CHAPTER - 1

INTRODUCTION

1.1 Background:

This handbook deals with the details ofstaff and various subjects dealt in the Office of the Commissioner (Commercial Taxes) viz., Organisation, functions, duties, records, procedures, mechanism to obtain information etc.

1.2 Objective/purpose of this information handbook:

The main objective is to make available suo motto to general public the details regarding Organisation, functions, duties, powers of officers and employees, rules, regulations, remuneration payable, names and designations of Public Information officer/Assistant public Information Officer/Appellate Authority etc., so as to facilitate the public to have first hand knowledge of the background and organizational details relating to Commercial Taxes Department so that they are facilitated to make minimum use of Right to Information Act, 2005 to seek basic information.

1.3 Who are the intended users of the handbook?

Citizens, civil society organizations, public representatives, officers and employees of public authoritiesIncluding Public Information Officers and Assistant Public Information Officers and Appellate Officers, Central and State Information Commissions etc.

1.4 Definitions of key terms:

1. C.T. -- Commercial Taxes

2. J.C. -- Joint Commissioner

3 D.C. -- Deputy Commissioner

4 A.C. -- Assistant Commissioner

5 S.T.A.T. -- Sales Tax Appellate Tribunal

6 A.P.VAT Act -- Andhra Pradesh Value Added Tax Act

7 A.P.G.S.T.Act -- Andhra Pradesh General Sales Tax Act

8 CST Act -- Central Sales Tax Act

9 A.P.C.S. ( CCA )Rules ----- Andhra Pradesh Civil Services (Classification, Control &

Appeals) Rules

1.5 Organization of information:

The information relating to the Commissioner (Commercial Taxes)’s Office, Hyderabad is available in 17 chapters. The information relating to different wings/sections of this office are available in the following chapters.

Chapter - 2 -- Organisations, Functions and Duties

Chapter - 3 -- Powers and Duties of Officers and Employees

Chapter - 4 -- Procedure followed in Decision-making Process

Chapter - 5 -- Norms set for the Discharge of Functions

Chapter - 6 -- Rules, Regulations, Instructions, Manual and Records for discharging Functions

Chapter - 7 -- Categories of Documents held by the Public Authority under its control

Chapter - 8 -- Arrangement for consultation with public with regard to formulation of policy

and its implementation

Chapter - 9 -- Boards, Councils and other Bodies

Chapter - 10 -- Directory of Officers

Chapter - 11 -- Monthly remuneration particulars

Chapter - 12 -- Budget allocated to each Agency

Chapter - 13 -- Execution of Subsidy programmes

Chapter - 14 -- Concessions, Permits or authorization granted by the Public Authority

Chapter - 15 -- Information available in Electronic Form

Chapter - 16 -- Facilities available to citizens for obtaining Information

Chapter - 17 -- Names, Designations and other particulars of Public Information Officers

Chapter - 18 -- Other Useful Information

1.6 Getting additional information:

The information not available in this handbook can be obtained by any citizen, either by giving a general requisition or by giving an application as per the provisions of Right to information Act 2005by remitting application fee of Rs.10/- as per Section 6 (1) of R.T.I.Act, 2005as well as Xerox charges of Rs.2/- per copy of record sought, or Rs.100/- for C.D. or Rs.200/- for DVD and for inspection of records – no fee for the first hour; and a fee of rupees five for each fifteen minutes (or fraction thereof) thereafter as per G.O.Ms.No.454 G.A. (I & PR.II) Department dated 13-10-2005 to obtain the information within 30 days from the date of application.

