated to each of its Agency , indicating the Particulars of all
plans, proposed expenditures and reports on disbursement made ;
(Figures in Thousands)
Code S.O.E. Revise Estimates Budget

2014-15 Estimates 2015-16
01- Salary 32,00,000 35,00,00
(i) Medical 1000 8,00
Reimbursement
02 Wages 1 1
04 Improvement for the 30000 30000
infrastructure of the
Department
05 Reward 1 1
11 Domestic Travel 5,000 1,000
Expenses
13 Office Expenses 4,000 4,000
Water & Electricity 20 20
14 R.R.T. 1,00 1,00
24 P.O.L. 1,200 1,200
26 Adv. & Publicity 1,000 1,000
28 Professional 50 50
Services
41 Secret Services 25 25
Expenditure
50 Other Charges 100 10
(Voted)
50 Other Charges 2,00 200
(Charged)
Total
102-Purchase of Opium
01 Purchase of Opium 30 30
104-Purchase of Liquor and Spirit
01- Purchase of Liquor 01 01

and Spirit
02 Purchases of 01 01
Molasses
Total of Major Head 202562 233103
2039
Charged 10 10
33
34
2040-Taxes on Sales and Trade etc.
001-Direction and Administration.
01 Salaries 1070000 11,00,000

(i) Medical 9,000 9,000
Reimbursement
02 Wages 1635 1,635
05 Reward 0 1,00
11 Domestic Travel 1140 1140
Expenses
13 Office Expenses 20,000 14,000
i) Water and 10000 10000
Electricity 15,000 14,000
Ii) Telephone 2,000 2,000
14 R.R.T. 36,000 36,000
24 P.O.L 8,500 8,500
26 Advertisement & 2,000 15,00
Publicity
28 Professional 0 25
Services
41 Secret Services 0 10
Expenditure
51 Motor Vehicles 1,500 1,00
31 Grant-in-Aid 8,00 8,00
50 Other Charges 0 10
(Voted)
50 Other Charges 15,00 1,500
(Charged)
Total of Major Head-
2040
Charged 150 150
Grand Total of the 895354 657597
Demand
Charged 150 150
34
35
( Manual 12)
The Manner of Execution of Subsidy Programmes
No subsidy programme is being executed by this department
35
36
( Manual 13)
Particulars of Recipients of Concessions, permits of authorization granted by it

Excise side
Under Punjab Excise Act, 1914 no exemption/ concessions are granted to any
units. In the meeting of the Empowered Committee held on 23.09.04, it was decided
that Excise duty exemption shall be restricted to those molasses based distillery units
which have already been granted letter of intent/ Industrial license by 31.8.2004 and
have also submitted their application for consideration to Empowered Committee by that
date.
Govt. has granted exemption to the following Distilleries from the payment of
excise duty:-
Sr. Name of Distillery Amount of Excise duty
No. exemption allowed per
annum
1. M.s Piccadily Sugar and Industries 2.00 Crore
Limited Patran, District Patiala
2. M/s Pioneer Industries Limited, 2.00 Crore
Pathankot District Gurdaspur
3. M/s Rana Sugars Limited, Amritsar 2.50 Crore
4. M/s A.B. Sugars Limited, Dasuya 2.50 Crore
Hoshiarpur
5. M/s Khasa Distillary Company, Prop. 2.50 Crore
M/s Bhagat Industrial Corporation
Limited, Post Office Khasa, District
Amritsar
6. M/s Chandigarh Distillery and 2.50 Crore
Bottlers Limited, Banur, Patiala
7. M/s Bhankarpur Distilleriers Limited, 9.00 Crore
District Ferozepur
VAT Side
The Punjab Value Added Tax Act, 2005 was introduced in the State of Punjab
with effect from 1.4.2005 and the erstwhile Punjab General Sales Tax Act, 1948 was
repealed on the implementation of VAT Act. The Empowered Committee of the State
Finance Ministers, decided to dispense with concessions to the units. The uniform rates
of tax have been implemented in the states. The rates of VAT on different commodities
have been classified in
i. Schedule ‘A’ (for tax free goods)
ii. Schedule ‘B’ (for 4% VAT )
iii. Rest of the goods have been placed in category of 12.5% of VAT
The other information relating VAT Act, 2005 also available at department
wedsite www.pextax.com.
Entertainment Side
No Concession have been given during 2005-06. Information available on
department websidte www.pextax.com.
36
37
( Manual 14)
Information available in an electronic form
The information relating to VAT is available on Department’s Website

WWW.pextax.com.
37
38
( Manual 15)
Particulars of the facilities available to citizens for obtaining information
Front window is available in each office during working hours from 9. a.m.
to 5 p.m. Apart from this the main information meant for public used to be published in
the leading Newspapers and Notice Boards. Website WWW.pextax.com is also
available for the informations.
38
39
Manual 16
EXCISE AND TAXATION

(EXCISE AND TAXATION II BRANCH)
Notification
No.19/61/05-ET.2(10)/9340 Dated,Chandigarh,the11.11. 2005

In exercise of the powers conferred by sub-section (1) and (2) of section 5
of the Right to Information Act, 2005, and all other powers enabling him in this behalf,
the Financial Commissioner-cum-The Secretary to Govt. of Punjab in the Department of
Excise & Taxation is pleased to appoint the following officers mentioned in column 2 of
the Schedule given below with the powers specified under column 3 & 4 to be exercised
within jurisdiction specified in column 5 of the said Schedule, namely :-
SCHEDULE
Sr Designation of officer Assistant Public Appellate
No Public Information authority
Information Officer
Officer
1. Under Secretary Excise A.P.I.O. -
& Taxation
2. Deputy/Joint/Additional/ - P.I.O.
Special Secretary
3. Secretary /Financial - - Appellate
Commissioner Taxation Authority
S. S. Brar
Dated, Chandigarh Financial Commissioner (Taxation) and
The, 26th October,2005 Secretary to Govt. of Punjab,
Deptt. of Excise & Taxation.
Endst No. No.19/61/05-ET.2(10)/9341 Chandigarh, dated the 11.11.2005
A copy is forwarded to the Controller, Printing and Stationery Department

with the request that the above notification may please be published in the Punjab
Government Gazette and supply five copies thereof to this Department at the earliest.
Sd/-
Under Secretary to Govt. Punjab
Department of Excise and Taxation
Endst No. No.19/61/05-ET.2(10)/9342 Chandigarh, dated the 11.11.2005
A copy is forwarded for information and necessary action to:

1. State Chief Information Commissioner, Punjab State Information
Commission.
2. Principal Secretary to Govt. of Punjab, Department of Information &
Technology.
3. Director, Department of Information & Technology, Punjab, S.C.O. No.193-
95 Sector-34, Chandigarh.
4. PS/Financial Commissioner Taxation
5. PS/Excise and Taxation Minister, Punjab.
6. All concerned Officers.
Sd/-
Under Secretary to Govt. Punjab
39
40
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION II BRANCH)
Notification
No.19/61/05-ET.2(10)/9337 Dated,Chandigarh,the11.11. 2005
In exercise of the powers conferred by sub-section (1) and (2) of section 5

of the Right to Information Act, 2005, and all other powers enabling him in this behalf,
the Financial Commissioner-cum-The Secretary to Govt. of Punjab in the Department of
Excise & Taxation is pleased to appoint the following officers mentioned in column 2 of
the Schedule given below with the powers specified under column 3 to be exercised
within jurisdiction specified in column 4 of the said Schedule, namely :-
SCHEDULE
Sr Designation of officer Extent of powers Area of

No jurisdiction
1. Excise & Taxation Officer To act as Assistant Public The district to
Information Officer under sub which posted.
section (2) of section 5 of the
said Act.
2. Excise & Taxation To act as Assistant Public Whole of the
Officer, Training School, Information Officer under sub State of Punjab
E & T Department, section (2) of section 5 of the
Patiala. said Act.
3. Asstt. Excise & Taxation To act as Public Information The district to
Commissioner Officer under sub section (1) which posted.
of section 5 of the said Act.
4. Deputy Excise & To act as Appellate Authority The division to
Taxation Commissioner under section 5 (1) of the which posted.
(Division) said Act.
5. Asstt. Excise & Taxation To act as Public Information Whole of the
Commissioner Officer under section 5(1) of State of Punjab
(Coordination), Head the said Act.
Office, Patiala
6. Additional Excise & To act as Appellate Authority Whole of the
Taxation Commissioner under section 5(1) of the said State of Punjab
(Admn.), Head Office, Act.
Patiala
S.S. Brar
Dated, Chandigarh Financial Commissioner (Taxation) and
The, 26th October,2005 Secretary to Govt. of Punjab,
DEPARTMENTOF EXCISE AND TAXATION
(EXCISE AND TAXATION –II BRANCH)
NOTIFICATION
NO.19/61/05-ET.2(10)/6355 Dated,Chandigarh 31-7-07
In super session to this department Notification dated 22-6-2007 issued under No.
19/61/05-ET.2(10)/4726,dated 27-6-07 and in exercise of the powers conferred by
Sub Section (1) and (2) of section 5 of the right to Information Act, 2005 and all other
Powers enabling him in this behalf, the Financial Commissioner-cum Secretary to
Government of Punjab in the Department of Excise and Taxation Punjab is pleased to
appoint the following officers mentioned in column 2 of the schedule given below with
the powers specified under column 3 and 4 to be exercised within jurisdiction specified
in column 5 of the said schedule, namely:-
SCHEDULE
Sr.No Designation of Officer Extent of Powers Area of Jurisdiction
1 2 3 4
40
41
1 Excise and Taxation Officer To act as Asstt. Public The Mobile Wings
Information Officer under or Information
sub section (2) of section 5 Collection Centers
of the said Act. to which posted.
2 Asst. Excise and Taxation To act as Public Information The Mobile Wings
Commissioner Officer under sub section or Information
(1) of section5 of the said Collection Centers
Act. to which posted or
the area under his
jurisdiction
3 Dy. Excise and Taxation To Authority under section The Mobile Wings
Commissioner-cum-joint 5(1) act as Appellate of the and Information
Director(Investigation) said Act. Collection Centers
falling under his
jurisdiction
4 Jt. Excise and Taxation To Authority under section Whole of the State
Commissioner-cum-Director 5(1) act as Appellate of the of Punjab
(Investigation) said Act.
Dated, Chandigarh Sd/-

26-7-2007 S.S.BRAR
Financial Commissioner Taxation and
Secretary to Govt. of Punjab ,
Department of Excise and Taxation.
41
42
LIST OF PIOS & APIOS WITH THEIR NAMES, DESIGNATIONS, ADDRESSES &
CONTACT NUMBERS
Sr.No. Name Address of Name of the Name of the Telephone

