Functions of Excise & Taxation Department
Revenue is the most important input for an able, efficient and resourceful administration. In India since ancient times, there has been a well planned, well defined, clear, strong and just system of revenue collection. With the passage of time there have been changes in the system of revenue collection. Today we find various tax free items, which were earlier used to be taxed. According to the needs of changing times and a big gap between sources of livelihood and the resources, new sources of revenue have also been developed. To provide a self reliant administration for a welfare state, making efforts for developing new sources of revenue while plugging loopholes if any is an increasing necessity. Excise & Taxation Department being a major revenue-earning department apart from fulfilling its primary responsibility of revenue collection, the department controls and regulates the liquor intoxicants and narcotics trade and discharges the responsibility of making available the same in safe quality to the consumers. This department is headed by Excise Commissioner. This department is further divided into three different wings viz Excise Executive wing, Distillery Wing and Accounts Wings and performances of these wings are monitored by Dy. Excise Commissioners of these wings.
The main functions of the J&K Excise & Taxation Department are:-