1.7 Names & addresses of key contact points:

1. Sri G.Laxmi Prasad, Additional Commissioner (CT) (Policy)

2. Sri M.Pampapathi, Additional Commissioner (CT) (STAT)

3. Sri D.Ramachandra Reddy, Additional Commissioner (CT) (Legal)

  1. Sri M.V.S.Chowdary, IRS, AdditionalCommissioner (CT) (Enforcement)

CHAPTER 2
Organisation, Functions and Duties
(Section 4 (1)(b)(i))
S.No. / Name of the Organization / Address / Functions / Duties
1 / Office of the Commissioner (Commercial Taxes) / Commercial Taxes Complex,Opp:Gandhi Bhavan, M.J.Road, Nampally, Hyderabad. / Collection of VAT, Entertainment Tax, Profession Tax etc. through Deputy Commissioners of 25 Divisions in Andhra Pradesh / ---
CHAPTER 3
POWERS AND DUTIES OF OFFICERS AND EMPLOYEES
[Section 4(1)(b)(ii)]
SL. NO. / NAME OF THE OFFICER /EMPLOYEE / DESIGNATION / DUTIES ALLOTTED / POWERS
STATISTICS SECTION
1 / Sri P. Narasimha Rao, / Deputy Commissioner (CT) Incharge of Statistics Wing
2 / Sri M.Subrahamanyam / Superintendent / Supervision overall work to Statistics Section / -----
3. / Sri G. Srinivasa Rao / Senior Assistant / 1.Fixation of Revenue targets sector-wise, communicated by the
Government / -----
2.Fixation of Revenue targets to the divisions under all Acts and
Communication of same to the divisions every month. / -----
3.Preparation of information required time to time by the
Pre.Sec./CS/Hon’ble Minister/Hon’ble CM/DCs / -----
4.Obtaining and consolidation of anticipated revenue from divisions
and preparing the Revenue projections every month / -----
5.Preparation to the collection report and submission to the
Government / -----
6.submission of monthly periodical to the Finance Department on
Revene performance / -----
7.Submission of monthly periodical to GOI on VAT/Non VAT
Revenue / -----
8. Claims of compensation under VAT/CST Act, from Govt. of India. / -----
3 / Smt H.Aruna Kumari, / Senior Assistant /
  1. Obtaining Revenue figures for every month from :
(i)Director of Treasuries and Accounts
(ii)AG Office
(iii)Director, Works Accounts (TCS)
2. Reconcillation of Revenue figures with DTA,TCS,AG figures under
APVAT,CST,APPT,APRDC,Luxury Tax and HRBT Acts / -----
3. Preparation of monthly Statistics booklet with Sector-wise Revenue
details etc., for Review by the Hon’ble CM on Resource Mobilisation / -----
4. Obtaining the procurement details of Mill Levy Rice/CMR from FCI
and communication to all DCs and watching of collection of RD
Cess by divisions. / -----
5. Reconcillation of figures RD Cess quantities/Revenue every month
division-wise / -----
6.Correspondence relating to TCS / -----
C-SECTION
1 / T.V.Bhaskar (FAC) / Superintendent
Statutory / ----- / -----
Administrative / Supervise the section assistants / -----
Financial / ----- / -----
Other / ----- / -----
2 / P.V.N.Satyanarayana / junior Assistant
Statutory / ----- / -----
Administrative / Service matters relating to Ministerial staff of Commissioner(CT)'s Office / -----
Financial / ----- / -----
Other / ----- / -----
3 / K.Raghu Kishore / Junior Assistant
Statutory / ----- / -----
Administrative / Re-organisation of C.T.Department, Creation and shifting of posts, merging of offices etc., / -----
Financial / ----- / -----
Other / ----- / -----
4 / K.Sambi Reddy / Senior Assistant
Statutory / ----- / -----
Administrative / Service matters of ministerial employees of O/o The Commissioner (CT) such as sanction of Increments, leaves, LTC, pay fixation, surrender leave, education and medical reimbursement. / -----
Financial / ----- / -----
Other / ----- / -----
5 / S.V.Raghavacharyulu / Senior Assistant
Statutory / ----- / -----
Administrative / All Service matters of L.G.S.,Office Subordinates, Drivers, Record Assistants, Roneo Operators, Lift Operators, Telephone Operators and maintenance of Attendance Register of the employees of O/o The Commissioner(CT) / -----
Financial / ----- / -----
Other / ----- / -----
G - SECTION
1 / Sri P.J.Prakasham / Superintendent
Administrative / To supervise the work allotted to the Assistants and to submit files to higher officials / -----
2 / Sri J.Gopal / Sr. Asst.
Administrative / 1.Budget Estimation, Allotments, Surrenders, reappropriation etc / -----
2. Liason with Finance/ Revenue/ DTA Offices / -----
3.Arrangements of conference in CCT office / -----