the department PIOS Sarv APIOS Sarv and Mobile
Sh./Smt. Sh./Smt. phone
1. Excise & Taxation Rajiv Garg Asstt. Smt. Urvashi 0175-2301292
Commissioner, Excise & Goyal 99150-18983
Punjab, Patiala. taxation
Commissioner
(Coord), Head
Office.
Amritsar Division
2. Asstt. Excise & G.S. Tiwana Malkait Singh 0183-2210038
Taxation 98729-10022
Commissioner,
Amritsar-I
3. Asstt. Excise & Rajesh Bhandari Kirpal Singh 0183-2210038
Commissioner,
Amritsar-II
4. Asstt. Excise & B.K.Birdi Vacant 01874-241616
Commissioner,
Gurdaspur
5. Asstt. Excise & Harsimrat Kaur Jagdish Raj 98729-10132
Taxation
Commissioner,
Pathankot
6. Asstt. Excise & Harinder Singh Subash Tejpal 1852-226368
Taxation
Commissioner,
Taran Taran
Jalandhar
Division
7. Asstt. Excise & Bhupinder Nath Neeraj Kumar 0181-2235915
Taxation Gupta Sangar` 98729-10024
Commissioner-
Jalandhar-1
8. Asstt. Excise & Rajpal Singh Sukhwinder 0181-2458726
Taxation Singh 98729-10025
Commissioner,
Jalandhar-II
9. Asstt. Excise & Sukhwinder Jaswinder 01822-232496
Taxation Singh Singh 282338
Commissioner, 98729-10030
Kapurthala
10. Asstt. Excise & Magnes Sethi Gurcharan 01823-224260
Commissioner,
Nawan Shahr
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11. Asstt. Excise & Darveer Raj A.S.Kang 01882-220320
Commissioner,
Hoshiarpur
Ludhiana
Division
12. Asstt. Excise & Ramanpreet Surjeet Singh 01763-232183
Taxation Kaur Dhaliwal Bahia 98729-10037
Commissioner,
Fatehgarh
13. Asstt. Excise & Tejbir Singh Parminder 0161-2400415
Taxation Sidhu Singh 98729-10059
Commissioner,
Ludhiana-I
14. Asstt. Excise & Rajwinder Kaur Rajesh Arrey 98729-10027
Taxation 0161-2401262
Commissioner,
Ludhiana-II
15. Asstt. Excise & Rajwinder Kaur Maninder 0161-2405666
Taxation Singh
Commissioner,
Ludhiana-III
Ropar Division
16. Asstt. Excise & Baldeep Kaur Randeep 0172-5091456
Commissioner,
Mohali
17. Asstt. Excise & Magnesh Sethi Sarabjot Singh 01881-220024
Taxation Sidhu 98729-10038
Commissioner,
Ropar
Patiala Division
18. Asstt. Excise & Lajpal Singh Sumit Sharma 0175-2539539
Taxation Jakhar 98729-10039
Commissioner,
Patiala
19. Asstt. Excise & Darbara Singh Chander 01672-223327
Taxation Mehta 98729-10141
Commissioner,
Sangrur
20. Asstt. Excise & SPS Grewal Surinder Pal 1679-242940
Taxation Pahuja 98729-10134
Commissioner,
Barnala
Ferozepur
Division
21. Asstt. Excise & Deepinder Singh Harinderpal 1638-263355
Taxation Garcha Brar 99150-20033
Commissioner,
Ferozepur
22. Asstt. Excise & Tarsem Sehgal Balwant Rai 01636-238240
Commissioner,
Moga
23. Asstt. Excise & S.S.Sodhi Balwinder 01633-263783
Taxation Singh 268729
Muktsar
Faridkot Division
24. Asstt. Excise & D.S.Sidhu R.S.Romana 0164-2211086
Commissioner,
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Bathinda
25. Asstt. Excise & Ajay Kumar Umesh 01639-250949
Taxation Bhandari 98729-10035
Commissioner,
Faridkot
26. Asstt. Excise & Madan Mohan Kuldeep Singh 01652-227230
Taxation Singh Khokhar 98729-10036
Commissioner,
Mansa
Mobile Wings
27. Asstt. Excise & Jaspinder Singh ETO, Mobile 0175-2304419
Taxation Wing 98729-10021
Commissioner,
ME, Patiala
28. Asstt. Excise & Jaskaran Brar ETO, Mobile 172-5098420
Commissioner,
MW, Chandigarh
29. Asstt. Excise & Randhir Kaur ETO, Mobile 98729-10048
Taxation Wing
Commissioner,
MW, Ludhiana
30. Asstt. Excise & Hardeep Kaur ETO, Mobile 0181-2235553
Taxation Bhawra Wing 98729-10058
Commissioner,
MW, Jalandhar
31. Asstt. Excise & Pavinder Kumar ETO, Mobile 99150-10036
Taxation Wing
Commissioner,
MW, Amritsar
32. Asstt. Excise & Gurinder Singh ETO, Mobile 0164-2221021
Taxation Sandu Wing 2215867
MW, Bathinda
33. Asstt. Excise & Vijay Garg ETO, Mobile 01762-265077
Commissioner,
ICC,
Shamboo(Import)
34. Asstt. Excise & Maniderdeep ETO, Mobile 01762-266403
Taxation Kaur Sidhu Wing 98729-10056
Commissioner,
ICC,
Shamboo(Export)
35. Asstt. Excise & Rajwinder Kaur ETO, Mobile 01870-257396
Taxation Bajwa Wing 98729-10056
Commissioner,
ICC, Madhopur
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LIST OF APPELATE AUTHORITIES
Appellate Authority in Respect of appeals against orders of PIOs from
Serial No. 1-26 above is
Deputy Excise & Smt. Sushma 0175-2304158

Taxation Kumari
Commissioner-
cum-
Director(Training),
Head Office,
Patiala
Deputy Excise & Smt. Sarojni 98729-10017
Taxation Gautam Sharda, 181-2225677
Commissioner, PCS
Jalandhar Div.
Jalandhar
Deputy Excise & Navdeep 0175-2362456
Taxation Bhinder 98729-10050
Commissioner,
Patiala Division,
Patiala
Deputy Excise & T.S.Virk 01632-244015
Commissioner,
Ferozepur
Division,
Ferozepur
Deputy Excise & T.S.Virk
Taxation
Commissioner,
Faridkot Division,
Faridkot
Deputy Excise & Sarojini Gautam 0161-2411744
Taxation Sharda, PCS
Commissioner,
Ludhiana
Division,
Ludhiana
Deputy Excise & Vacant 98729-10052
Taxation
Commissioner,
Amritsar Division,
Amritsar
Deputy Excise & Harinder Kaur 01881-220024
Taxation Brar 98729-10014
Commissioner,
Ropar Division,
Ropar
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APPELATE AUTHORITIES FOR MOBILE WING AND ICCS UNDER THEIR
JURISDICTION
LUDHIANA AND JALANDHAR- Smt. Sarojani Gautam Sharda, PCS, Jt. Dir.(Enf.) Jal
0181-2273292, Mobile No. 98729-10017
PATIALA- Sh. G.S. Gill, Jt.Dir.(Enf.) Patiala 0175-2304418, Mobile No. 98729-10044
BATHINDA- Sh. T.S.Virk, Jt. Dir(Enf.) Bathinda 0164-2215867, Mobile No. 98729-
10051
The above Jt. Directors shal be appellate authorities for mobile wings and ICCs falling
under their jurisdiction.
Appellate Authority for mobile wing and ICCs for whole State of Punjab.
Sh. Gurtej Singh, Director Investigation 0175-2301292 Mobile No. 98729-10037
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( Manual 17)
Other Useful Information
FAQs on Treatment of cotton under VAT System of Taxation
Cotton Ginning Mills engaged in the ginning of cotton purchase raw cotton from within
the State of Punjab through commission agents (kacha Aartias). The commission agents would
not be liable to pay VAT on cotton on the first purchase but the liability to pay purchase tax
under VAT will be of the ginning mill. The Ginning mill will be liable to pay purchase tax u/s 19
of VAT Act, 2005 at the rate applicable as per Schedule H. The purchase tax paid is allowable
as set off against the output tax liability. However, this set off is available only if the goods are
sold within State or are used for manufacture of taxable goods in the State for the sale or are
sold in the course of interstate trade or in the course of export of India. The ITC, on goods
liable i.e. tax u/s 19 (i) when sold in interstate trade shall be available only to the extent of CST
chargeable under CST Act, 1956. the business activities of cotton ginners (single units and
composite units) under the VAT Act will attract provision of VAT as under:-
For example the position of A & Co. with following purchase and sale figures is taken:-
i. Purchase of raw cotton 25 lacs
ii. After ginning the following products are obtained.
Cotton: 21 lacs
Cotton Seed: 6 lacs
Iii After crushing cotton seed, the products obtained are,
Oil 3.75 lacs
Oil cake 3.25 lacs
Situation 1
The ginning unit purchased raw cotton of 25 lacs and after ginning had obtained cotton
worth Rs. 21 lacs and cotton seed worth Rs. 6 lacs. The cotton and cottonseed so produced
were sold in the State. In this case tax liability works out as under:
Purchase tax on raw cotton = 25 lac x 4% = 1, 00,000/-
VAT on sales of Ginned cotton = 84,000
VAT on sale of cotton seeds = 24,000
Total VAT = 1,08,000
Less Purchase tax paid = 1,00,000
VAT payable = 8,000
Purchase tax on raw cotton = 1,00,000
VAT on sale of cotton and cotton seed 8,000
1,08,000
After adjustment of ITC the balance payable will be Rs.8000/- and total liability including
purchase tax will be 1,08,000
Situation2
When ginned cotton is sold within the state but cotton seed in sent on consignment
sale/ branch transfer then
Purchase tax 100000 output tax on sale of cotton = 84000
Cotton seed=Nil
Output tax = 84000
Retention of ITC on account or branch/ consignment transfers of cotton seed worth Rs.6
lacs is calculated according to following formula:-
I.P X BT X 4
( GT+ BT) X 100
Where I.P. is purchase price of goods excluding the tax amount in respect of which ITC is
considered above.
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GT is gross turnover of sales (including interstate sales)
During the tax/ return but excluding the tax amount
BT is the total value of branch/ consignment transfer of Taxable goods in the case of
interstate trader of commerce made in the tax/ return period.
2500000 x 600000 x 4
2100000 = 600000 x 100 = 22222
ITC retention = 22222

Available ITC 100000 22222 = 77778
Output tax = 84000
ITC = 77778
Balance payable = 6222
Tax payable 100000 (Purchase Tax)

+ 6222 (VAT on sales)
106222
Situation 3
Composite unit i.e. a unit which after ginning raw cotton is also crushing cotton seed.
Raw cotton valued at Rs. 25 lac purchased & ginned. Ginned cotton so produced was sold for
Rs. 21 lacs in the State. Cotton seed produced worth Rs. 6 lac was crushed. Cotton seed oil
was sold in the state/ or interstate sale for Rs. 3.75 lac & the oil cake valued at Rs. 3.25 lac
was sent in branch/ consignment transfer. The tax liability is calculated as under:-
Purchase tax 100000 output tax on sale of cotton 84000

Output tax on sales of oil 15000
99000
In this case ITC available shall be reduced on account of branch transfer or

consignment transfer of oil cake, but a sum calculated in accordance with the following
formula:-
I P X BT X 4
GT=BT) X 100
2500000 X 3.25000 X 4
2475000 X 3.25000 = 12037
ITC available = 100000 12037 (Retention) = 87963
VAT payable on sales = 99000

Less ITC available = 87963
Balance VAT payable 11037
Purchase tax payable 100000
Total tax payable 111037
Terms IP, BT, GT denote the same term as given in situation 2.
TREATMENT OF EXPENELLERS/ OIL SEEDS CRUSHING UNITS UNDER VAT
Expeller units or units engaged in crushing of oil seeds in Punjab would either purchase the
raw material from within the state of Punjab which would be VAT paid or would import from
outside the State of Punjab. The units engaged in the extraction of rice bran oil from rice bran.
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Various combinations of the sale/ purchase activities under taken by these units & their
liabilities under the VAT Act are discussed as under:-
Situation 1
An expeller/ crushing unit imports raw material i.e. oil seeds from outside the State and
after crushing:-
i. Sells oil & cakes in the course of Inter-State trade: there is no VAT liability.
The units shall have to pay CST under the CST Act.
ii. Sells oil & cakes in Punjab. The unit would be liable to pay VAT in Punjab. In the
above situation, the units is not entitled to any Input Tax Credit under VAT Act as
the purchase of raw material is from outside the State of Punjab.
Situation 2
An expeller/ crushing unit purchases raw material i.e. oil seeds from a dealer registered
under VAT Act other than Kacha Aarhtiya:
i. Sells oil & cake within the State of Punjab. The unit would be liable to Pay VAT
& would be entitled to Input Tax Credit on purchases like other VAT dealers.
ii. Sells oil & cakes in the course of Interstate Trade. The units would be liable to
pay CST under Central Sales Tax Act & would get Input Tax Credit on purchase
under the VAT act.
iii. Sends oil & cakes on consignment basis or branch transfer to outside Punjab.
The unit would be entitled to get Input tax Credit only to the extent by which the
amount of Tax paid in the State exceeds 4%. Therefore, the unit would not be
entitled to claim any Input Tax Credit as the rate of Tax on purchase would not
exceed @ 4%.
Situation 3
A unit i.e. expeller/crushing unit purchases raw material i.e. oil seeds from a person
other than a taxable person or registered person meaning, thereby, that oil seeds if purchased
directly from farmers or from commission agents on which no VAT has been charged.
i. Makes branch transfer of consignment sale.
ii. Mixes or uses these taxable goods in the manufacture of tax free goods.
iii. Uses these goods for manufacture of taxable goods & sells in Punjab.
The unit will be liable to pay VAT on taxable turnover of the purchases i.e. oil
seeds or rice bran @ 4% u/s 20 (1) of VAT Act. The unit paying tax u/s 20(`1) on purchases
shall also be eligible for set off in respect of such purchase tax paid in situation 3 above. Where
the goods are used for manufacturing of tax free goods, no set off purchase tax paid would be
available. Similarly in case of branch transfer & consignment sales. ITC beyond 4% only would
be available.
Situation 4
A unit which purchases from within as well outside the State & no separate
identity of such purchases is maintained and the sale made are local, inter-State sale, as well
as on consignment basis, the liability of such units under VAT shall be determined as under:-
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i. The unit would be entitled to Input Tax Credit on VAT paid purchases on the basis
of set formula as per this calculation.
Unit A
Purchase @ 4% Input Tax
Local 5,00,000 20,000
Inter State 5,00,000 Nil
Total Purchase 10,00,000 20,000
Sales @ 4% Output Tax

Local 4,00,000 16,000
Interstate
Oil 3,00,000 @ 1% 3,000
Khal 3,00,000 @ 4% 12,000
6,00,000 15,000
Branch Transfer 5,00,000
Total 15,00,000 31,000
The Formula LPXBTX4
(GT+BT)X100
(Input Purchase) (Branch Transfer)
5,00,000X 5,00,000 X 4
10,00,000 + 5,00,000) X 100 = 6666
ITC to be allowed 20,000 6,666 = 13,334
Liability VAT payable = 16,000
Less ITC = 13,334
2,666
ii. The Input Tax Credit in this situation is to be worked out on the basis of the ration
of branch transfer to total sales. Input Tax Credit would stand reduced in accordance with
formula.
So far as question of imparting training to public by Public Authority is concerned it is

worth while to mention here that the Public Authorities are being imparted training regarding
Right to Information Act from Mahatma Gandhi State Institute of Public Administration,
Chandigarh. After their training necessary training will be imparted to the public by the Public
Authorities.
APPLICATION FORM FOR INFROMATION UNDER RTI ACT.
See rule3(1)
The Assistant Public Information Officer.
The Public Information Officer/APH.
(Name of the office with address)
(1)
Full name of the applicant.
(2)
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Address
(3) Particulars of information required
(i)
Subject matter of information.
(ii)
The period which the information relates**:
(iii)
Description of the information required***:
(iv)
Whether information is required by post or in person additional fees.)
(v)
In case by post (Ordinary Registered or Speed post)
Signature of the applicant .

