Rajasthan: Department of Commercial taxes

Rajasthan was created with the amalgamation of past princely governmental States and centrally controlled territories of Marwar and Ajmer. Every state had its own dissimilar Taxation system. After configuration of Rajasthan, Taxation and Excise Department started operating as the major tax Collection authority in Rajasthan having head office at Udaipur. There was a position of Additional Commissioner of Sales taxes with a little strength of personnel to watch over the sales tax proceeds with head office at Jaipur. It was headed under the management of Excise and Taxation section.

In 1964, the State Excise Department was estranged and was renamed as Commercial Taxes Department. The division was managing Entertainment Tax, Sales Tax, Tax on goods and passengers and Electricity Duty. Again in 1974, the management of Tax of goods and passengers relocated and consigned to Transport division. The Department was also given accountability to direct Rajasthan Tax on Luxuries Act of 1997, Rajasthan Tax on entrance of Motor Vehicles under local Areas Act of 1988, Rajasthan Tax on Entry of Goods into local Areas Act in 1999 and Rajasthan Value Added Tax Act in the year 2006. Therefore, presently Department is managing 7 significant laws namely:

• Rajasthan Value Added Tax Act 2003
• Central Sales Tax Act 1956
• Rajasthan Entertainment & Advertisements Tax Act 1957
• The Rajasthan Electricity Act 1962
• Rajasthan Tax on Motor Vehicles entry into Local Areas Act 1988
• Rajasthan Tax on Luxuries Act 1990
• Rajasthan Tax on Goods entry into local Areas Act 1999

The department is the main supplier to the Tax proceeds collected by Rajasthan Government. Nearly 50 % of Tax Revenue is taken by Rajasthan Government.

Zonal Organization

For managerial expediency, Rajasthan has been separated into 15 Zones:

• Jaipur zone – I
• Jaipur Zone - II
• Jaipur Zone – III
• Jaipur – IV
• Jodhpur
• Pali
• Bikaner
• Sri Ganganagar
• Alwar
• Bharatpur
• Ajmer
• Kota
• Udaipur
• Bhilwara
• Anti - Evasion

Appellate Powers

There are 10 bureaus of Deputy Commissioner who settle on subjects relating to applications filed in corollary of the orders approved by the tax authorities. These workplaces of Deputy Commissioner are situated at:

Ajmer

Jaipur – I

Jaipur – II

Jaipur III

Bhilwara

Bikaner

Udaipur

Jodhpur – I

Jodhpur – II

Alwar

Bharatpur

Constituency

Every Zone is separated into various Circles. Each Circle is divided into Wards. Wards are the essential unit of tax management. The major purpose of Circles and Wards are to list and tax dealers, accumulate revenue and upshot revivals. They are also accountable for thwarting tax evasion by carrying out anti-evasion actions in their regions of jurisdiction.