4.Republic Day/Independence Day celebrations / -----
5.All the committees relating to Finance Dept / -----
6.Other miscellaneous relates to Budget work / -----
3 / Sri N.Venkat Rama Reddy / Sr.Asst
Administrative / 1.Payment of Electricity /Telephone/Cell phone/water bills / -----
2.Hiring of Private vehicles /Maintenance of Govt.Vehicles / -----
3. Liason with Govt/PAO, Hyd
4.Conference Hall arrangements / -----
5.Maintenance of CCT Infrastructure / -----
6.Pursuation of accommodiation in A.P.Guest House etc. / -----
4 / Sri N.Satyanarayana / Sr.Asst
Administrative / 1.Receiving & Issue of Stationery Items in CCT's office Maintenance of issue & Stock Register / -----
2.House keeping and sanitation maintenance of C.T.Complex / -----
3. N.Disposal of suply orders/ Purchase orders received all over the State to concerned division / -----
4. Electrical Maintenance / -----
5. Obtaining Licences for franking machines from Postal Department / -----
6.Maintenance of xerox machines & Typewriters / -----
7. Furniture repairings / -----
5 / Sri Anuradha / Sr. Asst.
Administrative / 1.Receiving & Issue of Waybill books,"C","F","H" & Cash Receipt with maintenance of stock, issue & ledger Registers / -----
2.Maintenance of Bank account (Waybill Books-cost) with Cash Book / -----
3. Reconciliation of Waybill books & amount with Divisions / -----
4. Calling & Preparation of Tenders and AG Audit paras. / -----
M - SECTION
1 / G.Prameela / Superintendent
To supervise the work allotted to the Assistants and to submit files to higher officials / -----
2 / Smt P. Kalyani, M(1) Assistant / Jr.Asst
1. Sanction of LOANS i.e, House Building Advances, Motor Cycle Advances, Motor Car Advance, Moped Advance, Cycle Advance and Marriage Advance. / -----
2. Distribution of Budget (above items) to all the Divisions and reconciliatin statement to A.G.A.P / -----
3 / Y.Koteswar Rao / Jr.Asst
1. Sanction of PENSIONARY BENEFITS (i.e., Pension, Gratuity and Communication) to all the Gazetted Officers and Ex-Hyderabad Govt. Employees / -----
2. Sanction of PENSIONARY Benefits to employees working in O/o.Commissioner(CT) / -----
3. Sanction of Revised Pensionary Benefits as per time to time Government orders. / -----
4 / Smt P.Kalyani
M(3) Assistant / Jr.Asst
1. Sanction of short term loans i.e., Festival/Education Advances / -----
2. Sanction of General Provident Fund Temporary/ Part Final / -----
3. Retired Gazetted Officers GPF proposals to A.G.A.P / -----
4. Forwarding of APGLI proposals and Loans / -----
5. Sanction of permanent advance to the subordinate offices and time barred arrear bills etc. / -----
PMT
1 / B.Amrutha lakshmi
Deputy Commissioner (StaffCollege )
2 / Sri T.Hari Prasad
Senior Assistant , Administration, Establishment and pay Bills
3 / Sri G.Balaji
Senior Assistant, Work initiated by officials.
4 / Sri N.Krishna Chary / Senior Assistant, Assisting to the authority for clarification and advance ruling and maintance of advance ruling files.
P.R. WING
1 / Smt B.Amrutha Lakshmi / State Public Information Officer and Deputy Commissioner PMT
Scrutiny and disposal of petitions received under RTI Act 2005 in respect of Commercial Taxes Department / Powers to reject applications and powers to refuse information subject to provisions and Rules of RTI Act.
2 / Sri M.Rama Doss / Asst. Public Information Officer & Public Relations Officer
-DO- / -D0-
3 / Sri V.Karunakar / Sr. Assistant
Assistance to the A.P.I.O. and maintenance of files and records / ---
4 / Sri P.Lingeswara Rao / Jr. Assistant
-Do- / ---
VIGILANCE SECTION
1 / J.Venkateshem / Sr. Asst
All Vigilance , Disciplinary/ACB Cases in respect of State Cadres i.e., Additional Commissioners,Joint Commissioners,Dy, Commissioners, Asst. Commissioner and C.T.Os / -----
2 / R.V. Subbaiah / Sr. Asst
All Vigilance , Disciplinary/ACB cases in respect of Cadres of D.C.T.Os of State / -----
3 / P.Gangi Reddy / Sr. Asst
All Vigilance , Disciplinary/ACB cases in respect of A.C.T.Os of State / -----
4 / V.Madhavi / Sr. Asst
All Vigilance, Disciplinary/ACB cases in respect of Superintendents and Below the Cadre of CCT office and below the cadre of A.C.T.Os of the State . / -----
L I - SECTION
1 / T.V.Bhaskar / Superintendent