Place
Date
*Broad category of the subject to be Indicated (such as Grant / Government land / Service
matters etc.) Relevant period for which information is requited to the indicated. *** Specific
details of the information are required to be indicated.
X ---------------------------X --------------------------X ------------------------X -------------------
Acknowledgement
Received your application date -----------------------------------vide.
Diary No …………..Dated ---------------------------
Signatures of Assistant Public Information Officer / Public Information Officer
Name of the Department / Office ………………………………
FROM ’B’
(See rule 4(4)
From
Designation of the Public Information Officer.
To
(Name of the applicant)
Address of the applicant.
Sir.
Please refer to your application dated ----------------addressed to the undersigned requesting
information regarding ----------------------------. The additional fee for supplying this information to
you is Rs. -----------------------.
2. You are requested to pay the fee at this Office or make payment in a Government Treasury
through Challan and send a copy of the challan to this office and collect the information on
-----------------------------.
3. The amount of fee shall be deposited in the budget head No. (to be intimated )
GUIDELINES FOR FILLING THE APPLICATION

Please check whether the application contains the following details and enclosures –
i) Name of the applicant
ii) Name of the father/husband (as the case may be ) of the
applicant.
iii) Contact details of the applicant including complete postal
address, telephone numbers and email address (if any)
iv) Name of the public authority from whom the information is being
requested.
v) Nature and details of the information requested.
vi) Whether proof of payment of application free is attached of not.
vii) If the applicant claims fee waiver whether proof of BPL status is
attached or not.
viii) Whether the applicant wishes to receive the information by post?
ix) Date on which application is being submitted.
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MANUAL - 18
DEPARTMENT OF EXCISE AND TAXATION
Notification
The 8th August, 2008.
No. G.S.R.41/Const./Art./309/2008. - In exercise of the powers conferred
by the proviso to Article 309 of the Constitution of India and all other powers
enabling in this behalf, the Governor of Punjab is pleased to make the following
rules regulating the recruitment and the conditions of service of persons
appointed to the Punjab Excise and Taxation Inspectorate (Group ‘C’) Service,
namely:-
RULES
1. Short title, Commencement and applications.- (1) These rules may be
called the Punjab Excise and Taxation Inspectorate (Group ‘C’) Service
Rules, 2008.
(2) They shall come into force on and with effect from the date of their
publication in the official gazette.
(3) They shall apply to all the posts specified in Appendix ‘A’.
2. Definitions (1) In these rules, unless the context otherwise requires.-
(a) “Appendix” means Appendix appended to these rules;
(b) “Commissioner” means the Excise & Taxation Commissioner, Punjab
and includes any other officers appointed by the appointment of
discharge the functioning of the Commissioner;
(c) “Government” means the Government of the State of Punjab in the
Department of Excise and Taxation ; and

(d) “Service” means the Punjab Excise & Taxation Inspectorate (Group ‘C’) Service;
3. Number and character of posts.- The Service shall comprise the posts specified in
Appendix ‘A’:-
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Provided that nothing in these rules shall affect the inherent right of the
Government to add to or to reduce the number of such posts or to create new
posts with different designations and scales of pay, whether permanently or
temporarily.
4. Appointing authority.- Appointing authority to the service shall be the Excise and
Taxation Commissioner, Punjab.
5. Method of appointment, qualification and experience.- (1) Appointment to the
service shall be made in the manner as specified in Appendix “B” :
Provided that if no suitable candidate is available for appointment by promotion
and by direct appointment, then appointment to the service shall be made by
transfer of a person holding a similar or an identical post under a State
Government or Government of India.
(2) No person shall be appointed to a post in the service unless he possesses
the qualification and experience, specified in Appendix “B”.
(3) Appointment to the service by promotion shall be made on seniority cum
merit basis but no person shall have any right to claim promotion on the
basis of seniority alone.
6. Pay of the members of the service.- The members of the service shall be entitled to
such scales of pay as may be authorized by the Punjab Government from time to time.
The scales of pay at present in force in respect of the members of the service are given
in appendix “A”.
7. Discipline, Punishment and Appeals.- (1) In the matters of discipline, punishment
and Appeal, the members of the service shall be governed by the Punjab Civil Services
(Punishment and Appeal) Rules, 1970, as amended from time to time.
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(2) The authority empowered to impose penalties as specified in rule 5 of the Punjab
Civil Services (Punishment and Appeal) Rules, 1970, and the appellant authority
in respect of the members of the service, shall, respectively be the Commissioner
and the Government.
(3) The authority, competent to hear an appeal against the orders specified in rule 15
of the Punjab Civil Services (Punishment and Appeal) Rules, 1970, other than an
order imposing any of the penalties as specified in rule 5 of the aforesaid rules of
1970, shall be the Government.
8. Departmental Examination.- (1) Every member of the service appointed
by direct appointment, shall qualify such departmental examination in such
papers, comprising such syllabi and of standard, as may be specified by
the Government from time to time within a period of two and- a- half years
from the date of his appointment.

9. Application of Punjab Civil Services (General & Common Conditions of
Service) Rules 1994 (1) In respect of the matters which are not specifically
provided in these Rules, the members of the Service shall be governed by the
Punjab Civil Service ( General & Common Conditions of Service) Rules 1994 as
amended from time to time.
(2) The Punjab Civil Service ( General & Common Conditions of Service) Rules 1994, at
present in force are contained in Appendix ‘C’.
10. Repeal and savings. The Punjab Excise Subordinate Services Rules, 1943, are
hereby repealed.
Provided that any order made or any action taken under the rules so repealed,
shall be deemed to have been made or taken under the corresponding provisions of these
rules.
11. Interpretation- If any question arises as to the interpretation to these Rules, the
Government shall decide the same.
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APPENDIX ‘A’
Sr. Designation of the Number of Posts Total Scale of Pay

No. Post Permanent Temporary ( in rupees)
1. Excise & Taxation 389 141 530 5480-160-5800-
Inspector 200-7000-220-
8100-275-8925
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APPENDIX ‘B’
Sr. Design Percentage for Mathod of appointment, qualification and

No. ation of appointment by experience for appointment by
Post
Direct By Direct By promotion from
Appointme promoti Appointment
nt on
1 2 3 4 5 6
1. Excise Fifty Fifty i) Should possess A. From amongst the Junior
& Percent percent. a Degree of Scale Stenographers and
Taxatio Bachelor in any Clerks of the Head Quarter
n discipline Office and Subordinate Offices
Inspect from a recognised of the Office of the
or University or Commissioner. Who, -
Institution or its (i) Possess a Degree of
equivalent. and Bachelor in any discipline from
a recognized University or
ii) Should possess Institution or its equivalent.
at least 120 hours (ii) have an experience of
course with working for a minimum period of
working experience five years in the case of junior
in the use of scale stenographers, and ten
personal years in the case of Clerks; and
Computers of (iii) Possess at least 120 hours
Information course with working experience
Technology in in the use of personal
office productivity Computers of Information
Applications or Technology in office productivity
Desktop Publishing Applications or Desktop
applications from a Publishing applications from a
Government Government a Recognized
Recognized Institution or reputed Institution,
Institution or which is ISO 9001 certified
reputed Institution OR
which is ISO 9001 Should have passed a
certified computer information
OR Technology courses equivalent
Should have to “O” level certificate of
passed a computer DOEACC of Government of
information India.
technology courses B. Fifty percent of the posts
equivalent to “O” shall be field up in the following
level certificate of ratio, namely :-
DOEACC of (a) 8.5 percent posts shall be
Government of filled up from Head Quarters
India. Office as under :-
(i) 2 Percent from amongst the
Junior Scale Stenographers;
(ii) 6.5 percent from amongst
the Clerks:
(b) 41.5 percent posts shall be
filed up from the Subordinate
Offices as under:-
i) 3 Percent from amongst the
Junior Scale Stenographers;
(ii) 38.5 percent from amongst
the Clerks:
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Appendix "C"
DEPARTMENT OF PERSONNEL AND ADMINISTRATIVE
REFORMS
(PERSONNEL POLICIES BRANCH-1)
Notification
The 4th May, 1994
No.G.S.R.33/Const./Art.309/94.- In exercise of the powers conferred by the proviso to
article 309 of the Constitution of India, and all other powers enabling in this behalf, the
Governor of Punjab is pleased to make the following rules regulating the recruitment and
general and common conditions of service of persons appointed to [Group 'A', Group 'B' and
Group 'C'] services in connection with the affairs of the State of Punjab, namely :-
1. Short title commencement and application :- (1) These rules may be called the
Punjab Civil Services (General and Common Conditions of Service) Rules, 1994.
(2) The shall come into force at once.
(3) They shall apply to all the posts in Group 'A', Group 'B' and Group 'C' services in
connection with the affairs of the State of Punjab.
2. Definitions :- In these rules, unless the context otherwise requires,-
(a) "Appointing Authority" means an appointing authority specified as such in the
Service Rules made under article 309 of the Constitution of India in respect of
any service or Post in connection with the affairs of the State of Punjab;
(b) "Board" means the Subordinate Service Selection Board, Punjab or any other
authority constituted to perform its functions;
(c) "Commission" means the Punjab Public Service Commission;
(d) "Direct Appointment" means an appointment made otherwise than by promotion
or by transfer of a person already in the service of Government of India or of a
State Government;
(e) "Government" means the Government of the State of Punjab in the Department
of Personnel and Administrative Reforms ;
(f) "Recognised university or institution" means;-
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(i) any University or institution incorporated by law in any of the State of
India; or
(ii) any other university or institution, which is declared by the Government to
be recognized university or institution for the purposes of these rules;
(g) "Service" means any Group 'A' Service, Group 'B' Service and Group 'C' Service
constituted in connection with the affairs of the State of Punjab as per scales
given in the Appendix.
(h) "Service Rules" means the service rules made under article 309 of the
Constitution of India regulating the recruitment and conditions of service other
than the general and common conditions of service of persons appointed to any
service or post in connection with the affairs of the State of Punjab; and
(i) "War hero" means a defence services personnel, or a para-military forces
personnel, who is a bona fide resident of Punjab State and is killed or discharged from
the above service on account of disability suffered by him on or after Ist January, 1999
while fighting in a War declared so by Government of India, in operations in Kargil or
any other sector in Jammu and Kashmir in the on going conflict with Pakistan or in any
other operation which may be notified by the State Government to have been
undertaken for preserving the unity and integrity of the Country; or
(ii) a defence services personnel or a para-military forces personnel who was a bona
fide resident of Punjab State and was posthumously decorated with Parmvir Chakra,
Mahavir Chakra or Vir Chakra : provided that
(a) In exceptional instances, the cases of such War Heroes may also be
covered, with the prior approval of the department of Personnel who
through not bona fide residents of Punjab State are yet closely
connected to the State of Punjab ;
(b) In the case of War Heroes, falling in the category (ii) above, the
benefits to be given by the State Government will be restricted only to
first generation dependent members/next of the kin.
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Note :- The Government reserves the right to include any other category of
Awardees for the purpose of providing employment to the category of War Heroes, as
may be notified.
3. Nationality, domicile and character of person appointed to the service.-

