TaxTMI 
TaxTMI 
TaxTMI 
Intelligence wing - Structure.
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.... Customs, Excise, Service Tax, Income Tax, DRI, DGFT, Railways, Ports, SEZ, Air Cargo Authority, Other state Commercial Taxes Departments, Banks, Registration Departments, Tourism Department, local bodies, agencies like Tamil Nadu Electricity Board, National Highways Authority of India, Chennai Metropolitan & Development Authority, etc.; and also from the Survey cell which is constituted for the purpose of (1). Market Survey; (2). Study and analyse the market price of such commodity as may be referred to by the Commissioner or such other commodities, after getting the permission from the Commissioner and (3). Test purchases, if so directed by the Commissioner. Additionally, it is also proposed to have a Technical cell to retrieve hidden / deleted / remotely located data with adequate tools and this cell will also help the Investigation unit by providing necessary technology based inputs. b) Functions: i). Gathering data from the Technical cell, Data Collection cell and Survey cell for processing and preparation of Investigation File for conducting inspection. ii). Examination of complaints and allegations petitions received on tax evasion and preparation of investigat....
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....ing data, market survey and for preparing investigation file based on the inputs received from these cases. It is also decided to conduct intelligence-based inspection instead of random inspection. As per G.O.Ms No.30 CT&R (A2) Department dated 04.03.2019 it has been decided to have only one permanent squad in each Intelligence Division and utilize the surplus officers and staff to constitute the Data cell, Survey cell, Adjudicating cell and Collection cell in each Intelligence Division. Nevertheless, liberty is given to the Joint Commissioner (Intelligence) to form Squads as he may deem fit based on exigencies of work and actual necessity subject to a maximum of 4 more squads per Division outside Chennai and 8 more squads per Division in Chennai I & Il. Personnel shall be drawn randomly from a pool consisting of officers and staff from both the Intelligence Division and the Territorial Division corresponding to the Intelligence Division; normally in the ratio 1:2 i.e., a squad shall contain one Officer from Intelligence and two officers from the Territorial Division corresponding to the Intelligence Division. Accordingly, it is proposed to restructure the functioning of the Inte....
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....nspection. (b). (ii). Review cell comprising of officers not below the rank of State tax Officers shall perform the following functions: (1). Review of the orders passed by the group head of the inspection cell, or by any authorized officer, Roving squad and Adjudicating Authorities for filing first appeal. (2). Review of the order passed by the First Appellate Authority for filing 2nd appeal before the Tribunal. (b). (iii). Demand Collection cell is constituted for watching the Collection of the demand raised by the inspection cell and adjudication cell and initiate arrear action to collect the demand, in case the demand is not paid within the period stipulated in the demand notice. (c). Apart from the above, another three cells viz., (i). Adjudication cell, (ii). Legal cell and (iii).Roving Squad will function under the direct control of the Joint Commissioner (Intelligence) and they shall perform the following functions: (i). Adjudication cell: Adjudicating issues arising out of detention of goods and vehicles by Roving Squad (other than those decided on the spot by the Roving squad) and other cases referred to by the Joint Commissioner. (ii). Legal cell: Coordination w....
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....eference to competitors price. 3.Competition and monopoly. 4. Test Purchase 1. Scrutiny of the IFS received Intelligence Divisions. from the 2.Getting approval for IF. 3. Maintaining Statistics and reports on inspections. INTELLIGENCE DIVISION (Chennai-I and II) Joint Commissioner (Intelligence) Annexure-II Deputy Commissioner (Investigation Unit) Collection, analysis of data gathered from the following cells and preparation of Investigation file. 1. Data Cell a).Composition: 1. State Tax Officer -2 2. Deputy State Tax Officer 4 3. Deputy Programmer -2 4. Asst.Programmer -2 b).Functions: i).Data Section - (Internal Data). Collection of data available within the Department. ii).Date Section - (External Data) Collection of data from third parties, web and social media etc.... 2. Survey Cell a).Composition: 1. State Tax Officer -2 2. Deputy State Tax Officer-4 (Two groups consisting of 1 STO and 2 STO) b).Functions: i). Market Survey of such goods and services as may be referred by the Joint Commissioner ii). Survey of price of a goods with reference to competitors price in respect of goods referred to by the Joint Commissioner. ....
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....nvestigation file. 1. Data Cell a).Composition: 1. State Tax Officer نه خنه ر 2. Deputy State Tax Officer -4 3. Deputy Programmer 4. Asst.Programmer b).Functions: i).Data Section-I (Internal Data). -2 -2 Collection of data available within the department. ii).Data Section-II (External Data) Collection of data from third parties, web and social media -2 1.Adjudication Cell a).Composition: 1. Assistant Commissioner 1 2. State Tax Officer -2 3. Deputy State Tax Officer-2 b).Functions: Adjudication of issues arising out of detention of goods and vehicles by roving squad (other than those decided on the spot by the Roving squad and other cases referred to by the Joint Commissioner 2. Legal Cell: a).Composition: 1. State Tax Officer - 2. 2. Deputy Tax Officer-2. b). Functions: 1. Coordination with Legal wing in CCT Office, 2. Coordination with Govt Law Officers in respect of cases pending in various forums. 3.Any other issues as may be referred by the Commissioner Joint DEPUTY COMMISSIONER (Inspection Unit) i).Supervision of the inspection unit, and collection unit. ii). Review of the orders passed and filing of a....
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.... 1 STO and 2 STO) 1. Adjudication Cell a).Composition: 1. State Tax Officer -2 2. Deputy State Tax Officer-2 b).Functions: Adjudication of issues arising out of detention of goods and vehicles by roving squad (other than those decided on the spot by the Roving squad and other cases referred to by the Joint Commissioner. 2. Legal Cell: a).Composition: 1. State Tax Officer - 2. 2. Deputy Tax Officer-2. b). Functions: 1. Coordination with Legal wing in CCT Office, 2. Coordination with Govt Law Officers in respect of cases pending in various forums. 3. Any other issues as may be referred by the Joint Commissioner Deputy Commissioner (Inspection Unit) i).Supervision of the inspection wing, and collection wing. ii). Review of the orders passed and filing of appeal. iii. Follow up of legal cases. 1. Inspection Cell: a). a).Composition: Headed by a STO/AC and comprising of such number of other officers as may be decided by the JC. b).Functions: i) Inspection of business premises, transporters place or any other places based on IF approved by the CCT or JC. ii).Adjudication and assessment based on findings during inspection and raising demands....