Supervision of LI Section (Legal matters of Supreme Court cases and lower court cases) / -----
2 / O.Usha Rani / Senior Assistant, Statutary Administrative
  1. To Monitor the SLPs filed by the department and necessary guidance to the subordinate offices in filling document/ further para wise remark and implementation of court order.
  2. To monitor the lower court cases
/ -----
3 / J.Christopher / Senior Assistant Statutary Administrative
To Monitor the SLPS filed by the dealers and necessary guidance to the subordinate officers in filing documents para wise remarks and implementation of counrt order if the cases are disposed off. / -----
L II - SECTION
1 / R.S.R.Anjaneya Sarma / Superintendent / Supervision
2 / R.Prabhavathi / Sr. Asst / Writ Petitions filed By the dealers under APGST & CST & VAT, Entry & Luxury Acts in A.P. High Court (City Divisions)
2) Other State Court Matters / -----
2 / Smt.Mansa / Jr. Asst
Writ Petitions filed By the dealers under APGST & CST & VAT, Entry & Luxury Acts in A.P. High Court (Telangana and
Rayalaseema Divisions) / -----
3 / Kum.Agzhari Begum / Jr.Asst
Writ Petitions filed By the dealers under APGST & CST & VAT, Entry & Luxury Acts in A.P. High Court (Coastal divisions) / -----
L-III SECTION
Sl.No / Name of the Officer Smt / Sri. / Section / Designation / Subject handled in brief.
1. / N.Madhavi / L-III / Superintendent / Supervision of the Section Assts.
2. / S.Mohd.Ibrahim / L-III(1) / Senior Asst. / Deals with revision of Asst, Orders passed by the assessing authorities, revisional authority and appeal orders of Appellate Authorities which are prejudicial interest of revenue U/s.20 of APGST Act read with Rules 34,35,36,44 and 44-A of APGST Rules and U/s.32 of APVAT Act read with Rule 50 & 51 of APVAT Rules. These powers of revision have to be exercised within the period of limitation. The other major function is hearing of stay petitions requesting for grant of stay of disputed tax on which appeals are pending before the appellate authority i.e.,ADCs and STAT (AP) and their disposal. The seat deals with the above subject relating to Warangal, Karimnagar, Adilabad and Hyderabad ® Divisions.
3. / Ramana Kumar / L-III(2) / Junior Asst. / Deals with revision of Asst, Orders passed by the assessing authorities, revisional authority and appeal orders of Appellate Authorities which are prejudicial interest of revenue U/s.20 of APGST Act read with Rules 34,35,36,44 and 44-A of APGST Rules and U/s.32 of APVAT Act read with Rule 50 & 51 of APVAT Rules. These powers of revision have to be exercised within the period of limitation. The other major function is hearing of stay petitions requesting for grant of stay of disputed tax on which appeals are pending before the appellate authority i.e.,ADCs and STAT (AP) and their disposal. The seat deals with the above subject relating to Punjagutta, Charminar, Begumpet and Saroornagar Divisions.
4. / Smt. G.Nirmala / L-III(3) / Senior Asst. / Deals with revision of Asst, Orders passed by the assessing authorities, revisional authority and appeal orders of Appellate Authorities which are prejudicial interest of revenue U/s.20 of APGST Act read with Rules 34,35,36,44 and 44-A of APGST Rules and U/s.32 of APVAT Act read with Rule 50 & 51 of APVAT Rules. These powers of revision have to be exercised within the period of limitation. The other major function is hearing of stay petitions requesting for grant of stay of disputed tax on which appeals are pending before the appellate authority i.e.,ADCs and STAT (AP) and their disposal. The seat deals with the above subject relating to Kurnool, Kadapa, Chittoor, Ananthapur and Nalgonda Divisions.
5 / K. Pradeep Solomon / Typist / Typing work relating to L-III Section.
L IV – SECT
1 / Sri.P.N.Madhu / Superintendent
Supervision of the Section / -----
2 / Sri Sultan Bin Mohammed / Junior.Asst. LIV(2)
Deals with the Tax Revision cases filed by the Department and by the dealers in the Hon’ble High Court and deals with Special Appeals are being attended relating to –Guntur I and II , Anantapur ,Kurnool Chittoor,Kadapa,Adilabad, Karimnagar, and Warangal Divisions and Misc. work / -----
3 / Smt K.Padmasini / Senior Asst. LIV(3)