(1) No person shall be appointed to the Service unless he is,-
(a) a Citizen of India; or
(b) a Citizen of Nepal; or
(c) a Subject of Bhutan; or
(d) a Tibetan refugee who came over to India before the Ist day of January,
1962 with the intension of permanently settling in India; or
(e) a person of Indian origin who has migrated from Pakistan, Burma, Sri
Lanka and East African Countries of Kenya, Uganda and United Republic
of Tanzania (formerly Tanganyika and Zanzibar), Zambia, Malawi, Zaire,
Ethiopia and Vietnam with intention of permanently settling in India;
Provided that a person belonging to any of the categories (b),(c),(d) and (e) shall
be person in whose favour a certificate of eligibility has been given by the Government of
Punjab in the Department of Home Affairs and Justice.
(2) A person in whose case a certificate of eligibility is necessary may be admitted to
an examination or interview conducted by the Commission or the Board, as the case may be,
on his furnishing proof that he has applied for the certificate but he shall not be appointed to
the service unless the necessary certificate is given to him by the Government of Punjab in the
Department of Home Affairs and Justice.
(3) No person shall be recruited to the service by direct appointment, unless he
produces.-
(a) a certificate of character from the Principal, Academic Officer of the University,
College, School or institution last attended, if any, and similar certificates from two responsible
persons not being his relatives, who are well acquainted with him in this private life and are
unconnected with him in his private life and are unconnected with his university, college,
school or institution; and
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(b) an affidavit to the effect that he was never convicted for any criminal offence involving
moral turpitude and that he was never dismissed or removed from service of any State
Government or of Government of India or of any Public Sector Undertaking.
4. Disqualification.- No person,-
(a) who has entered into or contracted a marriage with a person having a spouse
living ; or
(b) who having a spouse living has entered into or contracted a marriage with any
person, shall be eligible for appointment to the Service;
Provided that the Government, if satisfied that such marriage is permissible under the
personal law applicable to such person and the other party to the marriage and that there are
other grounds for so doing, exempt any person from the operation of this rule.
5. Age.- No person shall be recruited to the Service by direct appointment, if he is less
than eighteen years or is more than thirty years of age in the case of non-technical posts and
thirty-three years in the case of technical posts on the Ist day of January of the year
immediately preceding the last date fixed for submission of applications by the Commission or
the Board, as the case may be or unless he is within such range of minimum and maximum
age limits, as may be specifically fixed by the Government from time to time:
Provided that where different lower and upper age limits have been specifically
prescribed for posts in the Service Rules, these limits shall be made applicable for
appointment to such posts:
Provided further that the upper age limit may be relaxed up to forty-five years in the
case of persons already in the employment of the Punjab Government, other State
Government or the Government of India;
Provided further that in the case of candidates belonging to Scheduled Castes and
other Backward Classes, the upper age limit shall be such as may be fixed by the Government
from time to time.
(2) In the case of Ex-servicemen, the upper age limit shall be as has been
prescribed in the Punjab Recruitment of Ex-servicemen Rules, 1982, as amended from time to
time.
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(3) In the case of appointment on compassionate grounds on priority basis, the
upper age limit shall be such as may be specifically fixed by the Government from time to time.
(4) In the case of appointment of a War-hero, who has been discharged from
defence services or paramilitary forces on account of disability suffered by him or his widow or
dependent member of his family, the upper age limit shall be such as may be specifically fixed
by the Government from time to time.
6. Qualification etc.- Subject to the provisions of these rules, the number and character
of posts, method of recruitment and educational qualifications and experience for appointment
to a post or posts in a Service and the departmental examination, if any, shall be such as may
be specified in the Service Rules made for that Service;
Provided that where appointment of Group 'A' or Group 'B' non-technical post is offered
to a war-hero, who has been discharged from defence services or paramilitary forces on
account of disability suffered by him or his widow or dependent member of his family, under the
instructions issued in this behalf by the Government, the educational qualification to be
possessed by such person shall be graduation from a recognized university. Such person who
is offered Group 'A' or Group 'B' or Group 'C' non-technical post, shall not, however, be
required to posses experience of technical or non-technical post at the time of his initial
appointment.
7. Probation.- (1) A person appointed to any post in the service shall remain on
probation for a period of two years, if recruited by direct appointment and one year if appointed
otherwise:
Provided that :-
(a) any period, after such appointment, spent on deputation on a corresponding or a
higher post shall count towards the period of probation;
(b) in any case of an appointment by transfer, any period of work on an equivalent
or higher rank, prior to appointment to the Service, may in the discretion of the
appointing authority, be allowed to count towards the period of probation.
(c) any period of officiating appointment to the service shall be reckoned as period
spent on probation ; and
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(d) any kind of leave not exceeding six months during or at the end of period of
probation, shall be counted towards the period of probation.
(2) If, in the opinion of the appointing authority, the work or conduct of a person
during the period of probation is not satisfactory or he has failed to pass the departmental
examination, if any, prescribed in Service Rules within a period not exceeding two and a half
years from the date of appointment, it may,-
(a) if such person is recruited by direct appointment, dispense with his
service, or revert him to post on which he held lien prior to his appointment
to the Service by direct appointment; and
(b) if such person is appointed otherwise.-
(i) revert him to his former post; or
(ii) deal with him in such other manner as the terms and conditions of
the previous appointment permit.
(3) On the completion of the period of probation of a person, the appointing authority
may.-
(c) if his work and conduct has in its opinion been satisfactory.- (i)
confirm such person, from the date of his appointment or from the
date he completes his period of probation satisfactorily, if he is not already
confirmed; or
(ii) declare that he has completed his probation satisfactorily, if he is
already confirmed; or
(d) if his work or conduct has not been in its opinion, satisfactory or if he has
failed to pass the departmental examination, if any, specified in the
Service Rules.
(i) dispense with his services, if appointed by direct appointment or if
appointed otherwise revert him to his former post, or deal with him
in such other manner as the terms and conditions of his previous
appointment may permit;
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(ii) extend his period of probation and thereafter pass such order as it
could have passed on the expiry of the period of probation as
specified in sub-rule (1);
Provided that the total period of probation including extension if any, shall not exceed
three years.
8. Seniority.- The seniority inter se of persons appointed to posts in each cadre of a
service shall be determined by the length of continuous service on such post in that cadre of
the service.
Provided that in the case of persons recruited by direct appointment who join within the
period specified in the order of appointment or within such period as may be extended from
time to time by the appointing authority subject to a maximum of four months from the date of
order of appointment the order of merit determined by the Commission or the Board, as the
case may be, shall not be disturbed.
Provided further that in case a person is permitted to join the post after the expiry of the
said period of four months in constitution with the Commission or the Board, as the case may
be, his seniority shall be determined from the date he joins the post.
Provided further that in case any person of the next selection has joined a post in the
cadre of the concerned Service before the person referred to in the preceding proviso joins,
the person so referred shall be placed below all the persons of the next selection, who join
within the time specified in the first proviso:
Provided further that in case of two or more persons appointed on the same date, their
seniority shall be determined as follows :-
(a) a person appointed by direct appointment shall be senior to a person appointed
otherwise;
(b) a person appointed by promotion shall be senior to a person appointed by
transfer;
(c) in the case of persons appointed by promotion or transfer, the seniority shall be
determined according to the seniority of such persons in the appointments from
which they were promoted or transferred; and
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(d) in the case of persons appointed by transfer from different cadres their seniority
shall be determined according to pay, preference being given to a person who
was drawing a higher rate of pay in his previous appointment; and if the rates of
pay drawn are also the same, then by their length of service in these
appointments and if the length of service is also the same, an older person shall
be senior to a younger person.
Note.- Seniority of persons appointed on purely provisional basis or on adhoc basis

shall be determined as and when they are regularly appointed keeping in view
the dates of such regular appointment.
9. Liability of members of Service to transfer.- A member of a service may be
transferred to any post whether included in any other service or not, on the same terms and
conditions as specified in rule 3.17 of the Punjab Civil Service Rules, Volume-I, Part-I.
10. Liability to serve.- A member of Service shall be liable to serve at any place, whether
within or out of the State of Punjab, on being ordered so to do by the appointing authority.
11. Leave, pension and other matters.- in respect of pay, leave, pension and all other
matters not expressly provided for in these rules, a member of Service shall be governed by
such rules and regulations as may have been or may hereafter be adopted or made by the
competent authority.
12. Discipline, penalties and appeals.- (1) In the matter of discipline, punishment and
appeals a member of a Service shall be governed by the Punjab Civil Service (Punishment
and Appeal) Rules, 1970, as amended from time to time.
(2) The authority empowered to impose penalties specified in rule 5 of the Punjab
Civil Services (Punishment and Appeal) Rules, 1970, and the appellate authority thereunder in
respect of the Government employee shall be such as may be specified in the Service Rules.
13. Liability for vaccination and revaccination.- Every member of a Service shall get
himself vaccinated or re-vaccinated when Punjab Government so directs by a special or
general order.
14. Oath of allegiance.- Every member of a Service, unless he has already done so, shall
be required to take oath of allegiance to India and to the Constitution of India as by law
established.
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15. Minimum educational and other qualification.- (1) No person shall be appointed by
direct appointment to the post of Clerk under the Punjab Government unless he is Matriculate
is Second Division or has passed Senior Secondary Part II Examination from a recognized
university or institution.
(2) The person so appointed as clerk in terms of sub-rule(I), shall have to qualify a
test in Punjabi typewriting to be conducted by the Board or by the appointing authority at the
speed of thirty words per minute within a period of one year from the date of his appointment.
(3) In case, the person fails to qualify the said test within the period specified in sub-
rule (2) he shall be allowed annual increment only with effect from the date he qualifies such
test, but he shall not be paid any arrears for the period, for which he could not qualify the said
test :
Provided that where appointment of Group 'C' non-technical post is offered to a War
Hero, who has been discharged from defence services or para-military forces on account of
disability suffered by him or his widow or dependent member of his family, under the
instructions issued in his behalf by the Government, the educational qualifications to be
possessed by such person shall be Matriculate from a recognized university or institution.
Such person will, however, be not required to qualify the test in Punjabi typewriting as specified
in sub-rule(2).
16. Minimum educational and other qualifications for appointment to the post of
Steno-typist Grade-II or Junior Scale Stenographer Grade-II.- No person shall be
appointed by direct appointment to a post of a Steno-typist Grade-II, or a Junior Scale
Stenographer Grade-II under the Punjab Government, unless he -
(a) is Matriculate in Second Division or has passed Senior Secondary Part-II
examination from a recognized university or institution ; and
(b) qualifies a test in Punjabi stenography to be held by the Board or by the
appointing authority at a speed to be specified by the Government from time to
time.
17. Knowledge of Punjabi Language.- No person shall be appointed to any post in any
service by direct appointment unless he has passed Matriculation examination with Punjab as
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one of the compulsory or elective subjects or any other equivalent examination in Punjabi
Language, which may be specified by the Government from time to time.
Provided that where a person is appointed on compassionate grounds on priority basis
under the instructions issued in this behalf by the Government from time to time, the person so
appointed shall have to pass an examination of Punjabi Language equivalent to Matriculation
standard or he shall have to qualify a test conducted by the Language Wing of Department of
Education of Punjab Government within a period of six months from the date of his
appointment.
Provided further that where educational qualifications for a post in any service are
lower than the Matriculation standard, then the person so appointed shall have to pass an
examination of Punjabi Language equivalent to Middle standard.
Provided further that where a Ware Hero, who has been discharged from defence
services or paramilitary forces on account of disability suffered by him or his widow or
dependent member of his family, is appointed under the instructions issued in this behalf by
the Government, the person so appointed will not be required to possess aforesaid knowledge
of Punjabi language;
Provided further that where a ward of Defence Service Personnel, who is a bona fide
resident of Punjab State, is appointed by direct appointment, he shall have to pass an
examination of Punjabi Language equivalent to Matriculation Standard or he shall have to
qualify a test conducted by the Language Wing of the Department of Education of Punjab
Government within a period of two years from the date of his appointment.
18. Promotion to Group 'A' Group 'B' Service.- (1) (a) For promotion to the post as Head
of Department would be decided strictly on the basis of merit-cum-seniority as per the
instructions issued by the Government from time to time. The minimum bench mark for
promotion for such post would be 'Very Good'. The officer who is graded as 'Outstanding'
would supersede the officer graded as 'Very Good'.
(b) For promotion to post falling in Group 'A' other than Head of Department, the
minimum benchmark will be 'Very Good, as per instructions issued by the Government from
time to time. There shall be no supersession on the basis of merit.
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(c) For promotion to post falling in Group 'B', the minimum benchmark will be 'Good’
and there shall be no supersession on the basis of merit.
(2) Debarring for consideration for promotion of a Government Employee
who refuses to accept promotion.- In the event of refusal to accept promotion by a
member of a Service, he shall be debarred by the appointing authority from consideration for
promotion for all the consecutive chances which may occur in future within a period of two
years from the date of such refusal to accept promotion.
Provided that in case where the appointing authority is satisfied that a member of a
service has refused to accept promotion under the circumstances beyond his control, it may
exempt such a member for reasons to be recorded, therefore in writing from the operation of
this rule.]
19. Power to relax.- where the Government is of the opinion that it is necessary to
expedient so to do, it may by order, for reasons to be recorded in writing, relax any of the
provisions of these rules with respect to any class or category of persons;
Provided that the provisions relating to educational qualifications and experience, if any,
shall not be relaxed.
20. Over-riding effect.- The provisions of these rules shall have effect notwithstanding
anything contrary contained in any rules for the time being in force for regulating the
recruitment and conditions of service for appointment to public service and posts in connection
with the affairs of the State.
21. Interpretation.- If any, question arises as to the interpretation of these rules, the
Government shall decide the same.
''APPENDIX''
(See Rule 2)
GROUP 'A' Posts in initial entry revised scales of pay having maximum of Rs.11,660 or
more;
Provided that all existing Class I posts irrespective of the monetary limits of the
pay scale shall be placed in Group 'A'.
GROUP 'B' Posts in initial entry revised scales of pay with maximum ranging between
Rs.10,640 to 11,659.
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GROUP 'C' Posts in initial entry revised scales of pay having maximum ranging between
Rs.5,160 to Rs.10,639.
A.S.CHATTHA,
Chief Secretary to Government of Punjab.
S.S. BRAR
Financial Commissioner(Taxation) and
Secretary to Government of Punjab,
Department of Excise and Taxation.
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MANUAL – 19
REVENUE DEPARTMENT
EXCISE AND TAXATION
NOTIFICATION
THE 11th October, 1956.
No. 1856-E&T(CH)-56/2190-In exercise of the powers conferred by

the proviso to Article 309 of the Constitution of India and all other powers
enabling him in this behalf of the Government of Punjab is pleased to make the
following rules for regulating the recruitment and the conditions of the Service of
persons appointed to the Punjab Excise and Taxation Department (State Service
Class III-A) :-
PART - I GENERAL
1. Short Title : (i) These rules may be called the Punjab Excise and
Taxation Department (State Service Class III – A)
Rules, 1956.
(ii) They shall come into force at once.
2. Definitions :- In these rules, unless there is any thing repugnant

subject or the context :-
(a) “The Commission” means the Punjab Public Service
Commission.
(b) “Government” means the Government in the
Administrative Department.
(c) “Commissioner” means the Excise and Taxation
Commissioner, Punjab.
(d) “Direct appointment” means an appointment made in the
manner prescribed in Clause (c) of Rule 5.
(e) “Recognized University” means any University
incorporated by law in the Union of India or any other
University, which may be declared for the purposes of
these rules, and in the case of degrees or diplomas
obtained as the result of examinations held before as the
15th August, 1947 the Punjab Sind or Dacca University
and
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(f) “the Service” means the Excise and Taxation Department
(State Service Class III-A).
(1) PART – II-RECRUTIMENT
3. Number and character of posts. The Service shall comprise the

posts shown in appendix ‘A’ to these rules, provided the noting in these rules
shall affect the inherent right of Government to add to or reduce the number of
such posts or create new posts with different designations and scales or pay
whether permanently or temporarily.
4. Appointing Authority- All appointments to the Service shall be by

