Administrative set up of the
Directorate of Commercial Taxes, West Bengal


The Directorate of Commercial Taxes, West Bengal is headed by the Commissioner of Commercial Taxes. Below the Commissioner, there are two Special Commissioners. There are Additional Commissioners, Sr. Joint Commissioners, Joint Commissioners, Deputy Commissioners, Commercial Tax Officers and Assistant Commercial Tax Officers to assist the Commissioner.

n       Circles

State of West Bengal is divided into 16 Circles. A Circle is headed a Sr. Joint Commissioner of Commercial Taxes. He is supported by other Sr. Joint Commissioners and Joint Commissioners. They exercise administrative, appellate and revisional jurisdiction over the Charges under the Circles.

n       Charges

A Charge is the unit office. There are 67 Charges in West Bengal. Usually a Charge is headed by an Joint Commissioner of Commercial Taxes. He is assisted by Deputy Commissioners, Commercial Tax Officers and Assistant Commercial Tax Officers. There are a few big Charges where two Joint Commissioners are posted. Officers posted in the Charges are entrusted with the power examination of books of accounts of the dealers and to make assessment of taxes payable by them.

n       Corporate Division

Files of big dealers are dealt with by the Officers of this wing. It is headed administratively by an Additional Commissioner. Some more Additional Commissioners are entrusted with the work of monitoring collection of revenue at respective units of Corporate Division.  A few Sr. Joint Commissioners and  joint Commissioners work as assessing and appellate officers at the Corporate Division.

n       Central Section

There are three units of Central Section, one each at Kolkata, Siliguri and Asansol. The Officers posted in the Central Section are empowered to work all through out the State of West Bengal.  Main functions of the Central Section are

        Cross verification of purchases and sales,

        Inspection, search & seizure,


It also deals with the matters relating to non-resident dealers, way bills to unregistered dealers/persons having place of business within the Calcutta Municipal Area.

n       Bureau of Investigation

Bureau of Investigation is the prime investigating wing of the Directorate. It is headed by a Special Officer who is an Additional Commissioner.   

 n       Certificate Organisation

The C.O. under the Directorate is entrusted with the function of realising dues from Certificate Debtors.

n       Checkposts

Checkposts are set up at the entry points at the border areas within the State. Deputy Commissioners, Commercial Tax Officers, Assistant Commercial Tax Officers and Patrolmen are posted in the Checkposts. The Deputy Commissioners, the Commercial Tax Officers and the Assistant Commercial Tax Officers have the power to intercept and/or search the vehicles coming from places outside West Bengal and also going out of the State.

n       Range Offices

There are nine Range Offices at various places within West Bengal. Officials posted there are engaged in mobile checking of vehicles transporting goods. The Ranges have supervisory control over the checkposts.

n       Profession Tax  Range and Unit Offices

There are five Profession Tax Ranges in Kolkata and four five Profession Tax Ranges in the districts. Twenty-three Profession Tax Units operate in the district under the appropriate Range Offices.

Important e-mail Addresses

Commissioner of Commercial Taxes, West Bengal

Public Relation Officer, Directorate of Commercial Taxes, West Bengal