RTI PRO-ACTIVE DISCLOSURE:-
TAXATION DEPARTMENT, LADC
Proactive Disclosure Under the RTI Act, 2005
- Information to be disclosed under Section 4(1Xb) of the RTI Act, 2005
Proactive Disclosure Under Section 4(I) b
The purpose of sua Moto disclosure under Section 4 is to place possible large amount of information inthe public domain based on proactive disclosure in order to effective provide transparence of Man power in fitting the individual applications under the RTI. As such, section 4(I)(b) emphasizes information which should be disclosure by public authorities on a sua Moto basin.
The Taxation Department Lai Autonomous District Council as come up with its Sua Moto disclosure under RTI 2005 in this booklet, to enable the public to have access the working of the department.
- The Particulars of organasation, function and deuties Section 4(I) b(i) :-
ADDRESS : Taxation Department, Lai Autonomous District Council, Council Veng Lawngtlai District Mizoram 796891.
Taxation Department is one the most regulatory Departments of the LADC, before 2000 AD, Taxation Department adhera to the Land & Revenue and Settlement Department as apart of Branch. After gaining full fledge independent status, On the one hand Taxation Department prescribes rules and procedure to be adopted in collection of Taxes where as on the other had it act as assessist to make assessment of Taxes as per prescribe by the said above within LADC Jurisdiction.
Taxation Department enaging in collection of various Tax like,
I) Professional Tax, ie, Business & Salary.
- Entry of Goods into Market Tax,
- Entry of vehicle Tax and Entertainment Tax with a limited ceiling of Rs. 2500 and the minimums rate is revisable from the time.
Taxation Department is resposible to collection of Taxes by various Department which has been imposed to them by hihger authority in the Annual Budget Session. Taxation Department play avital role in the matter relating to the submission of Revenue and Taxes by Departments of LADC.
2. The Power and Duties of its Officers and Employess (Section 4(I) b (ii).
I) Taxation Officer : Taxation officer is Head of the Department. He/she is responsible to the, collection of taxes by various department of LADC which has been imposed by higher
authority in the Annual Budget Session. Taxation department also play avital role in the mater relating to submission of Revenue Tax by each and every Department within LADC.
thus we can say that Taxation Department is Backbone of LADC’s Financial sources.
II) Inspector of Taxes : The look after Taxation Check Gate – checked Daily Routine of Tax collectors enaging in the Taxation check gate.
3. The Procedure followed in the decision making process including Channels of Supervision and Accountability, Section (I) b(iii).
The Department follows the procedure indicated inthe manual of office (MOP) for decision making. The Section Officer proposes Action with the help of (Assistant, UDC & LAD) posted in his section in Accordance with the departmental instruction prescribing the level of final disposal and channel of Submission for each category of Cases. The Section Officer, normally submits the file to Under Secretary, who inturn submit the file to the Joint Secretary / Additional Secretary / Secretary of Executive Secretary / EM/ CEM/ level of Submission depends on the delegation of power in administration and financial issues. Each Officers inthe channels accountable with respect to the submission of true facts, but the ultimate accountability lies with the highest level approving aproposal or taking decision.
Process of decision making identity.
- Key decision making point indicate in the organization set up : View Organisational chart.
- Final decision making authors : Secretary
- Related provision, Act, Rules, etc,. GFRA manual of officer procurement, MADC fund Rules, 2018, LADC (Constitution Conduct of Business etc,.) Rules 2010.
- Time Limit of taking adecision if any : Depending on Nature of Work
4. The Norms Set by it for the discharge of its function (Section 4(I) (b) (iv) :
I) Nature of Functions & Service Offered :
Taxation Department LADC is financial Backbone of the ADC. In every financial year Abudget Session has been summoned and Departmental Targets were inposed to various Departments of LADC. Taxation Department is responsible to the submission of Revenue Taxes by Targeted Departments to the Account Department. Besides these the Taxation Department has its Own Target to be meet within the specific period.
5. The Rules Regulation, instructions, manuals and records held by it or Under. Its control or new by its employees for discharge, Section 4(I) (b) (v)
As provided Under clause a (3) of paragraph & of the Sixth Schedute to the constitution of India, Taxes on
- Profession, Trades, Employment, Callings Regulation of 2000.
- Entry of Vehicle, Tax Regulation of 2008.
- Entry of Goods into Market Tax Regulation of 2019.
- Entertainment Tax Regulation of 2019.
Taxation Department LADC Collected the above 5(1) Taxes with a limited ceiling of Rs. 2500.
6. A statement of the Categories of documents that are held by it or Under its Control, Section 4(I) (b) (vi) :
Categories of documents
AD- I SECTION
(1) File relating to Professional (Salary and Business Tax)
(2) Non – Tax , File.
(3) Administration File
(4) Collection of Professional Tax
(5) Session Question
(6) Submission of Professional Tax
(7) Audit file
(8) Entertainment Tax
(9) Entry of Goods Tax
(10) Entry of Vehicles Tax
(11) Miscellaneous Tax
(12) collection of submission of Miscellaneous Tax
AD – II
- Purchase of stationary Items/Micellaneous Items
- Purchase & Mantaince of furniture, water filter etc,.
- Printing of Books/ forms/ letter Head
- Procurement and mantainance of computer/ Printer/ Photo computer machine
- Modernization of Office Under plan scheme
- Purchase & Maintance of Two Wheeler
- Records of Entertainment, Goods and Professional Tax.
7. Particulars of Arrangment that exist for consulation with or repire, Section 4(I) (b) (vii)
Functionting of Taxation Department doesnot envolved formulation of polices relating to various issues there fore no such arragement is required.
Arrangement for consultation with or representation & the members of the public.
- Relevant Acts, rules, form and other documents which one normals accessed by catizens : Available in the Record Book.
- Arragement for consultation with or representation by,
- Members of the public in policy with formulation/policy implementation. NA
- Date & Time alloted for visitors : On all working days ie Monday to Friday
- Contact details of information & Facilitation counter (IFC) provide publications sought by RTI. Applicants through : Nodal Officer, General Administration.