Government.
5. Method of recruitment- Members of the Service shall be recruited in

the following manner :-
(a) By promotion from the cadres of Excise Inspectors and Taxation
Inspectors (who has served an such for a period of at least 3 years).
(b) By transfer of members of the ministerial establishment of the
Excise and Taxation Department, Punjab and
(c) By competitive examination the syllabus for which shall be the
same as in the case of competitive examination conducted by the Commission
for recruitment to the Punjab Civil Service (Executive Branch) and Allied
Services.
The candidates who wish to appear in the competitive examination

shall have to pay the fees as prescribed in the Punjab Civil Service (Executive
Branch) Rules.
6. Appointment to the Service- When any vacancy occurs or is about

to occur, in the service, Government shall determine in what manner it shall be
filled.
(Provided that 50% of the vacancies shall be filled by direct
appointment, 25% by promotion of Taxation Inspectors, 12.5% by promotion of
Excise Inspectors and 12.5% by transfer of members of the ministerial
establishment of the Excise and Taxation Department).
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7. Nationality, domicile and character of candidate- Appointed to

service – No candidate shall be appointed to the service unless he is :-
(a) a citizen of India ; or
(b) a subject of Skkim ; or
(c) a subject of Nepal ; or
(d) a subject of Bhutan ; or
(e) a Tibetan refugee who came over to India before the
1st January, 1962 with the intention of permanently
settling in India, or
(f) a person of Indian origin who has migrated from
Pakistan, Burma, Ceylon and East African Countries of Kenya, Ugenda and
United Republic of Tanzania (formerly Tangayika and Zenzibar) with the intention
or permanently settling in India.
Provided that a candidate belonging to categories (c), (d), (e) and (f)
shall be a person in whose favour a certificate of eligibility has been given by the
Government of India and if he belongs to category (f) the certificate of eligibility
will be issued retained in service subject to his having acquired Indian
citizenship.
A candidate in whose case a certificate of eligibility is necessary may,
however be admitted to an examination or interview conducted by the
Commission other recruiting authority and he may also provisionally be
appointed subject to the necessary certificate being given to him by the
Government of India.
7.A. Condition of entry into Service:- No person shall be recruited to the

Service by direct appointment unless he produces a certificated of character from
the Principal academic officer of his University or College of School of Institution
last attended, if any and a similar certificate from two responsible persons, not
being his relatives, who are well acquainted with him in his private life and are a
unconnected with the University College, School or Institution.
7.B. Academic qualification:- No person shall be recruited to the service

unless he is Graduated of a recognized University.
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7.C. Other qualifications:- No person shall be recruited to the Service

unless he has been declared by the standing Medical Board, Punjab to be
physically fit for the duties which he will have to perform as a member of the
Service.
7.D. Age:- No person shall be appointed to the Service by direct

recruitment unless he is not less than 21 years and it not more than 25 years of
age on or before the first day of October, next succeeding the date on which the
application is received.
Provided that . . .
(a) A candidate belonging to Schedules Caste, Schedules Tribe or
Backward Class shall be entitled to deduct from his age such
period as may from time to time, be allowed by Government in
respect of his entry into service under the State ; and
(b) In the case of Government servant who is holding substantively
a ministerial appointment in Punjab Government Secretariat or
in any office subordinate to Punjab Government of the High
Court or any Court subordinate there to and who is otherwise
eligible under the rules and has not less than four years service
under Government on the date mentioned above and who has
been permitted by the Heads of his department to appears in
the competitive examination for direct appointment his age shall
not be more than 35 years on the date mentioned above.
8. Appointment by promotion :- Appointment to the Service by
promotion shall be made by selection and not Excise Inspector or Taxation
Inspector shall be deemed to have had his promotion not shall be have any claim
to such appointment as of right.
9. Appointment by transfer :- No person shall be appointed to the

service by transfer under the provisions of clause (b) of rule 5 who :-
(a) has not completed five years continuous Government
Service.
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(b) has attained the age of 40 years on or before the first
day of October, immediately before the date on which the
name are considered for appointment and
(c) is not a Graduate of recognized University.
Provided that Government may relax the age limit and educational
qualification in suitable cases.
9.A. Disqualifications :- (1) No person who has more than one wife living
or who has a spouse living, marries in any case in which such marriage is void by
reasons of its taking place during the life time of such spouse shall be eligible for
appointment to the Service.
(2) No Woman whose marriage is void by reasons of the husband having a

wife living at the time of such marriage or who has married a person who has a
wife living at the time of such marriage shall be eligible for appointment to the
Service.
Provided that the Government may, if satisfied that there are Special
grounds for so ordering, exempt any person from the operation of this rule.
10. Training of Candidates :- A member of the Service, who has

been selected for appointment to the Service except by promotion
from the cadres of Excise Inspectors and Taxation Inspectors shall
undergo such training as may be prescribed by Government.
PART – III – CONDITIONS OF SERVICE
11. Departmental Examination :-
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(1) Every member of the Service shall, within two years of his
appointment pass the prescribed departmental examination in accordance with
the rules specified in Appendix ‘C’ to these rules, provided that :-
(a) Government may as and when consider necessary
amend appendix ‘C’ and
(b) It shall not be necessary for a member to take the departmental
examination if he has already passed in the higher standard in
any or in all subjects a similar examination as Excise & Taxation
Sub-Inspectors or Inspector by obtaining not less than 66%
marks in individual subject.
(2) If any member who is not exempted from this examination fails to
pass the departmental examination within two years of his appointment he shall
be removed from the service or reverted to his former appointment, if any,
provided that Government may, exempt / any member from so passing the whole
or any part of the examination.
12. Probation of members of Service:-
(1) Persons appointed to the service shall remain on probation for a

period of two years, if recruited by direct appointment any one year if recruited
otherwise provided that :-
(a) any period, after appointment to the service, spent on deputation on a
corresponding or a higher post shall count towards the period of
probation fixed under this rules.
(b) in the case of an appointment by transfer any period of work in

equivalent or high rank, prior to appointment to the Service may in the
discretion of appointing authority be allowed to count towards the
period of probation fixed under this rule ; and
(c) any period of officiating appointment in the Service shall be reckoned

as a period spent on probation but no person who has thus officiated
shall on the completion of the prescribed period of probation, be
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entitled to be confirmed unless he is appointed against permanent
vacancy.
(2) If, in the opinion of the appointing authority, the work or conduct of a person
appointed to the Service during the period or probation is not satisfactory, it
may :-
(a) If such person is recruited by direct appointment / dispense with his
service and
(b) If such person is recruited otherwise :-
(i) revert him to his former post ; or
(ii) deal with him in such other manner as the terms and
conditions of his previous appointment permit.
(3) On the completion of the period of probation of a person the appointing

authority may :-
(a) If his work or conduct has in its opinion, been satisfactory.
(i) confirm such person from the date of his appointment if
appointed against a permanent vacancy ; or
(ii) confirm such person from the date from which a permanent
vacancy occurs, if appointed against a temporary vacancy ; or
(iii) declare that he has completed his probation satisfactorily, if
there is no permanent vacancy ; or
If his work conduct has not been, in its opinion satisfactory.

(i) dispense with his service, if appointed by direct appointment, or if
appointed otherwise, revert him to his former post ; or deal with him in
such other manner as the terms and conditions of his previous
appointment permit ; or
(ii) extend his period of probation and thereafter pass such orders as it
could have passed on the expiry of the first period of probation.
Provided that the total period of probation including extension, if any,

shall not exceed three years.
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13. Seniority:- The seniority interse of members of the Service in each
cadre shall be determined by the length of continuous service on a post in that
cadre of the service.
Provided that in case of members appointed directly the order of
merit determined by the Commission shall not be disturbed in fixing the seniority
and persons appointed as a result of an early selection shall be senior to those
appointed as a result of subsequent selection.
Provided further that in the case of two or more members appointed
on the same date, their seniority shall be determined as follows:-
(a) A member recruited by directed appointment shall be Senior to a
member recruited otherwise ;
(b) A member appointed by promotion shall be senior to a member
appointed by transfer ;
(c) In the case of members appointed by promotion or transfer, seniority
shall be determined ; according to the seniority of such members in
the appointments from which they were promoted or transferred, and
(d) In the case of members appointed by transfer from different cadres,
their seniority shall be determined according to pay, preference being
given to a member who was drawing a higher rate of pay in his
previous appointment and if the scales of pay drawn are also the
same then by their length of service in those appointment and if the
length of such service is the same and order member shall be senior
to a young member.
Note :- This rule shall not apply to members appointed on purely provisional
basis pending their passing the qualifying test.
Note :- In the case of members whose period of probation is extended under
rule 12, the date of appointment for the purpose or this rule shall be
deemed to have been deferred to the extent the period of probation is
extended.
14. Pay of members :-
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(1) A member of the service recruited in the manner prescribed in
clauses (a) and (b) of rules 5, shall from the date with the joining his
appointment, the entitled to draw pay in accordance Appendix ‘A’ but he shall not
be entitled to draw the next increment until he has passed the departmental
examination in all subjects prescribed for such officers or has been exempted
there from by Government.
` (2) A member of the service recruited by direct appointment shall
draw the minimum of time scale given a Appendix ‘A’ and he shall not draw his
first grade increment till he has passed the prescribed department examination in
all subjects or completed one years service, which ever is later. The future
increments shall normally be admissible on the anniversary of the date on which
the first increment is drawn.
Provided that the Government may in case members of the service
appointed directly who are already in Government service grant in a accordance
with the provisions of the Punjab Civil Services Rules, Volume – I, Part – I, a pay
higher than that admissible under this sub-rule.
Note :- The provision of this sub-rule shall have effect from 1.11.56 but no
member of the service shall be entitled to get arrears as a result of the
retrospective operation of this sub-rule.
15. Leave and Pension :- Members of the Service shall be entitled to
leave and pension in accordance with the provision of the Punjab Civil Services
Rules and such other rules as may be prescribed by Government from time to
time.
16. Discipline, Punishment and Appeal :- In matters relating to
discipline and penalties, members of the Service shall be governed by the
Punjab Civil Services (Punishment and Appeal) Rules, 1952, as amended from
time to time. The nature of the penalties which may be inflicted on, and the other
orders which may be passed against the members of the service shall be as
specified in Appendix ‘D’ to these rules. The only authority empowered to impose
penalties on and / or pass order against member of the service is Government
and no appeal shall lie from the orders of Government in this behalf.
17. Liability for vaccination and revaccination:- Every member of the