Deals with the Tax Revision cases filed by the Department and by the dealers in the Hon’ble High Court and Deals with Special Appeals are being attended relating to Vizianagaram,Visakhapatnam,Kakinada, Eluru,Vijayawadada I & II and Nellore Divisions / -----
4 / Sri Sultan Bin Mohammed / Junior Assistant
Deals with the Tax Revision cases filed by the Department and by the dealers in the Hon’ble High Court and Deals with Special Appeals are being attended relating to – Abids, Punjagutta,Begumpet, Charminar, Hyderabad (Rural), Saroornagar,Secunderabad, Nalgonda and Nizamabad Divisions / -----
LV Section
1 / Ch.Ramesh Kumar / Superintendent / Supervision of the Section Assts / ------
2 / Asfaq Hussain / Senior Asst. / Deals with revision of Asst. Orders passed by the assessing appeal orders of the Appellate Authorities, revisional authority and appeal orders of Appellate Authorities which are prejudical to intrest of revenue U/s.20 of APGST Act read with Rules 34,35,36,44 and 44-A of APGST Rules and U/s.32 of APVAT Act read with Rules 50 & 51 of APVAT Rules.Thes powers of revision have to be exercised within the period of limitation.The other major function is hearing of stay petitionsrequesting for grant of stay of disputed tax on which appeal are pending before the appellate authority i.e.,ADCs and STAT(AP) and their disposal.The seat deals with the above subject relating to Abids, Secunderabad and Nizambad Divisions.
3 / G.V.Prasad Rao / Senior Asst / Deals with revision of Asst. Orders passed by the assessing appeal orders of the Appellate Authorities, revisional authority and appeal orders of Appellate Authorities which are prejudical to intrest of revenue U/s.20 of APGST Act read with Rules 34,35,36,44 and 44-A of APGST Rules and U/s.32 of APVAT Act read with Rules 50 & 51 of APVAT Rules.Thes powers of revision have to be exercised within the period of limitation.The other major function is hearing of stay petitionsrequesting for grant of stay of disputed tax on which appeal are pending before the appellate authority i.e.,ADCs and STAT(AP) and their disposal.The seat deals with the above subject relating to Vijayawada-I, Vijayawada-II and Eluru Divisions.
4 / Smt S.V.P.Sarvani / Senior Asst. / Deals with revision of Asst. Orders passed by the assessing appeal orders of the Appellate Authorities, revisional authority and appeal orders of Appellate Authorities which are prejudical to intrest of revenue U/s.20 of APGST Act read with Rules 34,35,36,44 and 44-A of APGST Rules and U/s.32 of APVAT Act read with Rules 50 & 51 of APVAT Rules.Thes powers of revision have to be exercised within the period of limitation.The other major function is hearing of stay petitionsrequesting for grant of stay of disputed tax on which appeal are pending before the appellate authority i.e.,ADCs and STAT(AP) and their disposal.The seat deals with the above subject relating to Vizinagaram, Visakhapatnam and Kakinada Divisions.
5 / Smt.B.Bhargavi / Junior Asst / Deals with revision of Asst. Orders passed by the assessing appeal orders of the Appellate Authorities, revisional authority and appeal orders of Appellate Authorities which are prejudical to intrest of revenue U/s.20 of APGST Act read with Rules 34,35,36,44 and 44-A of APGST Rules and U/s.32 of APVAT Act read with Rules 50 & 51 of APVAT Rules.Thes powers of revision have to be exercised within the period of limitation.The other major function is hearing of stay petitionsrequesting for grant of stay of disputed tax on which appeal are pending before the appellate authority i.e.,ADCs and STAT(AP) and their disposal.The seat deals with the above subject relating to Guntu-I, Guntur-II and Nellore Divisions.
6 / G.Saida / Typist / Typing work relating to L-V Section.
CENTRAL COMPUTER WING
1 / Sri T.Ramesh Babu / Joint Commissioner
Administrative / Head of the Central Computer wing.All matters relating to IT infrastructure, Hardware, Software, CTO Portal, Central Dealer Service Center and Computer training of staff of Dept.Cheif Information Officer of CTD. / -----
2 / Sri K.Seetha Lakshmi / Asst. Commissioner
Administrative / Over all administration and supervision, software applications of VAT’s maintained by all vendors. / -----
3 / Smt CH.Vimala Venkata Ramani / DCTO-I(CCW)
Administrative / Manager (CCW), Drawing and Disbursment Officer and other works assigned. / -----