1. Jurisdiction of
the Office : The Jurisdiction of the of the Office is entire Morigaon District.
2.Basic Function of
the Office : Fixation of liability, assessment and collection of tax levied by
the Government of Assam, under the following Acts are the main function of this
office.
(a) The Assam
General Sales Tax Act.'93.
(b) The Central Sales Tax Act' 56.
(c) The
Assam Professions trades callings and employment Taxation Act' 47.
(d) The
Assam Amusement and setting Act.'39.
(e) The Assam ElectricityDuty Act.'64.
(f) The Assam Tax on Luxuries (Hotel and lodging House) Act.'89.
(g) The
Assam Taxtion (on specified Land Act.'90)
(h) The Assam Agricultural Income
Tax Act.'1939.
(i) The Assam Taxation (on luxuries) Act.'97.
Detection of
evasion and taking of penal action against an accused is another important
function. The functions performed by this department are quasijudicial in
nature.
Achievements : For
every financial year, the government of Assam fix a target amount of Revenue to
be collected within the year.
The following
table reflects the achievement of this office :
| Financial
Year |
Target
Fixed |
Collection
of Tax. |
| 1999-2000 |
0948.70 |
0899.67 |
| 2000-2001 |
1027.98 |
1073.00 |
| 2001-2002 |
0308.59 |
0300.71 |
(1.4.2001 to
30-6-2001, Rupees in lakhs.)
New Registration
During :-
1999-2000 = 47 Nos.
2000-2001 = 43 Nos.
Main Sources Items
:-
Sale Tax on paper,Dryfish,and Purchase tax on Jute and Bamboo are some
major sources of revenue in the District.
Detection of
Evasion of Cases :-
1999-2000 = 9 Nos.
2000-2001 = 12 Nos.
Lastly,due to
strict vigilance and extensive and intensive survey by the field Officer and
prompt working of Assistants the collection of revenue in the district is
increasing satisfactorily during last two years and it has exceeded the taget
fixed by the State Government in the Year 2000-2001.