West Bengal Revenue Service
West Bengal Revenue Service (WBRS) is one of the Group A services under West Bengal Civil Services, recruited through a competitive examination conducted by West Bengal Public Service Commission. The service was created in 2017 merging four erstwhile services concerning revenue matter and revenue collection.[1]It functions under the Revenue Branch and overall administrative control of Department of Finance.
Recruitment[2][edit]
WBRS officers are recruited through W.B.C.S.(Exe.) etc examination held in 3 stages: Preliminary, Mains and Personality Test. The examination is conducted and administered by West Bengal Public Service Commission. WBRS officers recruited in this way are called direct recruits. Some officers are also recruited from sub-ordinate services through promotion. However, all WBRS officers, regardless of their mode of entry, are Group A Gazetted Officer (India) and appointed by the Governor of West Bengal.
Training[edit]
WBRS officers are mainly trained at their respective directorates, Netaji Subhash Administrative Training Institute (NSATI), Kolkata, Swami Vivekananda State Police Academy (SVSPA), Barrackpore and Analysis, Research and Training Institute (ARTI), Salboni.[3]
Designations[edit]
| Sl No. | Previous Pay Scale | Pay Level in West Bengal (ROPA, 2019) | Designation | Equivalent Post in Secretariat |
|---|---|---|---|---|
| 1 | 16 | 16 | Assistant Commissioner of Revenue | Assistant Secretary |
| 2 | 17 | 17 | Deputy Commissioner of Revenue | Deputy Secretary |
| 3 | 18 | 19 | Joint Commissioner of Revenue | Senior Deputy Secretary |
| 4 | 19 | 21 | Senior Joint Commissioner of Revenue | Joint Secretary |
| 5 | 20 | 22 | Additional Commissioner of Revenue | Additional Secretary |
| 7 | 21 | 24 | Special Commissioner of Revenue | Special Secretary |
Functions[4][edit]
In 2017, West Bengal government merged four departments associated with revenue to form a single department 'West Bengal Revenue Service' (WBRS) to improve better service to the taxpayers. The four departments are West Bengal Commercial Tax Service, West Bengal Excise Service, West Bengal Agricultural Income Tax Service and West Bengal Registration and Stamp Revenue Service. The cadre management of the West Bengal Revenue Service is done by the Finance Department. The officers are initially appointed as Assistant commissioner of Revenue and then promoted to Deputy commissioner of Revenue, Joint Commissioner of Revenue, Senior Joint Commissioner of Revenue, Additional Commissioner of Revenue and Special Commissioner of Revenue. Like the WBCS(Exe) cadre, WBRS officers also get a chance to be promoted to Indian Administrative Service cadre at a later phase of their career.
WBRS officers play a pivotal role in revenue collection, administration and mobilisation in the state. Many aspirants select WBRS as their first service preference over WBCS(Exe) and WBPS due to better work life balance, urban posting and less political interference leading to comfortable work culture. WBRS officers can be posted as Assistant commissioner in Commercial tax department, or as Deputy Excise Collector in Excise Directorate or as an Additional District Sub-Registrar in Directorate of Registration and Stamp Revenue. Officers recruited at a young age can get promoted up to Commissioner rank which is an IAS cadre post.
WBRS officers, as Assistant commissioner of Revenue are tasked with collection of State GST and prevent tax evasion through search and raids; as Deputy Excise Collector, they are tasked with collection of Excise duty on alcoholic drinks and take preventive measures against illicit sources of drugs through regulatory and enforcement actions; and as ADSR they are tasked with registration and valuation of immovable properties during sale or purchase and collect Stamp duty and Registration fee.
Organisation Hierarchy for WBRS Officers[edit]
| Directorate of Commercial Taxes | Excise Directorate | Directorate of Registration and Stamp Revenue |
|---|---|---|
| Assistant Commissioner/Commercial Tax Officer (CTO) | Deputy Excise Collector | Additional District Sub-Registrar (ADSR) and District Sub-Registrar (DSR) |
| Deputy Commissioner | Additional Superintendent of Excise/Superintendent of Excise | District Registrar (DR)/Additional Registrar of Assurance (ARA)/Assistant Commissioner of Stamp Revenue (ACSR) |
| Joint Commissioner | Deputy Commissioner of Excise | Deputy Inspector General of Registration (DIGR)/Registrar of Assurance (RA)/Deputy Commissioner of Stamp Revenue (DCSR) |
| Senior Joint Commissioner | Joint Commissioner of Excise | Joint Inspector General of Registration (JIGR)/Joint Commissioner of Stamp Revenue (JCSR) |
| Additional Commissioner | Additional Commissioner of Excise | Additional Inspector General of Registration and Additional Commissioner of Stamp Revenue (Addl IGR & CSR) |
| Special Commissioner | Special Commissioner of Excise | Special Inspector General of Registration and Special Commissioner of Stamp revenue |
| Commissioner of Commercial Taxes (CCT) | Excise Commissioner | Inspector General of Registration and Commissioner of Stamp Revenue (IGR & CSR) |
See also[edit]
References[edit]
- ^ "Constitution of West Bengal Revenue Service – WBXPress". 2022-08-24. Retrieved 2023-08-15.
- ^ https://wbpsc.gov.in/Download?param1=20230225142430_Syllabus.pdf¶m2=advertisement
- ^ "SVSPA | Home". svspa.in. Retrieved 2023-08-15.
- ^ "Constitution of West Bengal Revenue Service – WBXPress". 2022-08-24. Retrieved 2023-08-15.