| Acts Administered |
| At present, the department is entrusted with the administration of the following nine Statutes, viz. |
| Bihar GST Act, 2017. |
| Bihar Value Added Tax Act, 2005. |
| Central Sales Tax Act, 1956. |
| Bihar Entertainment Tax, 1948. |
| Bihar Electricity Duty Act, 1948. |
| Bihar Advertisement Tax Act, 1981. |
| Bihar Taxation on Luxuries in Hotels Act, 1988. |
| Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1993. |
| Professional Tax Act, 2011. |
| Administrative Setup |
|
The department is headed by a senior IAS officer designated as Commissioner-Cum-Secretary/Principal Secretary, Commercial Taxes. In the exercise of his functions the Commissioner is assisted by Additional Commissioner, Joint Commissioners, Deputy Commissioners, Assistant Commissioners of Commercial Taxes and Commercial Taxes Officers at the Headquarter level.
For purposes of administrative convenience the state is divided into 9 Administrative Divisions, 7 Appeal Divisions & 4 Audit Divisions headed by a Joint Commissioner of Commercial Taxes (Admn), joint Commissioner of Commercial Taxes (Appeal) and Joint Commissioner of Commercial Taxes (Audit) respectively. Audit Division has been created to Audit Account of Dealer selected for Audit under Section-26 of the Bihar Value Added Tax Act 2005. Each of the aforesaid 9 Administrative Division is further sub-divided into circles —a total of 50 Circles in the State as a whole. Each of the circle is headed by a Deputy Commissioner of Commercial Taxes or an Assistant Commissioner of Commercial Taxes depending upon the quantum of revenue collected by the Circle.
At the divisional level, under the direct control of the Joint Commissioner of Commercial Taxes, there is a Bureau of Investigation. The entire aforesaid organizational structure is knit together with a clearly delineated command and control structure.
The Circle is the basic activity center of the department, the level at which the actual work of revenue collection of and the administration of the Statutes entrusted to the department is carried out. It is at this level that decisions taken at the Headquarters regarding administration of the various statutes are implemented for collection of revenue.
The department has a total sanctioned strength of 782 and an actual working strength of 408 officers who are assisted by some 1000 staffs. This well-knit system has been put into place to administer some spread all over the state.
|
| Organisational Strength |
| 1. Commissioner-Cum-Secretary/Principal Secretary, Commercial Taxes: An I.A.S officer in the super time/above super time scale. |
| 2. (a) Actual posts Bihar Finance Services: |
| SL |
Name of Post |
Sanctioned Posts |
Actual Posts |
| 1. |
Special Commissioner of State Tax |
12+1 (Ex. Cadre) |
6 |
| 2. |
Additional Commissioner of State Tax |
54 |
31 |
| 3. |
Joint Commissioner of State Tax |
112 |
81 |
| 4. |
Deputy Commissioner of State Tax |
201 |
110 |
| 5. |
Assistant Commissioner of State Tax |
403 |
180 |
 |
Total |
782+1 |
408 |
| 2.(b) Posting of the Officers of Bihar Finance Services: |
| SL |
Place of Posting |
| 1. |
Tax Administration (including Appeal & Audit) at Divisions/Circles /B.I. of division |
| 2. |
Commercial Tax Tribunal |
| 3. |
Headquarter (including Bureau of Investigation) |
| 4. |
Treasury/Sub-Treasury/District Account Officer etc. |
| 5. |
Other Govt. Departments/Organizations |
| Headquarter Level Setup |
| SL |
Section |
Functions |
| 1. |
Taxation |
Deals with VAT, Entertainment Tax, Electricity Duty, Hotel & Luxury Tax, Entry Tax, and Advertisement Tax. |
| 2. |
Accounts and Budget |
Payroll, Expenditure, Plan and Non-Plan Budget and Allotment. |
| 3. |
Legal - 1 |
Cases of Supreme Court, High Court, and Civil Courts. |
| 4. |
Legal - 2 |
Cases of Appeal Court, and Court of Commissioner, Tribunal |
| 5. |
HQ Establishment |
Staffs posted at Headquarters. |
| 6. |
Gazetted Establishment |
Establishment of Gazetted Officers. |
| 7. |
Non-Gazetted Establishment |
Establishment of Non-Gazetted Staffs posted at peripheral Offices. |
| 8. |
Vigilance |
Vigilance of Grievances. |
| 9. |
Parliamentary Works and
Administration Control |