service shall get himself vaccinated or revaccinated when the Government so
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directs by a special or general order. This rule shall not, however, apply, except
with their concurrence to those members of the service who were in the service
of Government on the 8th Match, 1926.
18. Liability of members of the service to transfers :- A member of the
service may be transferred by the ‘Commissioner’ to any post, whether include in
any other service or not, on the same terms and conditions as are specified in
rules 3.17 of the Punjab Civil Services Rules, Volume – I, Part – I.
18.A. Liability to serve :- A member of the service shall be liable to serve
at any place, whether within or without the State of Punjab being ordered so to
do by the appointing authority.
18.B. Oath of allegiance :- Every member of the service unless he has
already done so shall be required to take the oath of allegiance to India and the
constitution of India as by law established.
19. Power of relaxation :- Where the Government is of the opinion that it
is necessary or experience so to do, it may by order for reasons to be recorded in
writing relax any of the provisions of these rules with respect of any class or
category of persons.
20. General :- In all matters not expressly provided for in these rules, the
members of the service shall be Governed by such general rules as may have
been or may here after be framed by Government and by the provisions of the
constitution of India.
APPENDIX “A”
(REFERRED TO IN RULE 3)
List of posts, in and the scale of pay for, the Punjab Excise and Taxation Department
(State Service Class III – A) Rules,1956.
Sr. No. Description of Existing number of posts Scale of
post pay
1 2 3 4
1. Asstt. Excise & Permanent Temporary 250-15-
Taxation 340/15-400
Officer
APPENDIX “D”
(REFERRED TO IN RULE 16)
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PART – I – NATURE OF PENALITIES
(i) Censure ;
(ii) With holding of increment or promotion ; including stoppage at an
efficiency bar ; if any
(iii) Reduction to a power post or time – scale or to a power stage in a time –
scale ;
(iv) Recovery from pay of the whole or part of any pecuniary loss caused to
Government by negligence or breach or orders ;
(v) Suspension ;
(vi) Removal from the Civil Service of the Government which does not
disqualify from future employment ;
(vii) Dismissed from the Civil Service of the Government which ordinarily
disqualifies from future employment.
PART – II – NATURE OF ORDERS
(i) Reducing the maximum amount of ordinary pension or with holding the
whole or reducing the maximum amount or additional pension
admissible under the rules governing pensions ;
(ii) Terminating appointment otherwise than upon his reaching the age fixed
for superannuation.
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Government of Punjab
Notification
The 11th July 1979.
No.G.S.R. 102/Const./Art.309/.- In exercise the powers conferred by the proviso to article
309 of the Constitution of India, the Governor of Punjab is pleased to make the
following rules, regulating the recruitment and the conditions of service of persons
appointed to the Punjab Excise and Taxation Department State Service class I, namely:-
(1) Short title commencement and application :-
(1) The rules may be called the Punjab Excise and Taxation Department
(State Service Class) Rules, 1979.
(2) They shall come into force at once.
(3) They shall apply to all the posts specified in the Appendix to these rules.
(2) Definitions :- In these rules, unless the context otherwise requires.-
(a) “Commission” means the Punjab Public Service Commission
(b) “Government’ means the Government of the State of Punjab in the Department of
Excise and Taxation;
(c) “Service’ means the Punjab Excise and Taxation Department, State Service, Class
I.
(3) Number and Character of posts :- The service shall comprise the posts shown in
Appendix to these rules;
Provided that nothing in these rules shall affect the inherent right of the
Government to add to or reduce the number of such posts or to create
new posts with different designations and scale of pay, whether permanently or
temporarily.
(4) Appointment authority :- The appointment to the Service shall be made by the
Government.
(5) Method of appointment :- Appointments to the service shall be made in the
following manner, namely;-
(1) (a) In the case of Joint Excise and Taxation Commissioners.
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(i) by selection from amongst Deputy Excise and Taxation
Commissioners having an experience of working on that post for a
minimum period of 5 years;
(ii) by transfer of an official already in the service of the Government of
India or of a state Government;
(b) In the case of Deputy Excise and Taxation Commissioners-
(i) by selection from amongst Assistant Excise and Taxation
Commissioners and Excise and Taxation officers; provided the
Assistant Excise and Taxation Commissioners has an experience of
working on that post for a minimum period of five years and the
Excise and Taxation Officer has an experience of working on that
post for minimum of ten years; or
India or of a State Government.
Explanation :- While counting experience of an Excise and Taxation Officer for
determining eligibility for the post of Deputy Excise and Taxation Commissioner, the
experience on the post of Assistant Excise and Taxation Commissioner ,if any, shall be
treated as experience on the post of Excise and Taxation Officer ;
(2) All appointments to the posts in the service shall be made by selection on merit-
cum-seniority basis and no person shall be entitled to claim , as of right, promotion to
such posts on the basis of seniority alone.
(6) Probation of members of Service :-
(1) Persons appointed to the service shall remain on probation for a period of one
year: -
Provided that –
a) Any period, after such appointment, spent on deputation on a
corresponding or a higher post shall count towards the period of
problem; and
b) In the case of an appointment by transfer, any period of work in equivalent
or higher rank prior to appointment to the Service, may in the discretion of
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the appointing authority, be allowed to count towards the period of
problem; and
c) Any period of officiating appointment to the service shall be Reckoned as
period spent on probation, but no person, who has so Officiated, shall, on
the completion of the prescribed period of probation, be entitled to be
confirmed, unless he is appointed against a permanent vacancy.
(2) If, in the opinion of the appointing authority the work of conduct of a
person during the period of probation is not satisfactory, it may-
(i) revert him to his former post ; or
(iii) deal with him in such other manner as the term the and conditions of
previous appointment permit .
(3) On completion of the period of probation of a person, the appointing authority
may –
(a) if his work or conduct has, in its opinion, been satisfactory,
(i) confirm such person from the date of his appointment, if appointed against
a permanent vacancy, or
(ii) confirm such person from the date from which a permanent vacancy
occurs, if appointed against a temporary vacancy ; or
(iii) declare that he has completed his probation satisfactorily, if there is
no permanent vacancy, or
(b) If his work or conduct has not, in its opinion, been satisfactory,-
(i) revert him to his former post, or deal with him in such other manner as the
terms and conditions of his previous appointment permit; or
(ii) extend his period of probation and thereafter pass such orders as it could
have passed on the expiry of the first period of probation :
Provided that the total period of probation including extension, if any, shall
not exceed three years.
(7) Seniority members of Service :- The seniority, inter se of members of the Service in
each cadre shall be determined by the length of continuous service on a post in that
cadre of the service:
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Provided that in the case of two or more members pointed on the same
date, there seniority shall be determined as follows: -
(a) a member appointed by promotion or transfer seniority shall be determined
according to the seniority of such members in the appointment from which they were
promoted or transferred:
Provided further that in the case of members appointed by transfer from
different cadres, their seniority shall be determined according to pay, preference being
given to a member who was drawing a higher rate of pay in his previous appointment
and if the rates of pay drawn are also same then by their length of service I those
appointments, and if the length of such service is also the same, an older member shall
be senior to a younger member.
Note :- Seniority of members appointed on purely provisional bases, shall be
determined as and when they are regularly appointed keeping in view the date of such
regular appointment.
(8) Liability of members of Service to transfer :- A member of the service may be
transferred by the Government to any post, whether included in any other Service or
not, on the same terms and conditions as are specified in rule 3.17 on the Punjab Civil
Services Rules, Volume I, Part I.
(9) Liability to Service :- A member of the Service shall be liable to serve at any place,
whether within or out of the State of Punjab, on being ordered to do so by the
appointing authority
(10) Leave Pension and other matters :- In respect of pay, leave, pension, and all other
matters not expressly provide for in these rules the members of the service shall be
governed by such law, rules and regulations as may have been or may here after be
adopted or made by the competent authority:
Provided that where a member, n relaxation of rule5, is appointed to a post
with out putting in the minimum number of years of service prescribed for such
appointed, he shall be entitled to draw pay at the minimum of the time scale of the post
till he completes the prescribed period of service and for the purpose of grant of first
increment the appointed of the member shall be deemed to start in the date on which he
completes minimum qualifying service prescribed for such appointed.
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(11) Discipline Penalties and Appeals :-
(i) In the matter of discipline, punishment and appeals members of the service
shall be government by the Punjab Civil Services punishment and appeal) rules, 1970,
as amended from time to time.
(ii) authority empowered to impose penalties as specified in rule5 of to pass orders
mentioned in rules 4 and 15 of the Punjab Civil Services (punishment and appeal)
Rules, 1970 respect of members of the service shall be the Government.
(12) Power to relax :- Where the Government is of opinion that it is necessary or
expedient so to do, it may, by order, for reason to be recorded in writing, relax any of the
provision of these rules expect the educational qualifications and experience with
respect to any class or category of persons.
(13) Interpretation :- If any question arises as to the interpretation of any of the
provisions of these rules, the Government shall decide the same.
(14) Repeal and Saving :-. The Punjab Excise and Taxation Department (State Service
Class II) Rules, 1956, in so far as these are applicable to the Deputy saving. Excise and
Taxation Commissioners are hereby replaced.
Provided that any order issued or any action taken under the rules so repealed shall be
deemed to have been issued or taken under the corresponding provisions to these
rules.
Government of Punjab
(Excise and Taxation)
Notification
Chandigarh, dated the 11th October,1956.
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No.2744-E&T (CH)-56/2187. - In exercise the powers conferred by the proviso to article
309 of the Constitution of India & all other powers enabling in this behalf, the Governor
of Punjab is pleased to make the following rules, regulating the recruitment and the
conditions of service of persons appointed to the Punjab Excise and Taxation
Department (State Service class II), namely:-
PART-I-GENERAL
(1) Short Title :-
(I) The rules may be called the Punjab Excise and Taxation Department (State
Service Class-II)Rules,1956.
(II) They shall come into force at once.
(2) Definitions :-. In these rules, unless there is anything repugnant in the subject or
the context:-
(a) “The Commission” means the Punjab Public Service Commission ;
(b) “Government’ means the Punjab Government in the
administrative Department;
(c) “Commissioner” means the Excise and Taxation Commissioner,
Punjab;
(d) “Direct appointment” means an appointment made in the
prescribed in clause (b) (ii) of Rule 5.
(e) “Recognized University” means any University incorporated by law in the
Union of India or any other University, which may be declared by Govt. to
be a recognized University, for the purpose of these rules, and, in the case
of degrees or diplomas obtained as the result of examinations hole before
the 15th August, 1947, the Punjab, Sind or Dacca University ;and
(f) “the Service’ means the Punjab Excise and Taxation Department (State
Service, Class II)
. PART-II-RECRUITMENT.
3. Members and Character of posts :- The service shall comprise the posts shown in
Appendix to these rules; Provided that nothing in these rules shall affect the inherent
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right of the Government to add to or reduce the number of such posts or to create new
posts with different designations and scale of pay, whether permanently or temporarily.
4. Appointment Authority :- All the appointment to the Service shall be made by the
Government.
5. Method of Recruitment :- Members of service shall be appointed in the following
manner;-
(a) In the case of Deputy Excise and Taxation Commissioners.
1. by selection in the consultation with the commission from amongst
Assistant Excise and Taxation Commissioners, provided the Assistant
Excise and Taxation Commissioners has an experience of working on that
post for a minimum period of three years and the Excise and Taxation
Officer has an experience of working on that post for a minimum period of
ten years ;or
2. by transfer of an official already in the service of the Government of India
or of a state Government;
(b) In the case of Assistant Excise and Taxation Commissioners-
(j) by selection in consultation with the commission from amongst Excise and
Taxation officers; having an experience of working on that post for a
minimum period of five years; or
India or of a State Government.
(c) In the case of Excise and Taxation Officer;-
(i) by promotion of Assistant Excise ant Taxation Officer having an
experience of working on that post for a minimum period of 3
years ; or
(ii) by competitive examination, the syllabus for which shall be the same as in
the case of competitive examination conducted by the Commission for
recruitment of the Punjab Civil Services(Executive Branch) and allied
services.
(iii) by transfer or deputation of an official already in the service of Government
of India or of a State Government.
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6. Appointment to the Service of Excise & Taxation Officer :- 50% of the vacancies of Excise
and Taxation Officers shall be filled by promotion from amongst the Assistant Excise
and Taxation Officers and 50% by direct appointment.
Note: - Recruitment to the post of Excise and Taxation Officer by transfer or deputation
will be counted towards vacancies reserved for direct recruitment. The seniority will,
however, be determined according to the provisions of rule 12 of the said rules.
7. Nationality Domicile and Character of Candidates appointed to Service :- No
candidates shall be appointed to the Service unless he is-
(1) (a) a citizen of India, or
(b) a subject of Sikkim, or
(c) a subject of Nepal, or
(d) a subject of Bhutan, or
(e) a Tibetan refugee who came over to India before the 1 st January,
1962,with the intention of permanently settling in India, or
(f) a person of Indian Origin who has migrated from Pakistan,Burma, Cyclon
and East African countries of Kenya, Ugenda and United Republic of
Tanzania ( formerly Tanganyika and Zanzibar) with the intention of
permanently settling in India;
Provided that a candidate belonging to categories (c), (d), (e) and (f) shall
be a person in whose favour a certificate of eligibility has been given by
the Government of India and if he belongs to category (f), the certificate of
eligibility shall be issued for a period of one year, after which such
certificate will retained in service subject to his having acquired Indian
citizenship.
(2) A candidate in whose case a certificate of eligibility is necessary may, however,
be admitted to an examination or interview conducted by the Commission or other
recruiting authority and he may also provisionally be appointed subject to the
necessary certificates being given to him by the Government of India.
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7-A Condition of entry into service :- No person shall be recruited to the service by
direct appointment, unless he produce a certificate of character from the Principal
Academic Officer of his University or College or School or Institution last attended, if
any, and a similar certificates from two responsible persons, not being his relatives,
who are well acquainted with him in his private life and are unconnected with his
University, College, School or Institution.
7-B Academic qualifications :- No person shall be recruited to the Service unless he is a
graduate of a recognized University.
7-C Other qualifications :- No person shall be recruited to the Service unless he has
been declared by the Standing Medical Board, Punjab, to be physically fit for the duties
which he will have to perform as a member of the service.
7-D Age :- No person shall be appointed to the service by direct
appointment unless he is not less than 21 years and he is not more than 25 years of age
on or before the first day of October next succeeding the date on which the application
is received :-
Provided that: -
(a) a candidate belonging to Scheduled caste, Scheduled Tribes of Backward Class
shall be entitled to deduct from his age such period as may, from time to time be
allowed by Government in respect of his entry into service under the State ; and
(b) in the case of a government servant who is holding substantively a
ministerial appointment in Punjab Government Secretariat or in any
office subordinate to Punjab Government or the High Court or any court
subordinate thereto, and who is otherwise eligible under the rules and has not
less than four years service under Government on the date mentioned above and
who has been permitted by the Heads of his Department to appear in the
competitive examination for direct appointment , his age shall not be more than
35 years on the date mentioned above.
8. Appointment by Promotion :- Appointment to the service by promotion shall be made
by selection, and Assistant Excise and Taxation Officer shall be deemed to have had his
promotion withheld by reason of his not being selected for such appointment nor shall
have any claim to such appointment, as or right.
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9. Training of Candidates :- A member of the service appointed directly shall under-go
such training as may be prescribed by Government.
9-A (1) Disqualifications :- No person who has more than one wife living or who has a
spouse living, marries in any case in which such marriage is void by reason of its taking
place during the life time of such spouse shall be eligible for appointment to the
service.
(2) No woman whose marriage is void by reason of the husband living a wife living at
the time of such marriage or who has married a person who has a wife living at the time
of such marriage shall be eligible for appointment to the service.
Provided that the Government may, if satisfied that there are special
grounds for so ordering, exempt any person from the operation of the rule.
PART III- Condition of Service
10. Departmental Examination :- (1) Every member of Service shall, within two years of his
appointment, pass the prescribed departmental examination in accordance with the
rules specified in Appendix ‘C’ to these rules;
Provided that in the case of person appointed to the service immediately before
the issue of Punjab Government Excise and Taxation Department Notification No. 7249-
E&T –64/1080, dated the 8th February,1965, period of passing the departmental
examination shall be three years instead of two years.
Provided further that it shall not be necessary for a member to take
the departmental examination if he had already passed in the higher standard in any or
in all subjects a similar examination as Excise and Taxation Sub-inspector or Inspector
or Assistant Excise and Taxation Officer by obtaining not less than 60 percent in
individual subject.
(2) If any member fails to pass the departmental examination within the
prescribed period he shall be removed from service or reverted to his former
appointment, if any.
Provided that the Government may exempt any member from passing the whole
or any part of the examination.
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11. Probation of Members of Service :- (1) Persons appointed to the service shall remain
on probation for a period of two years, if recruited by direct appointment and one year if
recruited otherwise:
Provided that: -
(a) any period, after appointment to the service spent on deputation on a
corresponding or higher post shall count towards the period of probation fixed
under this rule;
(b) in this case of an appointment by transfer, any period of work in
equivalent or higher rank, prior to appointment to the service may, in
the direction of appointing authority be allowed to count towards the period of
probation fixed under the rule; and
(c) any person of officiating appointment in the Service shall be reckoned as
a period spent on probation but no person who has thus officiated shall on the
completion of a period spent on probation be entitled to be confirmed, unless
he is appointed against a permanent vacancy.
(2) If, in the opinion of the appointing authority the work of conduct of a person
appointed to the service during the period of probation is not satisfactory, it may-
(a) if such person is recruited otherwise;-
(i) revert him to his former post; or
(ii) deal with him in such other manner as the terms the and conditions
of previous appointment permit .
(3) On completion of the period of probation of a person, the appointing authority
may –
(a) if his work or conduct, has, in its opinion, been satisfactory,
(i) confirm such person from the date of his appointment, if appointed
against a permanent vacancy, or
(ii) confirm such person from the date from which a permanent vacancy
occurs, if appointed against a temporary vacancy ; or
(iii) declare that he has completed his probation satisfactorily, if there is
no permanent vacancy, or
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(b) If his work or conduct has not been, in its opinion, satisfactory,-
(i) dispense with his service, if appointed by direct appointment, or
if appointed otherwise, revert him to his former post, or deal with him
in such other manner as the terms and conditions of his previous
appointment permit; or
(ii) extend his period of probation and thereafter pass such orders
as it could have passed on the expiry of the first period of probation:
Provided that the total period of probation including extension, if any, shall
not exceed three years.
12. Determination of Seniority :- The seniority, inter se of members of the Service in
each cadre shall be determined by the length of continuous service on a post in that
cadre of the service:
Provided that in the case of members appointed directly the of merit
determined by the Commission shall not be disturbed in fixing the seniority and
persons appointed as a result of an early selection shall be senior to these appointed
as a result after subsequent selection ;
Provided further that in the case of two or more members pointed on the
same date, their seniority shall be determined as follows: -
(a) a member recruited by direct appointment shall be senior to the recruited
otherwise;
(b) a member appointed by promotion shall be senior to a member appointed by
transfer ;
(c) in the case of member appointed by promotion or transfer seniority shall be
determined according to the seniority of such members in the appointment from
which they were promoted or transferred ; and
(d) in the case of members appointed by transfer from different cadres, their
seniority shall be determined according to pay, preference being given to a
member who was drawing a higher rate of pay in his previous appointment and if
the rates of pay drawn are also same then by their length of service in those
appointments, and if the length of such service is also the same, an older
member shall be senior to a younger member.
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Note-1. This rules shall not apply to members appointed on purely provisional
basis pending their passing the qualifying tests.
Note-2. In the case of members whose period of probation is extended under rule
11, the date of appointment for the purpose of this rules shall be deemed to have been
deferred to the extent period of probation is extended.
13. Pay of members of Service :-
(1) Members of the service recruited in the manner prescribed in clauses (a) and (aa)
and sub-clause (i) of clause (b) of rule 5 shall , the date of joining their appointment be
entitled to draw pay in accordance with the Punjab Civil Services Rules in the time
scales given in Appendix “A” but a member prescribed rule 5(b) (i) shall not be
departmental examination in all subjects prescribed for such officers has been
exempted there from by Government.
(2) A member of the Services recruited by direct appointment shall draw the
maximum of the time scale given Appendix and he shall not draw his first grade
increment until he has passed the prescribed departmental examination in all subjects
or completed one year’s service, whichever is later. The further increment shall
normally be admissible in the anniversary of the date on which the first increment is
drawn.
Provided that the Government ,may, in the case of member of the service
appointed directly who are already in Government service, grant in accordance with the
provision of the Punjab Civil Services Rules, Volume I, Part I , a pay higher than that
admissible under this sub-rule.
Note :- The provision of this sub-rule shall have effect from 1.11.56 but no member of the
service shall be entitled to get arrears as a result of retrospective operation of this sub-
rule.
14. Leave and Pension :- Members of the Service shall be entitled to leave and pension
in accordance with the provision of the Punjab Civil Services Rules and such other
rules as may be prescribed by Government from time to time.
15. Discipline, Punishment and Appeal :- In entire relating to discipline and penalties,
members of the Service small by governed by the Punjab Civil time to time. The nature
of the penalties which may be inflicted on, the Service shall be as specified in Appendix
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"D" to these Rule. The only authority empowered to impose penalties on are pass
orders against members of the Service is Govt. and no appeal shall be from the orders
to Government in this behalf.
16. Liability of Vaccination and re-vaccination :- Ever members of the Service shall get
himself vaccinated or re-vaccinated when the Govt. so directs by a special or general or
general order. This rule shall not, however, apply who were in the service of Govt. on
the 8th March, 1992.
17. Liability of members of the Service to transfers :- A member or the Service may be
transferred by the Government to any post whether included in any other service or not,
on the stage terms condition as are specified in rule 3.17 of the Punjab Civil Service
Rules, Volume I, Part I.
17-A. Liability to Serve :- A member of the service shall be liable to serve at any place,
whether within or without the state of Punjab, being ordered so to do by the appointing
authority.
17-B. Oath of allegiance :- Every member of the service, unless he has already done so,
shall be required to take the oath of allegiance to India was the Constitution of India as
by law established."
18. Power to relaxation :- Where the Government is of the opinion that it is necessary or
expedient so to do, it may order, for reasons to be recorded in writing, relax any of the
provision of these rules with respect to any class or category of person.
19. General :- In all matters not expressly provided for in these rules, the members of
the Service shall be governed by such general rules as any have been, or may here after
be, framed by Govt. and by the provisions of the Constitution of India.
APPENDIX “A”
(Referred to in Rule 3)
List of posts in and the scale of pay for the Punjab Excise and Taxation Department
(State Service Class II) Rules, 1956.
Sr. No . Description of post Existing Scale of pay