Works related with Legislative Assembly, and Legislative Council. Tour & Travel of Officers of Bihar Finance Service. |
| 10. |
Audit |
Departmental Audit of A.G’s and Finance Audit. |
| 11. |
Investigation Bureau
and Publication |
Seizure, Tax-theft Protection, and Flying Squads. Publication of departmental circulars, orders, and annual and bi-annual reports. |
| In addition, a VAT cell has been constituted in the department with an objective to implement VAT in Bihar with effect from 1st April, 2003. To take care of the computerization needs of the department, a Computer Section has also been established. |
| Commercial Taxes Tribunal |
| The Commercial Taxes Tribunal came into existence with effect from 9th December, 1964 vide notification dated 26th November, 1964, prior to which the Board of Revenue exercised the powers subsequently vested with the tribunal. Commercial Taxes Tribunal consists of three members: |
| The rules provide that one member would be the Chairman who should be a retired High Court Judge or a Judicial Officer not below the rank of District Judge. |
| One of the other two members shall be an officer of the Commercial Taxes Department not below the rank of Joint Commissioner. |
| The third member can either be a Chartered Accountant with at least 10 years of practice or an officer of the Indian Audit and Account Service not below the rank of Deputy Accountant General. |
| List of Divisions and Circles |
| Divisions (Administrative) |
The role of Division is very important for regional administration of Commercial Taxes Dept. Before the formation of Jharkhand State, there were a total of 11 Divisions. After the division of Bihar, 4 out of the 11 Divisions have gone to the Jharkhand State. Now, after reorganisation Bihar has 9 Divisions as listed below:-
- Central Division
- Patna East Division
- Patna West Division
- Tirhut Division
- Saran Division
- Magodh Division
- Bhagalpur Division
- Purnea Division
- Darbhanga Division
|
| Divisions (Appeal) |
- Central Division
- Patna East / West Division
- Tirhut / Saran Division
- Magadh Division
- Bhagalpur Division
- Purnea Division
- Darbhanga Division
|
| Audit |
Jurisdiction |
| Patna |
Area of Central Division, |
| Patna East |
West Division |
| Muzaffurpur |
Area of Tirhut & Saran Division |
| Gaya |
Area of Magudh & Darbhanga Division |
| Bhagalpur |
Area of Bhagalpur & Purnea Division |
| Circles |
| Each Division is divided into Circles as noted below which is the main unit of tax collection: |
| Central Division |
| Patna Special Circle |
| Patliputra Circle |
| Patna East Division |
| Patna City East Circle, Patna-City |
| Patna City West Circle, Patna-City |
| Kadamkuan Circle |
| Patna North Circle, Patna |
| Barh Circle |
| BiharSharif Circle |
| Patna West Division |
| Patna South Circle, Patna |
| Gandhi Maidan Circle, Patna |
| Patna Madhya Circle |
| Patna West Circle |
| Danapur Circle, Danapur |
| Sahabad Circle, Ara |
| Buxar Circle, Buxar |
| Tirhut Division |
| Muzaffarpur East Circle, Muzaffarpur |
| Muzaffarpur West Circle, Muzaffarpur |
| Sitamarhi Circle, Sitamarhi |
| Champaran Circle, Motihari |
| Raxaul Circle, Raxaul |
| Bettiah Circle, Bettiah |
| Bagaha Circle, Bagaha |
| Saran Division |
| Gopalganj Circle, Gopalganj |
| Siwan Circle, Siwan |
| Saran Circle, Chapra |
| Hajipur Circle, Hajipur |
| Darbhanga Division |
| Darbhanga Circle, Darbhanga |
| Madhubani Circle, Madhubani |
| Jhanjharpur Circle, Jhanjharpur |
| Samastipur Circle, Samastipur |
| Dalsinghsarai Circle, Dalsinghsarai |
| Teghra Circle, Teghra |
| Begusarai Circle, Begusarai |
| Purnea Division |
| Purnea Circle, Purnea |
| Forbesganj Circle, Forbesganj |
| Kishanganj Circle, Kishanganj |
| Saharsa Circle, Saharsa |
| Madhepura Circle, Madhepura |
| Katihar Circle, Katihar |
| Khagaria Circle, Khagaria |
| Bhagalpur Division |
| Bhagalpur Circle, Bhagalpur |
| Jamui Circle, Jamui |
| Lakhisarai Circle, Lakhisarai |
| Monghyr Circle, Monghyr |
| Gaya Division |
| Gaya Circle, Gaya |
| Nawada Circle, Nawada |
| Biharsharif Circle, Biharsharif |
| Jehanabad Circle, Jehanabad |
| Aurangabad Circle, Aurangabad |
| Sasaram Circle, Sasaram |
| Bhabhua Circle, Bhabhua |