number of posts
permanent Temporary
1 2 3 4 5
1. Deputy Excise And 3 4 800-40-1000
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Taxation
Commissioner
2. Assist. Excise And 1 2 600-40-800
Taxation
Commissioner
3. Excise And Taxation 20 250-20-
Officers 375/25-700-
25-750
APPENDIX “C”
(Referred to the Rule 10/11)
Rules for the departmental examination of officers of the Punjab Excise
& Taxation Department.
1. Departmental examination for officers of the Punjab Excise and

Taxation Department will be held twice a year about the third week or April the
first week of November, or on such other dates or are notified by the Excise and
Taxation Commissioner. The exact date and the place of the examination will be
notified before hand in the Punjab Gazette.
2. The Deputy Excise and Taxation Commissioner or Circles and Chief
commissioner, Delhi, should forward to the Excise and Taxation Commissioner,
Punjab, before 19th January, and 15th August, on each year or within one with
after the publication of the results of the last examination, whichever is later, the
names of officers with intend to fit for the examination together with the subjects
in which they with in the examined.
3. The examination will be conducted by the Central Committee of
Examination, Punjab.
4. The paper will be set, answers examined and marked awarded by the
examiners nominated by the Excise and Taxation Commissioner, with the
approval of the Punjab Government.
5. The answer books of the candidates will be forwarded by the
Secretary, Central Committee of Examination, Punjab, to the examiners
appointed under rule 4. The examiners will submit under a sealed cover their
awards of marks, along with the answer books in original to the Secretary,
Central Committee of Examination, Punjab, within two weeks from the which the
examination classes. The Secretary will fill in the names of the examiner in the
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award statements and forward them to the Excise and Taxation commissioner
who will compile the result.
6. After each examination the names of successful candidates will be
published in the Punjab Gazette to Part-I for gazetted officers and to Part III for
others.
7. (1) The following officers will be required to pass the examination:-
(a) Excise and Taxation Officers;
(b) Assistant Excise and Taxation Officer;
(c) Inspector; and
(d) Sub-Inspector
(2) The Excise Inspectors and Sub-Inspector will formally be required to
qualify in subjects I, II and III and the Taxation Inspector and sub-Inspector in
Subjects I, III, IV, V and VII, but any of them may qualify in all subjects.
(3) The requirements of sub-rule (i) may be waived in the case of officers
falling in classes (a) and (b) by the Govt. and in the case of classes (c) & (d) by
the Commissioner.
8. The Commissioner may permit the following persons to appear in the

examination:-
(a) all accepted candidates for executive posts of the Excise &
Taxation Department.
(b) any person whose names has been forwarders by the Chief
Authority of acceding of United of States.
9. To pass the examination it will be necessary for candidates to secure

the following minimum marks in each subject:-
Designation of officers Minimum Marks

Excise & Taxation Officers 66 percent (higher standard)
and Asstt. Excise &Taxation
Officers
Inspectors and Sub- 50 percent (Lower standard)
Inspectors
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Note:- If an Excise and Taxation Officer or an Assistant Excise and Taxation
Officer, obtains 75 percent marks in any subject he shall be deemed to have
passed in that subject with credit.
10 Omitted.
10. A The subjects prescribed for the Examination are follows:-
One three hours paper will be set in each subject carrying maximum
100 marks:-
Subject :- I- Law of Crimes
(1) Indian Penal Code, Act XIV of 1860, ( as modified up to the 1 st

August, 1936 as amended by the Govt. of India (adaptation of Indian
Laws) order, 1937 and Act XXII of 1939, Chapter 1 to V, IX to XI, XIII,
XIV and XIII.
(2) Code of Criminal procedure, Act of V of 1898 including schedules ( as
modified up to 1st may, 1936) and as amended by the Act XXII on
1937 and Act XXII of 1939 parts IV, VII and VIII.
(3) Indian Evidence Act 2 of 1872 (as modified up to 1 st
September, 1935 ) and amended by the Government of India
(Adaptation of Indian Laws) Order, 1937 and Act 1 of 1938, except
Chapter VI and VIII.
(4) General Clause Act, 1897 (as modified up to the 1 st January 1932) as
amended by Act XIX of 1936 and the Government of Indian
(Adaptation of Indian laws) order, 1937.
Subject :- II- Excise Law.

(1) The Punjab Excise Act, 1914 ;
(2) The Punjab Legal Option Act, 1923.
(3) The Opium Act, 1878.
(4) The Punjab Opium Smoking Act, 1948.
(5) The Dangerous Drugs Act, 1930.
(6) The Indian Power Alcohol Act, 1948.
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(7) The (East) Punjab Molasses (Control) Act, 1948.
(8) The Punjab Gram Panchayat Act, 1952, (Section 26 only) and
(9) Notification orders and Rules issued under (1) to (8) above.
Subject:- III- Law relating to Allied Taxes.

(1) The Punjab Entertainments Duty Act, 1936.
(2) The Punjab Motor Spirit (Taxation of Sales) Act, 1950.
(3) The Punjab Forward Contracts Tax Act, 1951.
(4) The Punjab Passengers and Goods Taxation Act, 1952.
(5) The Punjab Tobacco Vend Fees Act, 1954.
(6) The Punjab Entertainments Tax ( Cinematograph Shows )
Act,1954.
(7) Notifications, orders, rules and executive Instructions issued under
(1) to (G) above.
Subject:- IV- Property Tax and Practice & Civil Law.
(1) The Punjab Urban Innovable Property Tax Act, 1940.

(2) Notification, Rules and executive instruction issued under (1)
and
(3) The following portions of the code of Civil Procedure
(i) Order V-Issue and service of summons ;
(ii) Order XIII - Production, impounding and return or
documents
(iii) Order XVI-summoning and attending or witness ; and
(iv) Order XVIII-Hearing of suits and examination of witnesses.
Subject:- V- Sales Tax Law and Practice
1. The East Punjab General Sales Tax Act, 1948 ;

2. Notification, Rules and executive instruction issued under (1)
candidates will also be required to draw up assessment orders.
3. Indian Sales of Goods Act.
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Candidates will be required only to know the general Principles of the
Act as for as they apply to the adminstrative of the Punjab General Sales Tax Act
and Rules issued there under.
Subject:- VI- Book Keeping and General Commerical Knowledge.
Candidates will be required to answer questions about the theory and

practice of single and double entry book keeping including the preparation of
Trading Accounts, Profit and Loss, Accounts and Balance Sheets. The Paper will
also test candidate’s knowledge of general commercial terms and practice.
Subject:- VII- Landa Script-Amritsari and Mahajani.
(1) Transliteration into Roman characters of passages written in Landa

Script ; and
(2) Transliteration into Landa Script of Passages in Roman characters.
Candidates have the option of taking either Amritsari or Mahajani

Landa Script.
12. Candidates will be provided with the text of the various Acts for use in the
examination.
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100
MANUAL – 20
Punjab Excise and Taxation Commissioner's Office

(State Service, Class III) Rules 1954
Part I- General
1 Short title and commencement

(1) These rules may be called " The Punjab Excise and Taxation Commissioner's Office (State
Service Class III) 1954"
2 They shall come into force at once.
2 Definitions In these rules, unless there is anything repugnant in on the context:-

(a) "Government" means the Government of the State of Punjab"
(b) "Commissioner" means the Excise and Taxation Commissioner, Punjab
(c) " Excise and Taxation Department" means the amalgamated Department of Excise and
Taxation with the Commissioner as Head of Department.
(d) "Recognised University " means any university incorporated by law in the territory of India
or any other University, which is declared by Government to be a recognised University for
the purpose of these rules and includes in the case of degrees or diplomas obtained as the
result of examinations held before the 15 th August 1947, the Punjab sind or dacca
University.
(e) " the Service" means the Punjab Excise and Taxation Commissioner's Office (Class-III
Service ;
(f) " direct appointment" means appointment of a person, who is not already in the employ of
Government.
PART-II RECRUITMENT
3. Number and character of posts :- The service shall comprise the posts shown in
Appendix "A" provided that nothing in these rules shall effect the right of the Government
to increase or reduce the number of posts shown in this appendix, whether permanently
or temporarily.
4.Authority empowered to make appointment:- Appointment to all the posts inherited in
Appendix 'A' shall be made by the Commissioner.
5. Eligibility by nationality , domicile and age (1) No person shall be appointed to the
service unless he:-
(a) is a citizen of India; or
(b) has migrated from Pakistan with the intention permanently settling in India and who
has not become citizen under the Constitution; or
(c) is a subject of Nepal or of Sikkim or of a Portugues or possession in India.
and if he comes under (b) or (c) must be a person in where certificate eligibility has
been given by the Government of India or the Government of Punjab. A Candidate, in
whose case such a certificate is necessary however, be admitted to an examination or
interview conducted by the authority on his furnishing proof that he has applied for the
certificate he may also be provisionally appointed subject to the necessary being
eventually given to him by the Government of India or the Government of Punjab.
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101
2. No person who is not already in Government, service, shall to the service unless he
-------
(i) is not les than 18 years and more than 25 years of
Provided that in the of candidates belonging to the schedule. Scheduled Tribes or Backward
Class the maximum age limit will may from time to time be allowed by Government in respect
of his service under the State;
(ii) produces-------
(a) a certificate of character from the Principal academic Officer University, College or
School where he was educated and two responsible persons not, being his relatives,
who are well with him in private life and unconnected with his education institution ; and
(b) a medical certificate as required by rule 31 of the Civil Service Rules :(Punjab) Volume
1, Part 1:
Provided that the Commissioner may, for special reasons to be recorded in writing, appoint a
person exceeding twenty five years in age.
6 Qualifications, (1) No person shall be appointed to any post unless he possesses the
following educational and other qualifications :-
In the case of appointment to the post of-
(a) Superintendent and Head Assistant. Has had sufficient experience as Head Assistant,
or Assistant respectively in the Commissioner's Office or in a post entailing similar
duties in any other Government office and is capable of supervising and controlling the
office or the branch, as the case may be;
(b) Assistant (Including Reader). Possesses sufficient experience in rules and regulations
and is capable of putting up intelligent notes and drafts. If appointed direct , he
possesses a degree of a recognised University or its equivalent ;
(c) Stenographer. Passes such test of fitness as may be considered by the Commissioner.
If appointed direct he possesses a degree of recognised University or its equivalent;
(d) Senior (including Nazir) and Junior Clerk. Has passed at least the Matriculation
Examination of a recognised University or the Junior Oxford or Cambridge Local
Examination. Preference would, however, be given to candidates with higher
educational qualifications. In the case of a Senior Clerk when appointed direct, he
possesses a degree of a recognised University or its equivalent;
(e) Restorer. Satisfies the Commissioner of his ability to read write English.
(2) The appointing authority may, for special reasons to be recorded appoint to the service
any person, who does not possess the qualification described in this rule .
Note- "Other things being equal, preference will be given, in direct appointment only, to a
candidate who has himself worked for the cause of national independence or has rendered
some outstanding social or public service ."
7. Method of appointment . (1) Posts in the service shall be filled ----

(a) in the case of Superintendent and Head Assistant ---
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102
(i) by promotion from the post of Head Assistant and Assistant, respectively ; or
(ii) by transfer or deputation of an official already in Government service.
(b) in the case of Assistant (including Reader) and Stenographer----
(i) by promotion from among Senior Clerks (including Nazir) or Stenographers in the service; or
*Provided that (twenty-five) percent of vacancies in the case of Assistants shall be filled by
direct appointment,
(ii) by selection from among officials already in Government service or ;
(iii)by direct appointment .
(c) in the case of Senior Clerk (including Nazir)---
(i) by promotion from among junior clerks in the service ; or
(ii) by selection from among officials already in Government service : or
(iii) by direct appointment .
(d) in case of Junior Clerk and Restorer----
(i) by transfer of officials already in Government service : or
(ii) by direct appointment .
(2) When any vacancy occurs or is about to occur in the service, the appointing authority
shall decide in what manner the appointment is to be made .
(3) Appointment to any of the posts in the service by the promotion of any official already
in service or by the transfer of an official employed in any Government Department
shall be made strictly selection and no official shall have any claim to such
appointment as of right or shall be entitled to appeal against any such order of
appointment on the ground of withholding of promotion.
(b) "Nothing in these rules shall affect the right of Government the scales of pay of future
entrants to the Service."
PART III- CONDITIONS OF SERVICE
8. Pay of members of the Service (a) Members of the Service entitled to such pay scales as
may be Government from time. The pay scales at present in force are given in Appendix-2
9. Probation of members of the service (a) Members of the who are appointed against
permanent shall on appointment post specified in Appendix 'A' remain on probation or a period
in the case of members recruited by promotion, direct appointment from other departments.
Explanation. Officiating service shall be reckoned as per probation but no member who is
officiating in any appointment completion of two years in the service, be entitled to be he is
appointed against a permanent vacancy. Service spent on a corresponding or higher post may
be allowed to count towards probation fixed under this rule. Broken periods of service in the
counted as part of the period of probation
(b) If the word or conduct of any member during the period of is in the opinion of the
appointing authority, not satisfactory, the authority may of the dispense with his service if
102
103
he has been recruited appointment or may revert his to his substantive post if he has been
otherwise than by direct appointment.
(c) On the completion of the period of probation of any person appointing authority may if, a
vacancy exists, appoint his substantively is his work or conduct has, in the opinion of the
appointing authority, not satisfactory, the appointing authority may dispense with his service
has been recruited by direct appointment, or may revert his to his substantively post if he
has been recruited otherwise than by direct appointment, 'or extend the period of probation
and on the expiry of the extended per probation may pass such order as it could have
passed on the expiry of first period of probation, provided that the total period of probation
shall exceed three years.
10. Seniority of members of the service. The seniority interse of the members of the service
shall in so for as the same class of posts, specified in Appendix 'A' , is concerned be
determined by the date of their substantive appointment to such post;
Provided that if two or more members are confirmed in the same class of posts on the
same date their seniority shall be determined as bellows:
(a) in the case of members who are recruited by promotion seniority shall be determined
according to the seniority in the appointments from which members are promoted;
(b) in the case of members who are recruited by transfer-

(i) if they belong to the same department and to the same cadre they will carry their
seniority with them;
(ii) if they come from different cadres, seniority shall be determined according the pay,
preference being given to a member drawing higher rate of pay in his previous
appointments and if the rate of pay drawn is the same, older member shall be senior to
younger member;
(c) in the case of members recruited by direct appointment, seniority shall be determined
by their age, an older member being senior to a younger;
(d) in cases falling under (a), (b) and (c) above, the seniority shall be maintained as
under:-
(i) a member recruited by promotion within the service shall be senior to a member
recruited otherwise;
(ii) a member recruited by transfer shall be senior to a member recruited by direct
appointment.
11 Posts involving assumption of duties or responsibilities of reater importance. For the
purposes of rules 4.4 and 4.13 of the Civil Services (Punjab), Volume 1, Part 1 promotion of a
Junior Clerk to the post of a Senior Clerk, of a Senior Clerk and Stenographer to the post to an
Assistant , that, Assistant to the post of a Head Assistant, and that of a Head Assistant the post
to a Superintendent involves the assumption of duties and admissibility's of greater
importance.
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104
12 In all matter not expressly provided for in these rules the members of a service shall be
governed by such general rules as my have been or may thereafter be framed by government
and by the provisions of the Constitution of India.
13. Discipline, penalties and appeals. (1) In matter's relating to discipline, punishment and
appeals, members of the service shall be governed by the Punjab Civil Service (Punishment
and Appeal) Rules, 1952, as amended time to time provided that the nature of penalties that
may be imposed, the authority competent to impose such penalties and the appellate authority
shall be as specified in Appendix 'B'
(2) The authority competent to pass an order under clauses (c) and (d) of rule 10 of the
Punjab Civil Services (Punishment and Appeal) Rules 1952 and the appellate authority shall
be as specified in Appendix 'C'.
14 Vaccination. Every member of the Service shall get himself vaccinated when the
Government so directs by special or general order. This rule shall not be applicable to
members of the service who were in Government service on 8 th march 1926, except with their
concurrence.
104

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1

Sr.No. Subject Page no.

RIGHT TO INFORMATION ACT

DEPARTMENT OF EXCISE AND TAXATION, PUNJAB

administered by the Department.

information regarding functions & performance of this Department.

every person is able to utilize it according to his requirement.

1.5 Vocabulary used,

1. Department means Excise & Taxation Department, Punjab.

2. Government means Secretary to Govt. of Punjab in Excise & Taxation

Commissioner, Punjab, Bhupindra Road, Patiala, DETC’s holding charge of Divisions

and AETC’s holding charge of Districts.

Particulars of Organization, Functions and Duties

to it’s members. Any organization may it be political, social, educational or an amalgamation

The Excise & Taxation Department is administrating the implementation of and

collection of tax under the following Acts:

2. Central Sales Tax Act, 1956.

3. Punjab Entertainment Duty Act, 1955.

4. Punjab Entertainment Tax (Cinematography Shows)Act, 1954.

2. The East Punjab Molasses Act (XI of 1948)

ADMINISTRATIVE SET-UP AT THE HEAD OFFICE:

The Financial Commissioner (Taxation) and Secretary to Government of Punjab is the

of Excise, VAT, Taxation, Enforcement, Administration, Accounts, Computer, PAC,

(i) Director (Investigation)-

(ix) PAC BRANCH

(Xi) ACCOUNTS BRANCH

Powers (a) Administrative 1. FCT for the entire State.

Powers (a) Administrative 1. FCT for the entire State.

1 What procedure is followed to take a decision for various matters?

The decisions on matters relating to the Acts being administered by the

Department are taken by authorities empowered under various provisions of the

examined in detail at various levels are referred alongwith recommendations, to

relevant Rules & regulations.

documented in the shape of Acts administered by the Department and rules

Punjab Entertainment Duty Act, 1955. Punjab Entertainment Tax

Branch to Superintendent, Branch Officer, Addl. Excise & Taxation Commissioner

and then to the Excise & Taxation Commissioner.

3 What are the arrangements to communicate the decision to the Public?

The decisions are communicated to the Public by the concerned authorities in

writing or through publication in the Leading Newspapers. Moreover, a website

Rules are made public through Gazette Notifications.

referred to a group of officers constituted for the purpose.

5 Who is the final authority that vets the decision?

Norms set by the discharge of its functions

In this department the decision on various matters referred by the Inspectors is

Commissioner, Punjab are referred to Administrative Department i.e. Government for

the Acts and Rules regulating the Department.

further appealable before Deputy Excise and Taxation Commissioners(Appeals), Deputy

the subject matter.

The decisions are communicated to the public by the concerned authorities in

As explained above, the opinions of Excise and Taxation Officers, Assistant

List of rules, regulations, instructions, manual and records held by public

Choose one of the types given below

Punjab Entertainment Duty Rules & Forms

Fee Charged by the department for a copy of Nil

Address: Chief Executive Telephone 0175-2225191

The particulars of any arrangement that exists for consultation with , or

Body Chief Executive Officer, Excise and Taxation Technical Services

Sr. No. Description of No. of posts Scales of pay

Description of official Nature of penalty Punishing Appellate

4) Stenographer d) Reduction to a lower post, or Excise Govt.

Sr. Designation of Nature of Order Authority Appellate